We probably are the hen's teeth of the industry...........but we either have a good indication that the bank account reflects the books/information provided, we get a statement from the client that such has been done "to the client's satisfaction"........or we do a "four column bank reconciliation" for the year.

Takes 2-3 hours to do one if relatively small organization as to number of transactions........but such "proof of cash" pushes out large discrepancies between books and bank.........and those are the oops items which cause problem in an audit.

If I am not comfortable with the client's info..........they are so informed...........and I will not stretch in the questionable items areas if I feel I am not standing on real solid ground.  Not worth it, and not worth the preparer's penalties that can be levied today.