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

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Definitions:

Congenital

A condition or trait present from birth, which can result from genetic factors or environmental influences during pregnancy.

Malformation

An abnormality in the formation, shape, or structure of a part of the body, often present from birth.

Preexisting

Already existing before a specified point in time or before an analysis, event, or assessment.

Amniocentesis

A medical procedure used in prenatal diagnosis where a small amount of amniotic fluid is sampled from the amniotic sac around a developing fetus.