Name

Instructions

Assume the role of the auditor and "audit" the bank reconciliation provided by Johnny's Snack Shop. You have assessed control for cash receipts and disbursement as being high, so you will perform the most procedures possible given the information provided.

List all of the procedures on the page provided (P. 6)-number them! (Please type.) Only list procedures you will perform given the data you have-Do not list all the procedures in the book!

Cross reference the number of your procedure to the data verified on the Bank reconciliation, as well as the corroborating information (client record or external document.)

Also, in a well-developed paragraph, form a conclusion after performing the procedures you performed.

Included in this packet are the following:

Page 2: Bank Reconciliation (Prepared by Client) This is the page you need to perform procedures on!

Page 3: Bank Confirmation (Received directly from the bank)

Page 4: Year-end Bank Statement (Obtained from the client) and Cut-Off Bank Statement (Received directly from the bank)

Page 5: Cash Receipts Journal, Cash Disbursements Journal and Unadjusted Trial Balance (Client records all obtained from client)

Page 6: Your working paper describing (in detail) audit procedures performed and your conclusion.