It is required to take Balance Confirmation from bank from client at the time of audit. If client not have the Balance confirmation from bank than Bank Statement is sufficient for evidence.
22 June 2016
you have to take bank balance certificate or take bank statement . its proof of the bank balance as on date. its better that you take 15 days extra a/c statement after when you required the bal. like on 31.3.16 the take 15.4.2016 statement and check the transaction . after 31.3.16
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