Which of the following statements is correct regarding the auditor's responsibility with respect to the year-end inventory procedures of an audit client?（ ） A. The auditor is responsible for reconciling the physical count with the perpetual inventory matter files.- Yes The auditor is responsible for taking and compiling the inventory. -No The auditor is responsible for observing the physical counting of inventory.- No B. The auditor is responsible for reconciling the physical count with the perpetual inventory matter files. - Yes The auditor is responsible for taking and compiling the inventory. -No The auditor is responsible for observing the physical counting of inventory. - Yes C. The auditor is responsible for reconciling the physical count with the perpetual inventory matter files.-No The auditor is responsible for taking and compiling the inventory. - Yes The auditor is responsible for observing the physical counting of inventory.-No