Hi Class, this week$$s material includes a discussion on inventory. As part of the inventory procedure, auditor is required to validate the existence of inventory and to properly value it$.$ Due the COVID$-19$ there has been there has been an emphasis to socially distance and limit physical contact, not to mention may business have moved to a virtual workplace. This Journal of Accountancy article discusses how the auditor can test inventory without a site visit.$$

What were some of the main takeaways from this article that you found interesting?