Problem

An audit plan of substantive procedures for cash would not includeA. Requesting a cutoff b...

An audit plan of substantive procedures for cash would not include

A. Requesting a cutoff bank statement be mailed to the client.

B. Requesting the client to prepare bank reconciliations.

C. Preparing a schedule of interbank transfers for a period of 10 business days before and after year-end date.

D. Obtaining a written client representation concerning compensating balance agreements.

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