18 1 points Save Answer The following audit procedure is related to which type of audit test? (Physical Observation Test or Price & Compilation Test): Make sure the inventory for the above item was included in the physical count. Moreover, review receiving area for inventory that should be included in the physical count Question 17 1 points Save Answe Subsequent to the close of Zain Company fiscal year ending October 31, 2019, a major debtor has declared bankruptcy due to a series of events. The receivable is significantly material in relation to the financial statements, and recovery is doubtful. Because the account was confirmed at the balance sheet date, Zain Company refuses to disclose any information in relation to this subsequent event. The CPA believes that all other accounts were stated fairly at the balance sheet date. In addition, Zain Company changed its method of inventory valuation from FIFO to LIFO. This change was not disclosed in Note X to the financial statements. Accordingly, What Type of Opinion Should Be Expressed by the Auditor