Which of the following is a substantive test in relation to rights and obligations?

a.

Vouch property, plant and equipment costs to invoices.

b.

Recalculate depreciation or depletion calculations.

c.

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

d.

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