6. What is true as we conclude whether we have done enough work to reduce the risk of material misstatement to a sufficiently low level? A. Once we select Testing Locations based on quantitative and qualitative factors, no additional procedures are required over the remaining locations B. We must select locations that include all types of counting procedures (cycle counts, wall-to-wall counts, third party, etc) C. We should assess the locations not selected for testing to identify any risk with these locations D. We should ensure the inventory balance not selected for testing is below performance materiality