34. Which procedure is an auditor most likely to use to detect a check outstanding at year-end that was not recorded as outstanding on the year-end bank reconciliation? repare a bank transfer schedule using the client's cash receipts and cash disbursements journal. b. Receive a cutoff bank statement directly from the client's bank. c. Examine detail on bank deposit slips subsequent to year-end d. Confirm the year-end balance using the standard bank confirmation form