During the beginning stages of the audit of Seaford Corporation, the external auditor, Jackson CPA Firm is determining which procedures would be most appropriate to audit the client's cash and cash equivalent accounts. If the auditor is interested in a procedure to investigate variances in these accounts, which of the following would be an appropriate technique? The auditor should consider comparing cash balances to budgeted amounts and/or prior year balances. The auditor should consider performing substantive procedures on all cash accounts and highly liquid assets to check for completeness. The auditor should consider tracing bank transfers to look for any signs of irregularity. None of these answer choices are correct