Springer & Jones CPA's is currently auditing Worldwide which manufacturers electronic equipment utilized around the world. The audit client purchases in bulk large quantities of various inventories of stock material to produce various specialized parts used in electronic equipment. The clients claims that there might be some obsolete stock on hand from these bulk purchases, but states that to determine the complete degree of obsolescence is difficult due to the highly specialized nature of the product line which may not lead to renewal orders until future periods. Springer & Jones, decided to first search the audit standards to determine its responsibility, not being inventory experts, as to the extent of obsolescence. If the auditors conclude they do have a responsibility they determined to utilize data analytics software to investigate the extent of obsolete inventory.