Final answer:
The correct audit procedure for performing test counts of a warehouse personnel's count of the raw material is reperformance. This procedure ensures the accuracy of the initial counts done by the warehouse personnel by having the auditor perform the count themselves.
Step-by-step explanation:
When performing test counts of the warehouse personnel's count of the raw material, the appropriate audit procedure is reperformance. This involves the auditor independently executing procedures or controls that were originally performed as part of the entity's internal control. The main purpose is to verify the accuracy of the clients' procedures or controls. In this case, reperformance would mean the auditor physically counts items of inventory themselves and compares their count to the counts made by the warehouse personnel to check for accuracy.