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A is corrent because the standard bank confirmation form requests information on outstanding bank loans. Evidence of a loan outstanding from the confirmation with no corresponding liability on the client’s books will lead the auditor to question the client’s accounting for the transaction.
B is incorrect because the year-end bank transfer schedule only includes transactions shortly before and after year-end. Additionally, the bank transfer schedule will not include the proceeds from the bank loan as no transfer between client bank accounts has occurred.
C is incorrect because the credit to sales indicates that the loan has not been recorded in the notes payable journal.
D is incorrect because the year-end bank reconciliation pertains to the last month of the year, not to a period two months prior to year-end.