Derek and Wayne, two audit managers assigned to the audit of Fitzgerald Enterprises, LLC are discussing how best to audit the inventory accounts of the client. Derek suggests that because the client maintains all records in electronic format, this would be a good use of audit data analytics (ADA). Wayne disagrees that audit data analytics is the MOST appropriate choice in this case for which of the following reasons? At some point, we are going to need to check the physical existence of inventory. It may be beneficial to us that the records are in electronic form, but that doesn't help us with checking it really exists. The records being in electronic format are certainly beneficial to us, but we will need to employ physical sampling techniques in order to test the completeness assertion associated with the inventory accounts. It would be easier and more appropriate for us to use an audit sampling technique, as the client doesn't maintain a large amount of inventory and keeps basic records only. None of the choices is correct