I am doing an auditing class and need to come up with substantive tests for these two questions. It is part of the Peach Blossom Cologne company Audit.

1. Using standard bank confirmations, obtain directly from each bank with which the company did business during the year a confirmation covering bank balances, loans, contingencies, and other information as of year-end. Obtain list of authorized check signers.

2. Recalculate bank reconciliation looking for a force balance