An unrecorded check issued during the last week of the year would most likely be discovered by the auditor when the

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An unrecorded check issued during the last week of the year would most likely be discovered by the auditor when the

A. Check register for the last month is reviewed.

B. Cutoff bank statement is reconciled.

C. Bank confirmation is reviewed.

D. Search for unrecorded liabilities is performed.

Answer: Cutoff bank statement is reconciled

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