The Audit Objective of Determining That Cash in Bank, as Stated

Multiple Choice

The audit objective of determining that cash in bank, as stated on the reconciliation, foots correctly and agrees with the general ledger can be tested by which of the following procedures?

A) performing tests for kiting
B) receiving and testing a cutoff bank statement
C) proving the bank reconciliation as to additions and subtractions, including all reconciling items
D) examining the minutes of the board of directors for restrictions on the use of cash