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On Receiving the Bank Cutoff Statement,the Auditor Should Trace

Question 57

Multiple Choice

On receiving the bank cutoff statement,the auditor should trace:


A) Deposits in transit on the year-end bank reconciliation to deposits in the cash receipts journal.
B) Checks dated prior to year-end to the outstanding checks listed on the year-end bank reconciliation.
C) Deposits listed on the cutoff statement to deposits in the cash receipts journal.
D) Checks dated subsequent to year-end to the outstanding checks listed on the year-end bank reconciliation.

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