The client has inventory at approximately 50 locations in a three-state region. The inventory is difficult to count and can be observed only by travelling by automobile. The internal control over acquisitions, cash disbursements and perpetual record are considered effective. This is the fifth-year that you have done the audit, and the audit results in the past years have always been excellent. The client is in excellent financial condition.

For all Audit 1, recommend an evidence mix for the five types of tests for the audit of inventory and cost of goods sold. JUSTIFY your answers.