Final answer:
This auditing procedure is aimed at the verification of the accuracy and completeness of general ledger balances, ensuring their alignment with the reconciled bank balance.
Step-by-step explanation:
The procedure in auditing where an auditor traces the book balance on the reconciliation to the general ledger is aimed at satisfying the audit objective of verification. This task seeks to confirm the accuracy and completeness of the amounts reflected in the general ledger, ensuring they are consistent with the reconciled bank balance. This process is an essential part of the auditor's assessment of the internal controls and financial record-keeping of an organization, where the integrity of the book balance and its correspondence with the general ledger is of paramount importance.