\\ll. Ll Lnnuh ? l-l * gree current year amounts on cash lead schedule to trial balance. 5-" H * gree prior year amounts to prior year audited financial statements. P' H Foot cash lead schedule. Obtain confirmations from banks (standard bank confirmation). Obtain cut-off statement from banks for all checking accounts. Obtain reconciliations of all bank accounts. ouch the bank balance on the reconciliation to the bank confirmation. ace the reconciled book balance to the general ledger. Foot client-prepared bank reconciliations. Foot the deposits in transit and agree to amount on reconciliation. H O ouch deposits in transit on the reconciliation to bank deposits early 'n the next period. ll |_L Determine and document the last check written during the year nder audit. Illiliiliiii |_L M Foot the outstanding checks listing and agree to amount on I'D O O D n .| E I: O U 'L U1 ouch outstanding checks on the reconciliation to checks cleared in he next period. |_n .h ace the outstanding checks that cleared on the cutoff bank statement to the client's list of outstanding checks. i? H erify cash on hand. |_L Oi 17 Review the bank confirmation for loans and collateral. D-3