An internal control questionnaire indicates that an approved receiving report is required to accompany every check request for payment of merchandise. Which of the following procedures provides the best evidence on operating effectiveness?a) select and examine canceled checks and ascertain that the related receiving reports are dated no earlier than the checksb) select and examine canceled checks and ascertain that the related receiving reports are dated no later than the checksc) select and examine receiving reports and ascertain that the related canceled checks are dated no earlier than the receiving reportsd) select and examine receiving reports and ascertain that the related canceled checks are dated no later than the receiving reports