Which two of the following statements are true regarding the auditor's attendance at the inventory count?( )
A.
It is the auditor's responsibility to organise the inventory count.
B.
The auditor observes client staff to determine whether inventory count procedures are being followed.
C.
The auditor reviews procedures for identifying damaged, obsolete and slow-moving inventory.
D.
If the results of the auditors' test counts are not satisfactory the auditor can insist that inventory is recounted.