Reperformance is often conducted using computer$-$assisted audit techniques. The most effective use of generalized audit software for reperformance would be to

Option A

determine on a test basis whether posting and summarization is performed accurately.

Option B

recalculate a whole class of transactions, helping to quantify dollar errors.

Option C

confirm whether evidence has been recorded for the entire period under audit.

Option D

select a sample of transactions for recalculation.