By Preparing a Four-Column Bank Reconciliation ("Proof of Cash")at Year-End,an

question 32

Multiple Choice

By preparing a four-column bank reconciliation ("proof of cash") at year-end,an auditor will generally be able to detect:

• A)An unrecorded deposit made at the bank at the end of the month.
• B)A second payment of an account payable which had already been paid in full two months earlier.
• C)An embezzlement of cash receipts not recorded in the cash receipts journal before they had been deposited into the bank.
• D)A receivable collected that had previously been written off as uncollectible.

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