Who prepares the Bank reconciliation statement? 1. Creditors 2. Debtors 3. Auditor 4. Account holders

if Account holder have separate Accountant, then Accountant has to prepare, other cases Auditors has to prepare 

#4 Accountants do the reconciliation and Auditor gives assurance over it where as the creditor and debtors can only provide with their statement of accounts that is utilized where necessary by the accountants during reconciliation. 

see dear.

1 and2 are not applicable in your question

4 Account holders shall maintain bank reconciliation.

3 Auditor some time for clarification of issue to make bank reconciliation if necessary 

Accountant wil prepare the bank reconciliation by comparing his own  bank record with the bank statement issued by bank 

Preparing bank reconciliation statement is the responsibility of Account holder only

Account Holders are preparing Bank Reconciliation to match with their statement. 

Auditors who makes the bank reconciliation

Account Holders prepares the Bank Reconciliation of a Bank Account.

Option3  Auditor is the correct one. Thanks.