Which audit procedure goes for which error/fraud?

Listed below are types of errors or fraud that might occur in financial statements. Select the au with the error or fraud that the procedure is likely to detect. Audit Procedure a. Preparing and verifying a schedule of bank transfers b. Tracing remittance advices to postings in the accounts receivable records. c. Comparing the serial numbers of securities on hand to numbers recorded in the prior year: working papers. d. Review of the bank cutoff statement. e. Preparing a "proof of cash" for the entire audit period Error or Fraud 1. "Lapping" of accounts receivable. 2. Using the company's securities during the year and replacing them. 3. "Kiting" of cash. 4. Understating the outstanding checks on the year-end bank reconciliation. 5. Recording fictitious cash sales