14. Which procedure is an auditor most likely to use to detect a check outstanding at year-end that was not recorded as outstanding on the year-end bank reconciliation? (A) Prepare a bank transfer schedule using the client's cash receipts and cash disbursements journal. (B)Receiveacutoffstatementdirectlyfromtheclient'sbank. (C) Prepare a four column bank reconciliation using the year-end bank statement. (D) Confirm the year-end balance using the standard form to confirm account balance information with financial institutions. 試題隨卷繳交接下頁 3 國立臺北大學 109 學年度碩士班一般入學考試試題系(所)組別：會計學系科目：審計學第3頁共4頁 ☑可 ☐不可使用計算機