You are the senior manager with WCSU LLC CPAs and have been assigned to an inventory observation for the Accell Picnic Table Company, Inc., specifically for the Picnic Table inventory, its major product. Accell has two types of picnic tables, each with a different assigned inventory cost and description: (a) wooden picnic tables and (b) metal and composite plastic picnic tables. Accell has a main location in Danbury CT where the picnic table parts are ordered and then the two types of picnic tables are assembled by Accell's assemblers. The assemblers are full-time employees of Accell. Because the picnic tables are assembled continuously throughout the fiscal year, there is normally an inventory of raw materials and parts on hand throughout the year. Work-in-progress inventory is not material. Approximately 60% of the total value of the finished picnic tables are located in the Danbury location, as well as the raw materials and unassembled parts. Because of space limitations, however, 30% of the finished picnic tables are sent to three warehouses located in Connecticut, New Hampshire and Pennsylvania. Accell staff plans to count inventory at all their locations on the same day at the company's fiscal year end. It appears the shared warehouses all have equal amounts of finished picnic tables, and remote camera observation was installed at the shared warehouses during late 2020 at the height of the COVID-19 pandemic. You're concerned there is not enough audit staff at WCSU to cover all the inventory observations at the four different locations. The remaining 10% of the inventory is kept by Amazon LLC, and are available through the Amazon ordering system, with self-assembly instructions. Accell is testing the Amazon platform to assess its market viability. You have been provided with the following information at the audit planning meeting: . A detailed Picnic Table inventory record detailing all picnic tables expected to be at each location on the date of the inventory observation. The client's Picnic Table manual describing the two types of tables, their descriptions and their standard costs. . A map of each location showing the expected area where the inventories are located.

Required: (a) What evidence would you expect to find indicating that the observation of Accell physical count of inventory is well planned and that Accell staff were properly supervised? (b) What substantive procedures should you find in the audit documentation of Accell management's assertions about existence and completeness of inventory quantities at year end? You may use Appendix 9B of your textbook for the audit plan's procedures. (c) If WCSU LLC does not have sufficient audit staff to observe inventories at all locations, what strategies could you use to possibly compensate for the shortfall in audit staffing? (d) What audit procedures are recommended for the inventory under the control of Amazon LLC?