For the following state the related assertion and comments

Agree current year amounts on cash lead schedule to trial balance.

Agree prior year amounts to prior year audited financial statements.

Foot cash lead schedule.

Obtain confirmations from banks (standard bank confirmation).

Obtain cut-off statement from banks for all checking accounts.

Obtain reconciliations of all bank accounts.

Vouch the bank balance on the reconciliation to the bank confirmation.

Trace the reconciled book balance to the general ledger.

Foot client-prepared bank reconciliations.

Foot the deposits in transit and agree to amount on reconciliation.

Vouch deposits in transit on the reconciliation to bank deposits early in the next period.

Determine and document the last check written during the year under audit.

Foot the outstanding checks listing and agree to amount on reconciliation.

Vouch outstanding checks on the reconciliation to checks cleared in the next period.

Trace the outstanding checks that cleared on the cutoff bank statement to the client's list of outstanding checks.

Verify cash on hand.

Review the bank confirmation for loans and collateral.