Your client, CL Ltd (CL), has provided you with a copy of the bank reconciliation for its main bank account at the year-end: $ Bank Statement Balance at 31 December 2015 60,000 Add Deposits-in-Transit Receipt Date Receipt No Amount in s 29 Dec 565 15,000 30 Dec 566 18,000 31 Dec 567 17,000 50,000 Less Outstanding Cheques Cheque Date Cheque Number Amount in S 15 August 365 4,000 458 10,000 31 Oct 558 10,000 15 Dec 658 10,000 34.000 Adjusted Statement Balance 176,000 Bank Account Balance 73.000 Difference 3.000 REQUIRED: (a) Describe all the audit work that should be carried out on the bank reconciliation. Provide audit procedures where appropriate. (12 marks) (b) Advise the team of 3 controls that it should expect to find in relation to petty cash. (6 marks) 30 Sept