Which statements are$$inaccurate$$about audit procedures that the auditor may perform to gather audit evidence?

$1)$Inquiry which consists of seeking financial information from knowledgeable persons within the entity.

$2)$Inspection which involves examining records or documents, whether internal or external, in paper form, electronic form, or other media, or a physical examination of an asset.

$3)$Recalculation which consists of checking the mathematical accuracy of documents or records. Recalculation is performed electronically.

$4)$Observation consists of looking at a process or procedure being performed by others, for example, the auditor$$s observation of inventory counting by the entity$$s personnel, or of the performance of control activities.

Select the correct option

a$.$

$1$ and $3$

b$.$

$1$ and $4$

c$.$

$1,3$ and $4$

d$.$

$1,2$ and $4$