As part of an external audit, auditors perform a variety of procedures in order to document their opinions and conclusions on the fair presentation of a client's financial statements. Which of the statements below are correct with respect to types of procedures that auditors may perform, and the reason for performing them? (Several choices may be correct.) Select answer from the options below An auditor may send a confirmation to one of the client's banks. This procedure allows the auditor an opportunity to independently execute procedures or test controls that were designed by the client. An auditor may choose to perform a reperformance procedure which involves the auditor requesting balance information from a client's bank or verification of an amount owed to the client by a third party. An auditor may perform a recalculation procedure. An example of this could be an auditor footing the totals in a client spreadsheet to ensure numerical accuracy. As part of an external audit, auditors will likely test a client's system of internal controls. Internal control refers to the controls a client has put in place to maintain effective and efficient operations