Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 27

On receiving the cutoff bank statement, the auditor should vouch
A) Deposits in transit on the year-end bank reconciliation to deposits in the cash receipts journal.
B) Checks dated before year-end listed as outstanding on the year-end bank reconciliation to the cutoff statement.
C) Deposits listed on the cutoff statement to deposits in the cash receipts journal.
D) Checks dated after year-end to outstanding checks listed on the year-end bank reconciliation and to the cutoff statement.