Final answer:
The documents described are part of a bank confirmation process used in auditing to ensure accurate financial reporting. It involves analyzing sudden changes in banking practices, including the addition of names to bank accounts and changes to wills.
Step-by-step explanation:
A partial period bank statement and related cancelled checks, duplicate deposit slips, and other documents included in bank statements, which are mailed by the bank directly to the CPA firm, are part of a process called a bank confirmation. This process is often used in the auditing procedures to verify the existence and accuracy of a company’s cash records reported in its financial statements. During an audit, sudden changes in banking practices, such as the inclusion of additional names on bank cards or abrupt changes to a will, can be significant indicators of potential issues that may warrant a deeper investigation.