The auditor for Bralle Manufacturing is performing procedures over raw materials inventory. A combined approach is being taken, and the auditor has selected two controls for testing: Select 30 receiving reports from throughout the year and ensure each contains two signatures: one from the warehouse receiver and one from the accounting department. Obtain each of the count sheets from the internal monthly count. Ensure each sheet is completely filled out and has been signed off by the warehouse manager. In testing these controls, the auditor found that three of the receiving reports had not been signed off by the warehouse receiver, but had been signed off by the accounting department in all cases. Which one of the following is the BEST course of action for the auditor? Question 14 options: a) The auditor should total the receiving reports that were not signed off properly and project the misstatements to the rest of the population of raw materials purchases. b) The auditor should no longer test and rely on internal controls during the audit and switch to an entirely substantive approach. c) The auditor should select an additional 30 sample items for the receiving report control to determine whether there are