Audit of Cash. The following clientprepared bank reconciliation is being examined by Aino Kalivepoeg, Auditor, during an examination of the financial statements of St Olai Company of Tallin, Estonia. Figures are in Estonian Kroon (kroon).

Required
Indicate one or more audit procedures that should be performed by Aino Kalivepoeg in gathering evidence in support of each of the items

(a) to

(f) above.

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St Olai Company Bank Reconciliation Village Bank Account 2 31 December 20X7 Balance per bank (a) 1,837,591 Deposits in transit (b) 30/12 147,110 31/12 284,069 431,179 Subtotal 2,268,770 Outstanding cheques (c) 837 (600,000) 1941 (67,180) 1966 (32,000) 1984 (185,542) 1985 (362,122) 1987 (257,689) 1991 Subtotal 12/29 (d) Bank charges NSF check returned (442,088) (1,946,621) 322,149 20,000 550 Error Cheque No. 1932 Customer note collected by the bank ($275,000 plus $27,500 int.) (e) Balance per books (f) 14,810 (302,500) (267,140) $55,009