Which of the following is most likely to be a response to the auditor's assessment that the risk of material misstatement due to fraud for the existence of inventory is high?

Perform analytical procedures rather than taking test counts.

Request that inventory counts at the various locations be counted on different dates so as to allow the same auditor to be present at every count.

Request that inventories be counted prior to year$-$end.

Observe test counts of inventory at certain locations on an unannounced basis.