Browse through the PCAOB Auditing Standards for auditing inventory (AS 2510). You will notice that the standards do not explicitly describe how the audit procedure should change when the client uses technology-based tools to count inventory or how the auditor may use technology when auditing inventory. Nevertheless, the audit procedures should still meet the requirements of the auditing standards. Assuming you are the auditor for this farm that uses CountThings for the inventory count, a) describe how the audit procedure should change from the traditional audit procedures described in Appendix Exhibit 9B.1 of our textbook (Louwers et al.) and b) explain how the changed procedure is still in conformity with AS 2510