During an Audit the Auditor Suspects That the Accountant Who

Multiple Choice

During an audit the auditor suspects that the accountant who controls the cash book and the accounts receivable ledger has been committing fraud by teeming and lading. ?
How might the auditor establish whether or not this is the case when the cashier has control of all the records?

A) It's not possible except by contacting all the customers and asking about what they paid and when.
B) By adding up all the invoices issued and all the cash received and seeing if the difference equals the total of balances in the Receivables ledger
C) By checking whether or not a receipt entered as one amount in the cash book is actually credited to two customer accounts in separate amounts
D) By checking the receipts in the Cash Book against the bank statements