How do the entitys controls over cash receipts and disbursements affect the nature and extent of the

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How do the entity’s controls over cash receipts and disbursements affect the nature and extent of the auditor’s substantive tests of cash balances?

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Auditing and Assurance Services A Systematic Approach

ISBN: 978-1259162343

9th edition

Authors: William Messier, Steven Glover, Douglas Prawitt

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