Although both are estimates, restructuring reserves have higher risks of material misstatement than accumulated depreciation. True False Jake, your staff auditor, will be performing the test of interbank transfers. He plans to compare dates receipts were posted to the Bank of America account (on the bank statement) to dates the corresponding disbursements were posted to the Wells Fargo account (on the bank statement). Jake's planned approach of focusing on transaction dates on the bank statements is the correct approach for testing interbank transfers to detect covering cash shortages via kiting. True False