Substantive procedures (cash at bank)

Sir these are the procedures I will perform on the year end bank reconciliation. Kindly confirm if this is the way to structure my answer in exam. I will reperform the bank reconciliation to ensure it is arithmetically correct. I will agree the balance as per bank statement reflecting on the recon to the actual bank statement and the bank confirmation letter to ensure completeness of balance. I will agree the balance reflecting on the cash book to the balance on the GL to confirm completeness. For outstanding lodgements as at yr end, I will trace these to the pre year end cash book and paying in slips to ensure these were actually made prior to year end. I will then trace these to post yr end bank statement to ensure they are subsequently cleared. For unpresented cheques as at yr end, I will trace these to pre yr end cash book and cheque dispatch book to ensure they were actually posted and dispatched prior to year end. I will then inspect post yr end bank statement to see if these were cleared and obtain explanation for long outstanding cheques.