Does anyone here know how to confirm the bank overdraft balance using substantive procedures at the assertion level.
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AASubstantive procedures to confirm the bank overdraft balance
6y ago#1All substantive procedures are "at the assertion level". See page 97 of the notes for examples:
- Obtain bank certificate ...
- Reperform the bank reconciliation ...
- Agree reconciling items ... (split into two separate point)
etc
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