An Audit Plan of Substantive Procedures for Cash Would Not

Multiple Choice

An audit plan of substantive procedures for cash would not include

A) Requesting a cutoff bank statement be mailed to the client.
B) Requesting the client to prepare bank reconciliations.
C) Preparing a schedule of interbank transfers for a period of 10 business days before and after year-end date.
D) Obtaining a written client representation concerning compensating balance agreements.