Bosso Properties Inc. records its real estate investment properties at fair value under IFRS. Sidra is performing the following procedures as part of the audit program for the valuation assertion for this asset: (i) For investment property valued at fair value, examine and verify appraisal reports that Bosso’s CFO has obtained from an independent professional real estate valuator. (ii) Summarize the additions and disposals recorded in Bosso’s detailed investment property subsidiary records, and agree the balance to the general ledger control account. Which types of evidence-gathering procedures is Sidra using?

a. (i) Confirmation; (ii) inspection (scanning)

b. (i) Recalculation; (ii) analysis

c. (i) Inspection (vouching); (ii) recalculation

d. (i) Confirmation; (ii) recalculation