Select the necessary words from the list of possibilities to complete the following statements. 3 1 2 3 To help ensure that the physical inventory is taken accurately and completely, early in the audit the auditors should participate in the of the count of physical inventory. The details of the auditors' made during the observation of the physical inventory should be recorded in their working papers to later check the accuracy of the final inventory listing. Even though the auditors are unable to obtain evidence regarding the fairness of beginning inventories, they may still issue an unmodified opinion on the client's Serially numbered should be prepared and sent to vendors when goods are ordered. Tracing for several days before and after year-end to recorded purchases is designed to test the proper cutoff of purchase transactions. 5