Soon after an audit report was issued, the CPA learned of certain related-party transactions that had occurred during the year under audit.

   a.Reconcile the bank cutoff statements to verify the accuracy of the year-end bank balances.     b. Compare the amounts included in the statement of cash flows to similar amounts in the prior year's statement of cash flows.      c. Reconcile the amounts included in the statement of cash flows to the other financial statements' balances and amounts.       d. Vouch all bank transfers for the last week of the year and the first week of the subsequent year.