Refer to Professional Application Question 12.4 regarding Lily Window Glass Co. Now assume that you are the audit senior of Daffodil & Co. and are responsible for the audit of inventory for Lily. You will be attending the year-end inventory count on December 31, 2023. In addition, your manager wishes to use computer-assisted audit techniques for the first time for controls and substantive testing in auditing Lily’s inventory.

Required Describe the procedures to be undertaken by the auditor during the inventory count of Lily Window Glass Co. in order to gain sufficient appropriate audit evidence.