Wk 4-1 Please advise for better understanding

Observation of a client's inventory is a mandatory audit procedure. Address the following:

• What part should the auditors play in planning the physical inventory?
• Describe the procedures performed by the auditors during their observation of a client's physical inventory.
• Why do the auditors document their inventory test counts in their working papers?
• Why are the auditors concerned with detecting damaged and obsolete goods?
• How do the auditors test for damaged goods in the client's inventory?
• How do the auditors test for obsolete goods in the client's inventory?