When considering clients like Boeing, inventory will most likely be the largest current asset and prepaid expenses will be one of the smallest. As a result, the auditors should plan to

use more complex audit tests for inventory and more simple audit tests for prepaid expenses devote more audit time to the inventory account than the prepaid expenses account observe more material misstatements in prepaid expenses due to timing differences as compared to the inventory account devote more audit time to prepaid expenses to the inventory account