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Instead of Receiving a Cutoff Bank Statement or If Online

question 15

Essay

Instead of receiving a cutoff bank statement or if online access to client bank account information is not available to the auditor, auditors can wait until the subsequent period bank statement is available to verify reconciling items. Discuss the purpose of reviewing the subsequent period bank statement and list the verifications the auditor performs on this bank statement.


Definitions:

Spelled Correctly

Correct formation of words with the proper letters in their conventional order.

Look-alike/sound-alike Error

A mistake that occurs due to confusion between words that appear similar or sound similar but have different meanings.

Accept

To receive or take willingly something that is offered; to agree to or consent to a proposal or offer.

Outcome

The result or effect of an action, situation, or event.

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