27. To verify the year-end bank balance identified on a clients cash reconciliation, the auditor would most likely agree that bank balance to the

a. Cash lead schedule.

b. General ledger account balance.

c. Interbank transfer schedule.

d. Standard bank confirmation.

49. Negative assurance should be expressed when an accountant is requested to report on the

I. Results of applying agreed-upon procedures to an account within unaudited financial statements.

II. Compilation of a private companys financial statements.

I only.

II only.

Both I and II.

Neither I or II.