auditing

The following client-prepared bank reconciliation is being examined by Dewey, Cheatum, and Howe, CPAS, during an audit of the financial statements of Stin Kin Company: Sin Kin Company BANK RECONCILIATION VILLAGE BANK ACCOUNT 2 December 31, 2014 $18,375,91 1,471.10 2,840.69 Balance per bank(a) Deposits in Transit (b) 12/30 12/31 Subtotal Outstanding checks (e) 837 1941 1966 1984 1985 4,311.79 22,687.70 6,000.00 671.80 320.00 1,855.42 3,621.22 2,576.89 4,420.88 1987 (19.466.21) 3,221.49 1991 Subtotal NSF check returned 12/29 (d) Bank charges Error Check No. 1932 Customer mote collected by the bank ($2,750 plus $275 interest) (e) Balance per books (0) 200.00 5.50 148.10 13.025.001) 550.09 Required: 1. State one or more audit procedures that should be performed by the auditors in gathering evidence in support of each of the items (8) through (1) above. 2. Redraft the bank reconciliation using the Dauber Method, as discussed in class. This problem was adopted from the May 1983 CPA Exam