FRAUD-ORIENTED PROCEDURES Extended Tests ofthe Bank reconciliation All recorded cash receipts were deposited all deposits in the bank were recorded in the accounting records All recorded cash disbursements were paid by the bank All amounts that were paid by the bank were recorded @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. FRAUD-ORIENTED PROCEDURES Extended Tests of the Bank Reconciliation • All recorded cash receipts were deposited. • All deposits in the bank were recorded in the accounting records. • All recorded cash disbursements were paid by the bank. • All amounts that were paid by the bank were recorded