45 . Which of the following procedures would an auditor most likely perform in auditing the statement of cash flows ? a . Compare the amounts included in the statement of cash flow ws to similar amounts in the prior year's statement of cash flows b . Reconcile the cut off bank statements to verify the accuracy of the year - end bank balance Vouch all bank transfers for the last week of the year and first week of the subsequent yea d . Reconcile the amounts included in the statement of cash flows to the other financial statemen cial stat Is balances and amounts