You are testing the controls over bank accounts for your audit client, Louisiana Liquidators. You note that the responsibility for bank reconciliations has changed due to a corporate reorganization halfway through the current fiscal year. Both the staff member performing the bank reconciliations and the supervisor have changed. You are able to talk only to the current staff member and supervisor because the prior staff members took a voluntary severance package and left the clients employment three months ago.

What procedures are available for you to gather evidence about the bank reconciliations? Explain how you would use each procedure and comment on the quality of the evidence obtained from each.