Which Procedure Is an Auditor Most Likely to Use to Detect

question 68

Multiple Choice

Which procedure is an auditor most likely to use to detect a check outstanding at year-end that was not recorded as outstanding on the year-end bank reconciliation?

• A)Prepare a bank transfer schedule using the client's cash receipts and cash disbursements journal.
• B)Receive a cutoff statement directly from the client's bank.
• C)Prepare a four column bank reconciliation using the year-end bank statement.
• D)Confirm the year-end balance using the standard form to confirm account balance information with financial institutions.

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