The Standard is largely aspirational, and is not reasonably practical in audits of small to medium-sized companies. The fact that many of the procedures are recommended, but not required, only adds to this criticism and causes uncertainty as to what procedures are actually necessary. For example, SAS 99 recommends that auditors use surprise tactics such as making unannounced visits to audit inventory. In practice, auditors typically advise clients when they intend to visit inventory locations as a courtesy to avoid unnecessarily inconveniencing their clients. This advance notice invariably limits the auditors efficacy at uncovering inventory fraud; however, many auditors suggest that they can enact adequate safeguards without unreasonably imposing on their clients. What can be said about these criticisms?