Which of the Following Would Not Normally Be Done by the Auditor

question 7

Multiple Choice

Which of the following would not normally be done by the auditor in connection with the bank cutoff statement?

• A) receive the bank statement directly from the bank
• B) trace all checks dated in the subsequent period to the outstanding check list on the reconciliation
• C) trace deposits in transit on the bank reconciliation to deposits on the bank statement
• D) scan the cutoff statement for unusual items
• E) scan the enclosed data for unusual items

---

Definitions:

Cartilage

A strong, tough, elastic tissue forming part of the skeletal system; precalcified bone in infants and young children.

Smooth Muscle

Involuntary non-striated muscle found in walls of hollow organs like intestines and blood vessels, controlling their movements.

Sub-Saharan Africa

The region of Africa located south of the Sahara Desert, often referred to in the context of geographic, cultural, or economic discussions.

AIDS Epidemic

A widespread outbreak of Acquired Immune Deficiency Syndrome, a chronic, potentially life-threatening condition caused by the human immunodeficiency virus (HIV).