Which of the following is a condition which would not create a conducive situation for a client to take a physical inventory at an interim date before year end?

a. The control risk over inventory is high.
b. The auditor will be able to review material transactions in the roll-forward period.
c. The auditor can effectively test the year-end balance through a combination of analytical procedures and selective testing of transactions between the physical count and the year-end.
d. The auditor reviews the intervening transactions for evidence of any manipulation or unusual activity.

a