Which of the following is unlikely to cause a temporary difference between the balance per books and the balance per bank?a. Outstandingb. Theft ofc. Deposits in progressd. All of the above are likely to cause a temporary difference between the balance per books and the balance per bank46. Which of the following assertions is the auditor not likely to test related to cash account?a. Existenceb. Occurrencec. Rightsd. B and C47. Which of the following is correct aboutthe process an auditor might useto confirm a cash account balance?a. The auditor signs a letter requesting the client's bank to confirm an account balanceb. The client mails the letter to their bank on behalf of the auditorc. The auditor uses a service provider to process a confirmation of anaccount balance electronically or mails a confirmation signed by the client.d. All of the above48. Which of the following procedures is an auditor most likely to perform when the auditor decides to use a third-party service to confirm a bank account balance electronically instead of mailing a confirmation form to the bank?a. Obtain SOC reports on the third-party serviceb. Perform limited substantive testing on the third-party servicec. Perform limited testing of internal controls at the third-party service providerd. All of the above49. Which of the followingstatement (s) is correct about the voucher system?a. a. It is a type of control that helps companies to ensure they pay off only valid accounts payableb. b. It's a system that requires a clerk to match the invoice from a vendor to the purchase order and to the receiving document before paying the vendor's invoiced. d. None of the above50. Which of the following procedures are likely to help auditor test the rights assertion for inventory?a. a. Review loan agreements to see whether there are any agreements toget a loan by pledging inventoryb. b. Perform procedures to identify any arrangements wherein the client holds inventory on consignment from a vendorc. c. A & Bd. d. None of the above10