Which of the following would not normally be done by the auditor in connection with the bank cutoff statement?
A) receive the bank statement directly from the bank
B) trace all checks dated in the subsequent period to the outstanding check list on the reconciliation
C) trace deposits in transit on the bank reconciliation to deposits on the bank statement
D) scan the cutoff statement for unusual items
E) scan the enclosed data for unusual items

Question

Quizplus · Accepted Answer

Tracing checks dated in the subsequent period to the outstanding check list on the reconciliation is not normally done by the auditor in connection with the bank cutoff statement.

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