What alternative procedure would an auditor perform when an A/R confirmation comes back with the statement "We do not owe that balance as of 12/31/2019,we paid it on 12/27".

Check the cash receipts journal subsequent to the balance sheet date.

Check the sales invoices immediately prior to the balance sheet date.

Check the cash receipts journal immediately prior to the balance sheet date.

Check the sales invoices immediately after the balance sheet date.

Which of the following might an auditor be looking for when examining a bank cutoff statement?

Deposits included in the balance per bank but not recorded by the client as of the balance sheet date.

Checked written after the balance sheet date that cleared the bank after the balance sheet date.

Fees charged by the bank as of the balance sheet date but not included in the cash balance per the General Ledger.

Deposits recorded by the client as of the balance sheet date but not in the balance per bank on the bank reconciliation.

Which of the following is NOT an audit procedure related to the balance of cash recorded by the client.

Tracing Checks Written After Balance Sheet Date to Related Invoices

Independent Count of Cash on Hand as of Balance Sheet date

Reperformanceof Bank Reconciliation

Tracing Items in Bank Reconciliation to Bank Cutoff Statement

Which of the following documents could be requested directly from the client?

None of theitems can be requested from the client

Bank Cut Off Statement

Bank Reconciliation

Bank Confirmation

Which of the following,if included in the bank reconciliation,would MOST concern the auditor about the recorded balance in cash at the balance sheet date?

Checks that have cleared the bank but not recorded by the client as of the balance sheet date.

Fees charged by the bank not recorded by the client as of the balance sheet date.

Deposits recorded by the client as of the balance sheet date that have not been recorded by the bank.

Checks that have not cleared the bank but have been recorded by the client as of the balance sheet date.