Start with the evidence
Confirm the period, account, currency and source versions being compared. Check whether both totals include the same transactions before looking for an adjustment.
Work through the example
One working total is USD1,350 and the source shows USD1,320. The USD30 difference may point to a missing fee, duplicate or timing item, but none is established by the subtraction alone.
Make the next step clear
Trace the difference to evidence and document the approved resolution. If it remains unexplained, carry the question into the handoff with its amount and the checks already completed.
Keep the source context
Keep the review period, source set and unresolved questions explicit. A checklist records work performed; it does not by itself establish that financial statements are complete or compliant. Use the appropriate reviewer for decisions about accounting treatment.