List of Auditing Procedures

A$.$ Trace to cash receipts journal.

B$.$ Trace to cash disbursements journal.

C$.$ Compare to $\frac{9}{30}\frac{?}{x5}$ general ledger.

D$.$ Confirm directly with bank.

E$.$ Inspect bank credit memo.

F$.$ Inspect bank debit memo.

G$.$ Ascertain reason for unusual delay.

H$.$ Inspect supporting documents for reconciling item not appearing on cutoff statement.

I. Trace items on the bank reconciliation to cutoff statement.

J$.$ Trace items on the cutoff statement to bank reconciliation.