The audit objective "The entity has legal title to inventories" is related to which audit procedure:

a.Select a sample of items during the physical inventory count and determine that they have been included on count sheets.

b. Select a sample of recorded items and examine supporting vendors' invoice and contracts.

c. Select a sample of recorded items on count sheets during the physical inventory count and determine that items are on hand.

d. Review drafts of the financial statements

e. Examine current vendor's price-lists