During the physical inventory count, the auditor requested that certain containers of inventory items be opened to ensure they were not empty.B$.$ During a site visit to a branch warehouse, the auditor noted unauthorized personnel have access to the inventory.C$.$ The auditor obtained a copy of the company$$s accounting manual and read the section on inventory to prepare for the physical inventory observation.D$.$ The auditor sent a letter to the company$$s outside attorney accompanied by management$$s request for information concerning pending or threatened litigation, claims, and assessments.E$.$ The auditor obtained an electronic billing file from the company and checked the accuracy of the summarized billings file.F$.$ The auditor selected a sample of invoices and agreed the vendor to the approved vendor list, as had been required by the client's internal control procedures.G$.$ The auditor scanned the repairs and maintenance account for unusually large amounts.