Asserion(s) Substantialed (Tested) by the Procedure Errors Deteded by Procedure Identity a potential error that this procedure could detect 2 3 Identity at least one asserton beng substantiated Identity at least one assertion beng substanited Identy a polental error that this procedure could deled Idenly a polertal error that this procedure could deterd 5 Audit Procedure Agree the bank balance on the bank reconciliation with the balance shown on the standard bank confirmation Trace the deposits in transit on the bank reconciliation to the cutof bank statement Agree any charges induded on the culor bank statement to the bank reconciliation Agree the December cash receipts shown on the proof of cash with the December cash receipts journal Agree the December cash disbursements shown on the proof of cash with the December cash disbursements pournal Trace any bank charges or adjustments listed on the proof of cash to the cutof bank statement 9 Identity at least one assertion being substantiated derty a potential error that this procedure could deed 10 Identity at least one assertion being substantiated Identity a potential error that this procedure could deed a 0 12 Identity at least one asserton being substantiated Identity a portal error that this procedure could deled 11 12 13