Observation of a client's inventory is a generally accepted auditing procedure that should be performed whenever it is possible. Required: a. What part should the auditors play in planning the physical inventory? b. Describe the procedures performed by the auditors during their observation of a client's physical inventory. c. Describe the purpose and use of prenumbered inventory count tags in a physical inventory and the importance of the auditors' review of the client's control of inventory tags during the observation of physical inventory