25. For bad debts, the client provides 60% of 90-120 day debtors and 85% of 120 days+. The auditor enters the relevant balances into their spreadsheet and determines the same provision as the client. This is an example of: a. Test of control (re-calculation) b. Test of control (re-performance) c. Substantive test of detail (re-calculation) d. Substantive test of detail (re-performance)