By Preparing a Four-Column Bank Reconciliation ("Proof of Cash")at Year-End,an

By preparing a four-column bank reconciliation ("proof of cash") at year-end,an auditor will generally be able to detect:

A) An unrecorded deposit made at the bank at the end of the month.
B) A second payment of an account payable which had already been paid in full two months earlier.
C) An embezzlement of cash receipts not recorded in the cash receipts journal before they had been deposited into the bank.
D) A receivable collected that had previously been written off as uncollectible.