The various methods of substantive tests for cash balances are-
1.Bank Reconciliation Statement: As the name suggests, it reconciles the year-end General Ledger Cash account balance to year-end bank statement balance. The Bank statement balance is adjusted for items appearing/ missing in Cash book, and vice versa.So ultimately Adjusted Book balance should be equal to adjusted Cash balance.
2. Bank cut off statement: :It's the regular bank statement for the first few days after year-end, so that amount of deposits in transit and outstanding checks stated on the bank reconciliation can be verified.
3. Bank confirmation : It's a standard Confirmation Form sent by the auditor to each bank with whom the client has done business during the year. The bank has to fill in the information on client's account. The format of the form is on page 18/ A-4 of Becker 2009 material.