Rizwan & Co.

Reviewed by Reviewed by Schedule

Chartered Accountants

CLIENT : Technimen Agha (Private) Limited Date Date

ACCOUNTING PERIOD : June 30, 2019
AUDIT PROGRAMME OF : BANK RECONCILIATION

ASSERTION TEST TEST DESCRIPTION SAMPLE SCHEDULE STAFF

NO. SIZE SELECTION INITIALS GRADE
METHOD
C E A V
1. Obtain a bank statement in respect of each
account operated during the year.

2. Agree bank statement with bank reconciliation

and ensure that all outstanding has been noted.

3. Check banks are reconciled on periodical

(say monthly / quarterly basis).

4. Obtain a schedule of all bank accounts operated

during the year showing closing balance, cast the
schedule and trace into general ledger account.

5. Trace bank statement into ledger account of

relevant bank.

6. Check all financial charges are accounted for.

7. Check casting of general ledger account.

8. Check outstanding cheques are presented

after the balance sheet date. Note the date of
presentation on reconciliation.

9. Check uncleared deposits are cleared after the

balance sheet date. Note the date of clearance
on reconciliation.

10. Check any unpresented cheques not presented

as at the audit date becomes time barred.

11. Investigate other reconciling items and consider

their genuineness.
 Rizwan & Co. Reviewed by Reviewed by Schedule
Chartered Accountants

CLIENT : Technimen Agha (Private) Limited Date Date

ACCOUNTING PERIOD : June 30, 2019
AUDIT PROGRAMME OF : BANK RECONCILIATION

12. Establish whether there have been material

receipts / payments near the balance sheet date
that distorts the company's liquidity / borrow-
ing position.

13. Prepare lead schedules for overdraft accounts

seperate from cash at bank.

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