(c) Substantive procedures in relation to year-end bank balances
– Bank confirmation letter 1
– Agree to bank reconciliation and TB 1
– Cast bank reconciliations 1
– Testing on bank reconciliations (1 mark per relevant procedure) 4
– Review cash book and bank statements for window dressing 1
– Examine bank letter for evidence of security granted 1
– Review financial statement disclosure 1
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Restricted to 5
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