Which of the Following Misstatements Would Normally Be Discovered as Part

Multiple Choice

Which of the following misstatements would normally be discovered as part of the audit of the bank reconciliation?

A) cash received by the client subsequent to the balance sheet date but recorded as cash receipts in the current year
B) deposits recorded as cash receipts near the end of the year, deposited in the bank in the same month and included in the bank reconciliation as a deposit in transit
C) payments on loans debited directly to the bank account but not entered in the client's records
D) all of the above