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Items 1 through 10 represent possible errors and fraud that an auditor suspects are present. The accompanying List of Auditing Procedures that the auditor would consider performing to gather evidence concerning possible errors and fraud. For each item, select one or two procedures, as indicated, that the auditor most likely would perform to gather evidence in support of that item and explain why you choose.

Possible misstatements due to error and fraud

1. The auditor suspects that the controller wrote several checks and recorded the cash disbursements just before year-end bud did not mail the checks until after the first week of subsequent year. (Select only 1 procedure)

2. The entity borrowed funds from a financial institution. Although the transaction was properly recorded, the auditor suspects that the loan created a lien on the entity's real estate that is not disclosed in its financial statements. (Select only 1 procedure)

3. The auditor discovered an usually large receivable from one of the entity's new customers. The auditor suspects that the receivable may be fictitious because the auditors has never heard of the customer and because the auditor's initial attempt to confirm the receivable has been ignored by the customer (Select only 2 procedures)

4. The auditor suspects that fictitious employees have been placed on the payroll by the entity's payroll supervisor, who has access to payroll records and to the paychecks. (Select only 1 procedure)

5. The auditor suspects that vouchers were prepared and processed by an accounting department employee for merchandise that was neither ordered nor received by the entity. (Select only 1 procedure)

6. The details of invoices for equipment repairs were not clearly identified or explained to the accounting department employees. The auditor suspects that the bookkeeper incorrectly recorded the repairs as fixed assets. (Select only 1 procedure)

7. The auditors suspects that a lapping scheme exists because an accounting department employee who has access to cash receipts also maintains the accounts receivable ledger and refuses to take any vacation or sick days. (Select only 2 procedures)

8. The auditor suspects that the entity is inappropriately increasing the cash reported on its balance sheet by drawing a check on the account and not recording it as an outstanding check on that account and simultaneously recording it as a deposit in a second account. (Select only 1 procedure)

9. The auditor suspects that the entity's controller has overstated sales and accounts receivable by recording fictitious sales to regular customers in the entity's books. (Select only 2 procedures)

10. The auditor suspects that a kiting scheme exists because an accounting department employee can issue and record checks seems to be leading an unusually luxurious lifestyle. (Select only 1 procedure)