【正文】 the beginning of the proofofcash period – cash receipts deposited per the bank with the cash receipts journal for a given period Proof of Cash 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 6 Cash in the Bank and Transaction Cycles ? Failure to bill a customer ? Billing a customer at a lower price than called for by pany policy ? A defalcation of cash by interception of cash receipts from customers before they are recorded, with the account charged off as a bad debt Misstatements which may not be discovered as a part of the audit of the bank reconciliation 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 9 Cash in the Bank and Transaction Cycles ? Deposits recorded as cash receipts near the end of the year, deposited in the bank in the same month, and included in the bank reconciliation as a deposit in transit ? Payments on notes payable debited directly to the bank balance by the bank but not entered in the client’s records 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 25 Disbursements on the interbank transfer schedule should be correctly included in or excluded from yearend bank reconciliation as outstanding checks. Tests of Interbank Transfers Receipts on the interbank transfer schedule should be correctly included in or excluded from yearend bank reconciliations as deposits in transit. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 21 Proof of Cash 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 5 Relationships of Cash in the Bank and Transaction Cycles Cash in Bank Accrued Wages, Salaries, Bonuses, and C