Which of the following items of audit evidence would be considered appropriate in a test of accuracy, valuation and allocation of an entitys land and buildings recorded at directors valuation? A. Examining a report on the valuation of buildings by a registered valuer. B. Sighting the original sale contract for the land and buildings acquired five years ago. C. Adding the items included in the fixed asset subsidiary ledger and agreeing the total to the general ledger. D. Checking mortgage documents over the land and buildings.