Which of the following is most likely to be a response to the auditor's assessment that the risk of material misstatement due to fraud for the existence of inventory is high?
a. observe test counts of inventory at certain locations on an unannounced basis
b. perform analytical procedures rather than taking test counts
c. request that inventories be counted prior to year end
d. request that inventory counts at the various locations be counted on different dates so as to allow the same auditor to be present at every count
e. none of the above