To gather evidence regarding the balance per bank in a bank reconciliation, an auditor would examine all of the following except the:

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The general ledger is used to record the company's transactions, including cash transactions, but it is not used to gather evidence regarding the balance per bank. The cutoff bank statement, year-end bank statement, and bank confirmation are all directly related to the bank's records and are used to verify the balance per bank in a bank reconciliation.

To Gather Evidence Regarding the Balance Per Bank in a Bank