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The reason for testing the client's bank reconciliation is to verify whether the client's recorded ...

shayanbk

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The reason for testing the client's bank reconciliation is to verify whether the client's recorded ...

The reason for testing the client's bank reconciliation is to verify whether the client's recorded bank balance is the same amount as the actual cash in bank, except for deposits in transit, checks outstanding, and other reconciling items. The information needed to complete the tests of the reconciliation is provided by the

▸ client's records and ledgers for the year under audit.

▸ cutoff bank statement.

▸ client's records and ledgers for the subsequent year.

▸ canceled checks for the year under audit.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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shayanbk Author

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Brilliant ツ

macbookpro1

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Thanks

Danivalda

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Good timing, thanks!

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