For each of the following, identify and briefly discuss the appropriate technique(s) an auditor may use to coll e evidence that would be considered reliable: (a) On some deficiencies in the client's internal control that are known to management. (b) On the dient's inventory cycle and inventory count instructions: (c) On bankieconcilations which are only prepared quarterly. (d) On a management note that 3 inenths of playroll charges are correcty stated when accounting reconds were unavailable