Which of the Following Would Not Normally Be Done by the Auditor

Which of the following would not normally be done by the auditor in connection with the subsequent period's bank statement?

A) use a bank statement for a period ending at least 7 days after year-end
B) trace deposits in transit on the bank reconciliation to deposits on the bank statement.
C) scan the cut-off statement for unusual items
D) All the above tasks would be done by the auditor in connection with the subsequent period's bank statement.