For Audits in Companies with a Manual Cash Transfer System,the

For audits in companies with a manual cash transfer system,the auditor often performs additional procedures including

A) a review of a bank cut-off statement
B) a review of the client's adjustments for deposits in transit made after year-end
C) a review of the year-end bank reconciliations
D) a review of the client's adjustments for outstanding checks made after year-end
E) a review of the client's adjustments for deposits made after year-end
F) both A and C
G) both B and D
H) both D and E