You are performing an audit of Eastern Electronics and evaluating various controls. Monthly reconciliation of bank accounts would be considered a: O a. Detective control O b. Preventive control Oc. Corrective control O d. Compensative control Harry and Potter CPA is working on formulating the Audit Sampling Steps for Tests of Controls for their new client's audit, which of the following would not be included? O a. Signing of the engagement letter O b. Determine the objective of the test Oc. Define the population to be sampled O d. Select the sample