What are the most relevant questions to ask at a meeting with the ICA or relevant engagement team member in preparation for an inventory count observation?I. Is the inventory count observation a control, substantive or dual-purpose procedure?II. What is the selection method to determine the test count sample?III. How should I distribute my sample to address valuation and presentation?IV. Can I use the same sample as used in the prior year?I and III and IVII and IIIIII and IV206,875 UM