Audit ( bank audit)

An account which is generally irregular, where a solitary or a few credits are recorded before the balance sheet date, should be carefully checked.
Where the account indicates inherent weakness on the basis of the data available, the account should be deemed as a NPA. In other genuine cases, the auditors must obtain satisfactory evidence about the manner of regularisation of the account to eliminate doubts on their performing status.
We have to check that some account was liable to be classified as NPA, but regularised near balance sheet by way of payment, we have to insurer that this credit not from taking other loan ect.

Agree with @ Mr.sagar Patel