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A is corrent because comparing checks returned with the cutoff statement which was dated prior to year-end with the list of outstanding checks on the bank reconciliation will provide evidence as to the completeness of the listing of outstanding checks on the bank reconciliation. This step facilitates a search for unrecorded liabilities.
B is incorrect because comparing deposits in transit on the bank reconciliation with deposits in the cash receipts journal is a procedure which is not directly related to the bank cutoff statement.
C is incorrect because only deposits for several days prior to and subsequent to year-end are compared.
D is incorrect because checks dated subsequent to year-end would not be listed on the year-end bank reconciliation.