The auditor is testing a bank reconciliation that was prepared by the client. To test the "balance per the books," the auditor should

• A. confirm the amount directly with the bank.
• B. trace the balance to the client's cash disbursement's journal.
• C. compare the balance to the client's general ledger.
• D. trace the balance to the client's cash receipts journal.

Which report would not be appropriate for an auditor to provide on financial reporting controls?

• A. Adverse - significant material weaknesses exist.
• B. Qualified - significant material weaknesses exist.
• C. Unqualified - no material weaknesses.
• D. Qualified - unable to perform all necessary procedures.

When the potential successor auditor communicates with the predecessor auditor, which one of the following statements is accurate?

• A. The successor auditor should discuss several topics with the predecessor auditor, including obtaining evidence about opening account balances.
• B. The successor auditor only needs to ask why the predecessor auditor is no longer the auditor.
• C. It is the responsibility of the predecessor audit to initiate communications with the successor auditor.
• D. The successor auditor only needs to ask the predecessor auditor about the integrity of management.