On 12/31/13, Hoover Co. erroneously credited accounts payable (Dr. Cash; Cr. Accounts Payable) for a transfer of funds between two bank accounts that resulted in an overstatement of both cash and accounts payable at year-end. The check was not recorded until it cleared the bank on 1/2/14. Which of the following procedures would be least effective in detecting this misstatement?
A. Review of the 12/31/13 bank reconciliations for the 2 bank accounts
B. Review of the schedule of interbank transfers.
C. Review of the accounts payable supporting documentation at 12/31/13
D. Review of the December check register for both accounts
Answer: D. Review of the December check register for both accounts