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

Multiple Choice

A bank charge during the month not recorded on the books.

An unrecorded deposit made at the bank at the end of the month.

A second payment of an account payable which had already been paid in full two months earlier.

An unrecorded check cashed during that month.