An Auditor Reconciles the Total of the Accounts Receivable Subsidiary

Multiple Choice

An auditor reconciles the total of the accounts receivable subsidiary ledger to the general ledger control account, as at 30 June 2012. By this procedure, the auditor would be most likely to learn of which of the following?

A) An April cheque from a customer was posted in error to the account of another customer with a similar name.
B) An April invoice was improperly computed.
C) An account balance is past due and should be written off.
D) An opening balance in a subsidiary ledger account was improperly carried forward from the previous accounting period.