Which procedure is an auditor most likely to use to detect a check outstanding at year-end that was not recorded as outstanding on the year-end bank reconciliation?

Question

Quizplus · Accepted Answer

Receiving a cutoff statement directly from the client's bank would provide the auditor with a list of checks that cleared the bank after year-end but were outstanding on the year-end bank reconciliation. This would allow the auditor to identify any checks that were not recorded as outstanding on the reconciliation. The other procedures listed may provide useful information, but may not specifically detect checks that were not recorded as outstanding on the year-end bank reconciliation.

Which Procedure Is an Auditor Most Likely to Use to Detect