a. Identify three different tests of details of transactions that can be performed in auditing cash balances.

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a. Identify three different tests of details of transactions that can be performed in auditing cash balances.

b. Which of these tests need not be performed when control risk pertaining to cash transactions and balances is low and the entity's bank accounts have been reconciled?

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Modern Auditing

ISBN: 9780471596875

6th Edition

Authors: William C. Boynton, Walter G. Kell

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