Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 280

Reconciliations are a common control procedure; examples are bank reconciliations or the reconciliation of the general ledger account total to a subsidiary ledger. In some instances, a well- designed reconciliation can provide an effective control over most of a processing stream. Testing the effectiveness of a reconciliation is similar to tests of transactions.

 Review documentation that the test was performed on a timely basis throughout the period.

 Reperform the test to determine that all reconciling items were identified properly.

 Investigate the resolution of significant reconciling items.