The key to the cut-off inspection of bank deposits is to determine the last check number issued by the enterprise in the audited year. The key to the cut-off inspection of bank deposits is to determine the last check number of each bank that the enterprise has issued, and to verify that all checks before this number have been issued. If there is no abnormality: Audit Note: According to the bank deposit cut-off test, there is no abnormality in the bank deposit account. If there is any abnormality: audit description: according to the bank deposit truncation test, it is found that the bank deposit balance is inconsistent with the bank statement balance.