Which option describes a test of control performed by the auditor?

a$.$

The auditor sends an external confirmation request to a debtor to confirm the amount owed to the entity

b$.$

The auditor counts the number of a stock item in the warehouse and traces the number to the stock listing

c$.$

The auditor agrees the amount of revenue per the sales invoice to the entry in the accounting records

d$.$

The auditor inspects how the accounting manager reviews the bank reconciliation, agrees the amounts to the external bank statements and verifies the supporting documentation for the reconciling items included in the reconciliation before signing the reconciliation as proof of the review