Are you doing journal testing or sample testing. Dunno how to teach you how to do your job. You probably need to sanitize your listing first and understand what type of entries will go in there, then can start to whack them. Clients won't sanitize the GL listing right. They just key in, and the system might auto split it and have their own reconciliation but they wont be bother with every line items.

E.g. gst separately from it, or some auto entries relating to accrual of interest and subsequent reversal and recognition of expense