Springer & Jones, CPAs, LLP, is currently auditing Worldwide Electronics Inc., which manufactures electronic equipment utilized around the world. The audit client purchases in bulk large quantities of various inventories of stock material to produce various specialized parts used in electronic equipment. The client claims that there might be some obsolete stock on hand from these bulk purchases, but states that to determine the complete degree of obsolescence is difficult due to the highly specialized nature of the product line which may not lead to renewed orders until future periods.

Springer & Jones, decided to first search the auditing standards to determine its responsibility, not being inventory experts, as to the extent of obsolescence. If the auditors conclude they do have a responsibility, they determined to utilize data analytics software to investigate the extent of obsolete inventory.

• Summarize the auditor's responsibilities with regard to determining the client company's inventory obsolescence.
• Recommend a course of action for Springer & Jones regarding the client's inventory, including the use of data analytics.
• Assume that Springer & Jones assesses that the inventory is obsolete, but the client refuses to write-off the inventory. According to the AICPA Code of Professional Conduct, what are the ethical implications for Springer & Jones?
• How can applying a Christian worldview further inform the ethical implications for Springer & Jones?