You have spent two years working as an auditor. In that time, you have come across a number of errorsin performing bank reconciliations. Outlined below are some of them: 1. An unreconciled item of $340 was on the client's final bank reconciliation and was deemed by the client to be immaterial. 2. Two deposits totalling $4,070 relating to accounts receivable were collected on July 2 (the company has a June 30 year end) but recorded as cash receipts on June 30. 3. An amount from an associated company of $40,000 was deposited two days before the end of the year in the client's bank account and then paid back one week after the end of the year. 4. A cheque for $6,000 was omitted from the outstanding cheque list on the bank reconciliation at December 31. It cleared the bank on January 14. 5. A bank transfer of $20,000 was included as a deposit in transit at December 31 in the accounting records. What audit procedures would detect these errors? Vouching all reconciling items to supporting documentation O Verifying amounts of remittances around the cut-off date to supporting documentation Obtaining a subsequent bank statement to verify outstanding items Examining each bank reconciliation for evidence of review Reviewing transfers between associated companies around year-end Ensuring monthly bank reconciliations have been prepared Reconciling cheque numbers to cheques deposited, outstanding and cancelled Preparing a bank transfer schedule and trace dates of transfers