Harbor & Blake LLP · Confidential
CA-1 Cash — bank reconciliation
Workpaper excerpt · Summit Ridge sampleIllustrative print-style excerpt of documentation layout in GAASFlow. Fictional sample data for product evaluation — not a live file and not an audit opinion.
Objective
Obtain assurance that cash balances are fairly stated and properly classified at period end (existence, completeness, rights, valuation, presentation).
Testing summary
Amounts are presented in whole U.S. dollars.
| Item | Amount | Support |
|---|---|---|
| Bank statement / confirmation balance | $1,244,942 | CA-2 |
| Add: deposits in transit | $42,100 | CA-1 detail |
| Subtract: outstanding checks | $(38,650) | CA-1 detail |
| Adjusted bank balance | $1,248,392 | CA-1 |
| Adjusted book / general ledger balance | $1,248,392 | TB / lead |
| Difference | $0 | CA-1 |
Procedures performed
| # | Procedure | Result |
|---|---|---|
| 1 | Obtain bank reconciliation and agree to GL | Agreed |
| 2 | Test reconciling items to subsequent clearance / support | Cleared |
| 3 | Confirm year-end cash with financial institution | Received |
| 4 | Review outstanding checks for cut-off / stale items | No exceptions |
Conclusion
Based on procedures performed for CA-1 on Summit Ridge Manufacturing LLC for the period ended December 31, 2025, cash appears free of material misstatement for the assertions addressed. Reconciliations agree; bank confirmation received without exception.
Electronically signed — Preparer
Sam Rivera
Mar 12, 2026 2:14 PM
Electronically signed — Reviewer
Jordan Lee
Mar 13, 2026 10:02 AM