AP13.3 (LO 1) Moderate Review of client-prepared bank reconciliation The following client-
prepared bank reconciliation is being examined by Kautz, CPA, during an audit of the financial statements
of Cynthia Company:
Cynthia Company
Bank Reconciliation Village Bank Account 2
December 31, 2022
Balance per bank (a)
$ 18,375.91
Deposits in transit (b)
12/30
$1,471.10
12/31
2,840.69
Subtotal
4,311.79
22,687.70
Outstanding checks (c)
837
6,000.00
1941
671.80
1966
320.00
1984
1,855.42
1985
3,621.22
1987
2,576.89
1991
4,420.88
(19,466.21)
Subtotal
3,221.49
NSF check returned 12/29 (d)
200.00
Bank charges (e)
550.00
Error check No. 1932 (f)
148.10
Customer note collected by the bank
($2,750 plus $275 interest) (g)
(3,025.00)
Balance per books (h)
$ 1,094.59
Required
Indicate one or more auditing procedures that should be performed by Kautz in gathering evidence in
support of each of the items (a) through (h) above.