Briefly describe at least one additional test you could perform to gain evidence as to whether or not the cash account is materially misstated about The bank confirmation from Brigham National Bank was received quite late and was faxed on a non-standard bank confirmation form. There is no corroborating evidence that the document is genuine, or that it was received directly from the bank. Also, no job title is indicated for Gretchen Larson, the person who signed the bank confirmation.

I will review the bank reconciliation statement against the bank statements (both past and subsequent statements) received from Brigham National Bank and the internal records maintained by the company.  The review may yield the result that there are no issues or otherwise.  With this review, the confirmation received from Brigham National Bank will be verified as correct or not.

Explanation:

Auditor's review of some information will collaborate some third party evidence as either correct or misleading.  Since it is being suspected that the confirmation from Brigham National Bank, because of its form, could be forged, it is then necessary to gain additional evidence by reviewing other supporting evidence.

answer; /// i do believe the correct answer is (possession utility);

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