I will give it a shot. I am going to assume we are talking about a bank only not a holding company. Obtain and read the board minutes for the audit period to determine if the board passed any resolutions regarding issuance of additonal stock or repurchased stock. Perform a rollforward of all capital accounts for any activity in the respective accounts for the audit period. This will help in determining if there were any stock transactions during the audit period. Determine if there was any ownership changes during the year (stock transfer among owners). Determine is any new stock certificates were issues during the audit period and determine if any stock certificates were cancelled during the year. If any new stock was issued during the audit period determine if the accounting entries were properly made. If dividends were declared by the board during the audit period determine is the dividend was properly calculated and review the payment process. The only account I would not perform test work on is the Unrealized Gain or Loss on the Available for Sale Securities. I perform this test work during our Investment Audit. If you have a question send me a PM.