a subsequent (cut-off) bank statement? How is it used by auditors? 2-What is the common audit approach for auditing consolidated financial statements?...

5-What audit approach is generally used for property, plant, and equipment? Why? 

6-Briefly define 1) an error and 2) a judgemental misstatement. Provide an example of both an error and a judgemental misstatement that could affect the balance of property, plant and equipment.