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Which of the following procedures would be an appropriate cash cutoff test when performing tests of...

Which of the following procedures would be an appropriate cash cutoff test when performing tests of details of transactions?

A : Comparing dates on checks issued for several days before and after the year-end date to the dates the checks were recorded

B : Reviewing activity in general ledger accounts for cash and investigating entries that appear unusual in source

C : Counting undeposited cash on hand and determining that such amounts are included in cash balances

D : Comparing cash balances with budgeted amounts, prior year’s balances, or other expected amounts

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