Listed below are misstatements that could occur in cash, accounts receivable, and prepayments. Indicate the substantive test that should provide reasonable assurance of detecting each misstatement.

a. There is no disclosure of the pledging of accounts receivable.

b. The mail clerk diverts an incoming check from a customer. The check is endorsed with the client's name and is deposited to the mail clerk's account.

c. A clerk has made unrecorded withdrawals from a client's inactive bank account. Knowing that the auditor will send a bank confirmation as of the end of the year, he writes but does not record a check to cash on the client's out-of-town bank on the last day of the year and deposits it to the inactive bank account.

d. A client records sales to a customer, but the goods are not shipped.

e. The client uses the wrong time period to calculate prepaid insurance.

f. The client ships goods to a customer and records a sale; however, the client has an understanding with the customer that the goods can be returned after the end of the vear.

g. The client has not disclosed a compensating balance arrangement with a bank.

h. The client has understated the allowance for doubtful accounts.