Problem: With regard to matters to be communicated near the end of the audit by the auditor with those charged with governance, which of the following is an example of an appropriateness of significant accounting policies finding or issue? Select answer from the options below The company counted inventory based on sampling, when a full audit was warranted. The auditor disagrees with the company's loss reporting procedures. Management did not elaborate on its sales receipt controls. The company recently underwent major staff changes in accounts receivable.