You are the auditor for a client whose business is selling merchandise at retail in a chain of department stores. You have observed that the clients cost of goods sold account appears significantly lower relative to the firms sales revenue than it has in any previous year you have been associated with this client. Clearly answer each of the following: A.) What might this cause you to suspect about the clients year-end inventory balance? B.) As a result of your suspicion, would you be more inclined to emphasize a vouching or tracing test direction with respect to the year-end inventory balance? Explain and be specific.