The following items were discovered during the audit of a cash account. 

a. The company had overstated cash by transferring funds at year-end to another account but failed to record the withdrawal until after year end.

b. The controller was temporarily taking cash for personal purposes but intended to repay the company (although the repayment never occurred). The cover-up was executed by understating outstanding checks in the monthly bank reconciliation 

c. Cash remittances are not deposited in a timely fashion and are sometimes lost.

d. Substantial bank service charges have not been recorded by the client prior to year- end. 

e. A check written to a vendor had been recorded twice in the cash disbursements journal to cover a cash shortage

. For each item identified, indicate the (a) assertions related, (b) test of control and (c) substantive audit procedure that most likely would have led to the discovery of the misstatement.