An internal control questionnaire indicates that an approved receiving report accompanies every check request. To test this control, an auditor could select and examine:

a. Receiving reports, to determine that the related canceled checks are dated no earlier than the receiving reports.

b. Receiving reports, to determine that the related canceled checks are dated no later than the receiving reports.

c. Canceled checks, to determine that the related receiving reports are dated no earlier than the checks.

d. Canceled checks, to determine that the related receiving reports are dated no later than the checks.

Choose the correct answer.