Bank statements in an audit
An auditor does not just re-perform a client's bank reconciliation. This category covers the audit program for cash, the assertions each procedure tests, how to foot and vouch the statements themselves, how to find duplicate and missing transactions, and what a reconciliation report needs before it goes in the workpapers. The software does the testing; the opinion stays with you. Start with Audit Procedures for Bank Reconciliation, With a Program, then read the bank statement audit post.
Test Bank Reconciliation Assertions: Which and How
How to test bank reconciliation assertions: existence, completeness and cutoff, the procedure that covers each, and whether valuation applies to cash at all.
Published October 16, 2026assertionsbank reconciliationaudit evidence
Reconciliation Report Sample for Audit Workpapers
A reconciliation report sample for audit workpapers: the exception list, preparer and reviewer sign-off, a tickmark legend and the format reviewers accept.
Published October 16, 2026workpapersexception reporttickmarks
Finding Duplicate Transactions on Bank Statement Lines
How to find duplicate transactions on a bank statement and the missing ones too: duplicate rules, check number gaps, legitimate repeats and proving a gap.
Published October 16, 2026duplicatescheck gapsexceptions
Bank Statement Audit: Footing, Continuity and Vouching
A bank statement audit in practice: foot each statement, check balance continuity between periods, vouch extracted lines and handle a statement that won't foot.
Published October 16, 2026footingcontinuityvouching
Audit Procedures for Bank Reconciliation, With a Program
Audit procedures for bank reconciliation with a sample program: confirmations, testing reconciling items, cutoff statements, proof of cash and red flags.
Published October 16, 2026audit programbank reconciliationcutoff statement