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

Question

Quizplus · Accepted Answer

The general ledger is an internal record of the company's transactions, including its bank transactions, but it does not serve as evidence for the bank's balance in a bank reconciliation. The bank's balance is verified through external documents like bank statements, cutoff bank statements, and bank confirmations.

To Gather Evidence Regarding the Bank's Balance in a Bank