An audit plan of substantive procedures for cash would not includea. request a cutoff bank statement be mailed to the client. b. request client to prepare bank reconciliations. c. prepare a schedule of interbank transfers for a period of ten business days before and after year-end date. d. obtain a written client representation concerning compensating balance agreements.

The correct answer is option A.

Explanation:

Substantive is a type of auditing procedure. It involves the process of examining financial statements and other related documents to  check for error.

These tests are conducted to ensure that the financial records are complete and correct.

These procedures are conducted by an auditor and include examining journal entering, testing account balances and transactions.

Though it does not include requesting a cut off bank statement to be mailed to the client.

the answerr would be 1

answer; microeconomics;