If fraud is suspected, auditors may complete all of the following procedures except:

If fraud is suspected, auditors may complete all of the following procedures except: 



A. Testing for kiting.

B. Footing the bank reconciliation and the outstanding checks listing.

C. Performing a proof of cash.

D. Performing extended bank reconciliation procedures, including detailed examination of reconciling items.


Answer: Footing the bank reconciliation and the outstanding checks listing


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