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

Name: 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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Question

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The general ledger is an internal document and does not provide direct evidence of the bank's balance. The auditor would focus on external documents like bank statements and confirmations.

To Gather Evidence Regarding the Balance Per Bank in a Bank