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 not 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 unrecorded check cashed during that month.
D) A bank charge during the month not recorded on the books.