The inventory is in different locations, which makes physical control and counting difficult. ■■■ ■■■■ ■■■■ ■■■■■ ■■■ ■■■ ■■■■ ■■■ ■■ ■■■■ ■■■ ■■■ ■■■ ■ ■■ ■■ ■■ ■■■■■■■■■■■ ■■■国■■■■■■■■ Arens, Loebbecke, Auditing, &E @2000 by Prentice Hall. Inc.Arens, Loebbecke; Auditing, 8/E ©2000 by Prentice Hall, Inc. The inventory is in different locations, which makes physical control and counting difficult