In an Effort to Satisfy the Completeness Objective,the Auditor Could

Multiple Choice

In an effort to satisfy the completeness objective,the auditor could perform which of the following test of details of balance procedures?

A) Trace the book balance on the reconciliation to the general ledger.
B) Trace outstanding cheques to subsequent period bank statements.
C) Obtain and test a cutoff bank statement.
D) Review financial statements to make sure that material savings accounts and certificates of deposit are disclosed separately.