$3.$

After receiving a cutoff bank statement, an auditor would most likely trace:

Please add checkmark next to the correct answer$($s$).$

$1$ prior$-$year checks listed on the cutoff statement to the list of outstanding checks at year$-$end.

$2$ deposits recorded after year$-$end to the cutoff bank statement.

$3$ checks dated after year$-$end to the cash disbursements journal.

$4$ checks dated after year$-$end to the list of outstanding checks at year$-$end.

$5$ None of the above.