An auditor is auditing the cash account of a nonissuer. The auditor suspects that the cashier is misappropriating cash receipts and covering the theft by lapping accounts receivable collections. Which of the following procedures would be MOST effective in detecting this fraud?

Confirming a sample of accounts receivable balances.

Reconciling the bank statement to the general ledger.

Comparing the dates of checks listed on the duplicate deposit slips to the dates the checks were recorded in the cash receipts journal.

Comparing the details (customer name and amount) of the bank deposit slips to the details in the cash receipts journal/remittance advices.