you are the manager in charge (MIC) of the annual audit of Long Beach Electronics (LBE) Inc., which makes small appliances for the California market. When your audit team audits LBE's inventory, your staff experienced the following issues: A. Jack, the senior auditor in charge of inventory observation, noticed that on the inventory observation date, 4 trucks were parked at the shipping dock, fully loaded with some appliance products from the finished goods warehouse. LBE's assistant controller told Jack that those are items ready to be shipped to Tal-Mart, it's largest customer. The goods on the truck were not included in the ending inventory. What are the additional audit procedures that the audit team should perform?