For each of the following problems, provide an audit procedure that would have identified the problem.

(a) The allowance for doubtful accounts estimated by management is too small.

(b) Cash received in payment of an account receivable is deposited in the bank in the current period but is not posted to the accounts receivable record, trial balance, or general ledger until the subsequent period.

(c) For a month, sales are transacted using an outdated price list with amounts that are too low. The transactions are recorded accurately based on the price list used. Management is not aware the problem occurred.

(d) Cash for the exact amounts of sales are regularly pocketed by employees and not recorded on the sales terminal. Customers do not ask for receipts.

(e) Management records false sales close to year end and posts them as accounts receivable.

(f) Sales on account for services that take place in the first two days of the subsequent year are posted in the current year.