$10.$

If an auditor believes that the client$$s internal controls over inventory have not been operating effectively during the period under audit, the auditor will most likely:

Please add checkmark next to the correct answer$($s$).$

$1$ increase the extent of testing of the internal controls over inventory.

$2$ perform tests of controls over inventory as close to the balance$-$sheet date as possible.

$3$ increase the extent of year$-$end audit procedures to include more emphasis on the observation of the inventory count and the valuation of the inventory.

$4$ decrease the extent of testing related to the existence assertion and increase the extent of testing related to the completeness assertion.

$5$ both a and b$,$ but not c or d$.$