*fast plz

Which of the following are audit procedures?

a) Inspecting non-current/fixed assets

b) An item of inventory/stock that is present at the inventory/stock count

c) A bank statement

d) Counting cash balance of the firm

e) A paper showing reconciliation of debtors control account with debtor sub-ledger

f) A sales invoice

g) Inquiry on fraud or theft happened during the year

Only a) , b) ,d) and g)

Only a) , b) and d)

Only b) , c) , e) and f)

Only a) , d) and g)