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what audit procedures would you use to determine that the cash balances actually exist at the...

what audit procedures would you use to determine that the cash balances actually exist at the balance sheet date? Is a bank statement provided by the client sufficient audit evidence for this purpose?

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Auditor should check the balance of cash at the balance sheet with the bank confirmation copy. However in most of cases it will not be sufficient as there may be difference in bank balance as per balance sheet and as per bank pass book due to some unrecorded transactions that may happen which are to be entered in pass book like checks issued but not submitted by the creditor which will be recorded in cash book but not in pass book. Hence, reconcilation statements along with proper evidence must be verified.

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