Which of the following should be done by the auditor on receipt of the cutoff statement? (Select all that apply.)

1.Vouch a sample of deposits in transit on the bank reconciliation to deposits on the cutoff statement.

2.Trace a sample of all checks dated in the prior year to the outstanding checks listed on the bank reconciliation.

3.Consider performing a proof of cash.

4.Scan the cutoff statement and enclosed data for unusual items.