From Verification of Balances report, the Auditor can drill down to the Daily Breakup for Cash Ledger to view the Negative Cash Balance during the audit year.
Go to Gateway of Tally > Audit & Compliance > Audit & Analysis > Verification of Balances
Bring cursor on the Transactions section on the right side and press Enter on Current Assets
Press Enter on the Cash-in-Hand from the Transactions section
Press Enter on the Cash Ledger
Press F6 or click on F6: Dly Brk-up
The Daily Breakup for Cash Ledger is displayed as shown:
The above report provides the day wise balance for the Cash Ledger.
Press Alt+X or click on X: Exceptions to view the report only for negative cash balance
The Auditor can press Enter to view the Ledger Vouchers report for each day for Cash Ledger.