In the Audit of Cash,the Auditor Obtains a Bank Cutoff

question 33

Multiple Choice

In the audit of cash,the auditor obtains a bank cutoff statement primarily to ________.

• A)identify old outstanding cheques that the client may exclude from the year-end bank reconciliation in order to misappropriate cash
• B)obtain sufficient information to reconcile the client's bank account as at the year-end
• C)obtain direct confirmation of the client's bank balances as at the year-end
• D)test the propriety of items appearing on the client's year-end bank reconciliation

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Definitions:

Redundancies

Unnecessary repetitions or overlaps in language or in organizational roles, often leading to inefficiency.

Camouflaged Verbs

Verbs that are unnecessarily turned into nouns, often making sentences more complicated and harder to understand.

Passive Voice

A sentence structure where the subject is acted upon by the verb, often depersonalizing the action and making it less direct.

Clarity

The quality of being clear, coherent, and easily understood.