An auditor is planning the substantive procedures that will be performed on the client$$s inventory. Which of the following is a correct statement regarding inventory observation?

A$.$

The auditor need not observe the client$$s physical count of material inventory held in public warehouses.

B$.$

If the auditor is unable to observe the client$$s physical count of inventory, a scope limitation must be reflected in the audit report.

C$.$

If it is impractical to observe the physical count of inventory, alternative procedures may be used.

D$.$

The observation of physical counts of well$-$kept perpetual inventories can be done any time prior to the date of the financial statements without a need for further follow up by the auditor.