the second photo is option c and d for 16 question

14. Which of the following is true about the audit of inventory? a. The auditors should count the entire inventory b. The auditors should segregate damaged and obsolete goods. c. The auditors should only count a sample of the inventory d. The auditors should supervise the client's personnel while counting the inventory 15. Which of the following is not a reason why inventory is difficult to audit? a. It is an account that is often subject to fraud b. There are many different types of inventories, which makes it complex to value c. Audit of inventory requires audit of the quantity and then audit of the cost d. Inventory is an account with very low inherent risk Sales cutoff rocedures should be designed to test that merchandise is gaxcluded from the inventory of the client company, if the company Has shipped the merchandise. Has physical possession of the merchandise. 16. a. b. If it is held in a public warehouse It was sold by the client on Dec 30h and was in transit on Dec. 31st