While auditing the accounts payable accounts of Janar LLC$,$ a medium$-$size distributor of tools and mechanical appliances, the external auditors, Freeman CPAs are attempting to determine whether exception reports generated have been dealt with in an appropriate and timely manner by accounts payable staff. Which of the following choices would be the best way for the auditors to test this?

The auditor may adopt a reperformance procedure whereby the auditor attempts to reperform staff follow$-$up procedures to ensure they appropriately clear the exceptions.

The auditors should request written assurances from senior management that all controls pertaining to accounts payable are functioning effectively.