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What is the meaning of “original year-end” bank statement

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › What is the meaning of “original year-end” bank statement

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 24, 2021 at 3:23 pm #621640
    anassada999
    Participant
    • Topics: 15
    • Replies: 11
    • ☆

    Agree the balance per the bank reconciliation to an original year-end bank
    statement and to the bank confirmation letter.

    Just to confirm is orginal year end current year

    or is it previous year

    and will i get full marks for the below that is omitting the word “original year end”

    Agree the balance per the bank reconciliation to bank
    statement and to the bank confirmation letter.

    or i have to write the full procedure which include the word “original year end”

    May 24, 2021 at 5:12 pm #621656
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8283
    • ☆☆☆☆☆

    For any audit, any balances must be examined at the reporting date – i.e. the y/e date for the reporting period – because these are the balances that will (subject to any final adjustments) be reported in the SoFP.

    I don’t think it’s necessary to say “original” bank statement – or original anything – it’s a principle of audit evidence that the auditor will examine original documents.

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