During the audit of the December 31, 20x5, financial statements, the auditor identifies cash amounts received after December 31, 20x5, and traces these amounts to the cash account in the general ledger and to the accounts receivable subledger balances at December 31, 20x5.

a. What kind of procedure is this? Which financial statement assertion does it provide evidence for? What is that evidence?

b. What records or documents would the auditor need to look at to identify cash amounts received after year end?