An Internal Control Questionnaire Indicates That an Approved Receiving Report

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 receiving reports and test whether the related canceled checks are dated no earlier than the receiving reports.
B) Select and examine receiving reports and test whether the related canceled checks are dated no later than the receiving reports.
C) Select and examine canceled checks and test whether the related receiving reports are dated no earlier than the checks.
D) Select and examine canceled checks and test whether the related receiving reports are dated no later than the checks.