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What best describes the auditor's responsibility for the client's physical inventory plan? The auditor has no responsibilities for the plan. The auditor should review the

What best describes the auditor's responsibility for the client's physical inventory plan?

The auditor has no responsibilities for the plan.

The auditor should review the client's plan to determine if instructions are adequate.

The auditor should prepare the plan and supervise its implementation.

The auditor should conduct the physical inventory plan.

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