Which of the following procedures is a test of control?

A. Computed the amount of depreciation expense based on the book value and the company's depreciation policy.

B. Examined invoices to support the dollar amount of the additions to the fixed asset account during the year.

C. Agreed the sales invoices to the credit files to determine whether the customer had a credit file and has been approved for credit.

D. Verified units on hand in inventory by doing a full warehouse count at the balance sheet date.(inspection)

Which procedure described below is the BEST example of a reperformance procedure?

A. The auditor obtained the company's aging of accounts receivable and independently created the aging of certain accounts.

B. During the physical count of inventory, the auditor requested that certain boxes be opened to ensure they were not empty.

C. The auditor scanned the repairs and maintenance account for unusually large amounts.

D. The auditor obtained a copy of the company's accounting manual and read the section on inventory to prepare for the physical inventory observation.