audit and evaluate documents such as bank confirmations and bank reconciliations in the audit of one of EarthWear's cash accounts. The company has several other cash accounts at various banks; you will focus on only EarthWear's primary general cash account used mostly for cash receipts and various business expenses.When payments on accounts receivable are collected from customers the cash is deposited, along with any cash from cash sales, in this general account. Steve Alsop, an audit senior for Willis & Adams, CPAs, has completed several of the audit steps in the substantive audit program for the cash account you will examine in this mini-case. There are five audit steps remaining that he has asked you to complete.

1. Agree the bank balance on the bank reconciliation with the balance shown on the standard bank confirmation.
2. Trace the deposits in transit on the bank reconciliation to the cutoff bank statement.
3. Agree any charges included on the cutoff bank statement to the bank reconciliation.
4. Agree the December cash receipts shown on the proof of cash with the December cash receipts journal.
5. Agree the December cash disbursements shown on the proof of cash with the December cash disbursements journal.
6. Trace any bank charges or adjustments listed on the proof of cash to the cutoff bank statement