One of the auditor's responsibilities during the physical inventory count of the client's closing inventory is $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

Question $4$ options:

a$)$

Review the client's inventory count procedure when counting

b$)$

Ask the client to submit the count sheet when they are done

c$)$

Do the count for their clients

d$)$

Sit back in his office while the client's employee count