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Bank advice

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(Querist)
23 April 2015 which point should be considered by the auditor while doing audit of bank transaction in bank book of any company/firm/enterprise with bank advice?
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CA AnKiT BoHrA (AB)

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CA AnKiT BoHrA (AB) (Expert)
23 April 2015 verify all payments and receipts.. confirms all charges debited with bank... reconcile closing balances...

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