You are auditing Francisco Incorporated and have just learned the company has inventory off-site in northern Ontario. (a) What are three things you should do after hearing this? (b) Assume Francisco Incorporated has committed to doing an inventory count, and your audit team will observe the count. What two main duties should you perform? (c) Assume Francisco Incorporated has committed to doing an inventory count, and your audit team will not observe the count. What two main duties should you perform?