During the audit of inventory, the auditor observes the client's physical count. The auditor notices that several pallets of goods are tagged as 'Consignment - Do Not Count'. What should the auditor do?

Accept the tag as evidence and exclude the goods from the count.

Include the goods in the count regardless of the tag.

Inspect the consignment agreements and confirm with the consignor to verify ownership.

Request that the client purchase the goods immediately.