Moderate Testing bank reconciliation controls You are testing the controls bank accounts for your audit client, Louisiana Liquidators. You note that the responsibility for bank nciliations has changed due to a corporate reorganization halfway through the current financial year. e staff member performing the bank reconciliations and the supervisor have changed. You are to talk only to the current staff member and supervisor because the prior staff members took a vol- AP8.5 (LO 2, 3, 4) Mo severance package and left the client's employment three months ago. 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 rformed, 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 changes on your controls testing program