on receiving a client bank cutoff statement, an auditor most likely would trace:_____.
a. Prior-year checks listed in the cutoff statement to the year-end outstanding checklist.
b. Deposits recorded in the cash receipts journal after year-end to the cutoff statement.
c. Checks dated after year-end listed in the cutoff statement to the year-end outstanding checklist.
d. Deposits in transit listed in the cutoff statement to the year-end bank reconciliation.