lding that the prevent control has failed? Moderate AP8.5 (LO 2, 3, 4) over bank accounts for your audit client, Louisiana Liquidators. You note that the responsibility for bank reconciliations has changed due to a corporate reorganization halfway through the current financial year. Both the staff member performing the bank reconciliations and the supervisor have changed. You are able to talk only to the current staff member and supervisor because the prior staff members took a untary severance package and left the client's employment three months ago. Testing bank reconciliation controls You are testing the controls Required a. What techniques are available for you to gather evidence about the bank reconciliations? Explain how you would use each technique and comment on the quality of the evidence obtained from each. b. When you ask the employee responsible for bank reconciliations about how bank reconciliations are performed, there is a possibility that you will not be told the whole truth about the performance of the reconciliations. Given this, will you bother to ask? Explain. c. Explain the impact of the staff Gaanges on your controls testing program