Vouch the bank balance on the reconciliation to the bank confirmation. Trace the reconciled book balance to the trial balance. Foot client-prepared bank reconciliations. Foot the deposits in transit and agree to amount on reconciliation. Vouch deposits in transit on the reconciliation to bank deposits early in the next period. Determine and document the last check written during the year under audit. n/a Cut-off DW Per my observation the last check written during the year was 3621. Foot the outstanding checks listing and agree to amount on reconciliation. Vouch outstanding checks on the reconciliation to checks cleared in the next period. Trace the outstanding checks that cleared on the cutoff bank statement to the client's list of outstanding checks. Verify cash on hand. D-1 Existence, accuracy TC Agreed without exception. Review the bank confirmation for loans and collateral. D-3 Completeness, Accuracy TC To be tested further in debt.