CPA Thailand — Paper: Auditing 1

Practice session

An auditor is auditing the year-end cash balance of a client at 31 December 2025: - Balance per bank statement: THB 1,250,000 - Deposits in transit: THB 180,000 - Outstanding checks: THB 230,000 - Unadjusted cash balance per general ledger: THB 1,165,000 - Unrecorded bank service charges: THB 5,000 - Unrecorded interest credit received from bank: THB 40,000 What is the correct adjusted cash balance that must appear on the balance sheet at 31 December 2025?

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