Have you arrived at the same conclusion as the client's personnel originally working on the reconciliation? True False Question 4 2pts What is the potential misstatement according to your test result from above: Show your calculations starting from the Balance as per books: Show your calculations starting from the Balance as per bank: The test (audit procedure) that you conducted is called: Inquiry Reperformance Observation Question 6 1 pts Auditors are more likely to perform tests of controls at: At the beginning of the accounting period At the end of the accounting period At interim of the accounting period Instructions You are part of the audit engagement team that is auditing MMT \& Co for the fiscal year (accounting period) 2023. As part of the control testing, you have inquired client's personnel about bank-book cash reconciliation process, have verified the signatures and the dates for three randomly chosen months, and have decided to pick the last month's reconciliation for further examination. Below is the information related to your task: Reconcile the general disbursement account at the GD Bank for your audit client MMT \& Co. as of 09-30-2023. The client's personnel calculations show a cash balance equal to $21,000. The cash activity is as follows: In addition, the 09-30-2023 bank statement shows the following: Starting from both the bank and the book balance, prepare a reconciliation of cash to find the correct cash balance as of 09302023