bank reconciliation

Preparing monthly bank reconciliations is a control activity - like extracting a monthly trial balance and making sure it balances. (Then management checking that these monthly procedures have been carried out is an example of a monitoring control.) The procedure is the same whenever it is carried out. The auditor is auditing financial statements at a reporting date (the accounting "year end"). So although the auditor may reperform bank reconciliations during the year (a test of control), the auditor will always perform a bank reconciliation as at the year end to obtain evidence of the cash at balance at that date (substantive procedure).

ouh i see! thank you !

You're welcome!