Which of the following is a substantive test in relation to accuracy, valuation and allocation?

a. Recalculate depreciation or depletion calculations.

b. Scan repairs and maintenance expense account for items that were incorrectly expensed rather than capitalised.

c. Inspect physical inventory, checking from physical stock to inventory records.

d. Enquire about legal ownership of goods being shipped to entity and any goods on consignment, and inspect supporting documentation.