We obtained general ledger of bank account and examined that the ending balance was also tied to the reconciliation as well. We noted no exception from performing.
We examined the reconciliation items and noted that there were long outstanding items so we then inquired with K.Prapan who performed reviewing control as to ensure that he did aware them when performing the review procedure. In addition, we also selected them to review the reasonableness and noted that bank reconciliations are monthly prepared and reviewed.