In an Effort to Satisfy the Completeness Objective, the Auditor

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 checks to subsequent period bank statements.
C) Perform a four-column proof of cash.
D) Review financial statements to make sure that material savings accounts and certificates of deposit are disclosed separately.