Which of the following relates to the sufficiency of audit evidence? 18 Multiple Choice 01:32:30 O The client maintains good perpetual inventory records, enabling the auditor to reconcile amounts to inventory counts that were taken prior to year end O The auditor reviewed vendor invoices to supporto sample of purchases rather than rely exclusively on the client's receiving reports O Because of a large number of small balances, the auditor decides to use negative accounts receivable confirmations rather than positive confirmations When no exceptions were discovered in a preliminary sample, the auditor decided that no further testing was necessary