问题详情

Whichofthefollowingauditproceduresforobtainingauditevidenceiscorrectlydescribed？
A.Recalculationinvolvestheauditor’sindependentexecutionofproceduresorcontrolswhichwereoriginallyperformedaspartoftheentity’sinternalcontrol
B.Confirmationconsistsofseekinginformationofknowledgeablepersons,withinthecompanyoroutsidethecompany
C.Reperformanceconsistsofcheckingthemathematicalaccuracyofdocumentsorrecords
D.Observationconsistsoflookingataprocedureorprocessbeingperformedbyothers
请帮忙给出正确答案和分析，谢谢！