Julian Gomes is the auditor of Jahafra Hotel, a small independent hotel, which has a November 30 year end. In order to give written instructions to his staff regarding the verification of year-end cash on hand, Julian reviewed his working papers of last year and contacted the client to make sure there were no changes. From his review, he obtained the following information:

1. Cash on hand consisted of undeposited receipts, impress change funds, and impress petty cash funds.

2. The hotel had three point-of-sale cash terminals and eight cashiers. Each of the cashiers was responsible for an impress change fund of $500.

3. The following funds were also used:

(i) Auxiliary change funds of $1,000, controlled by the office manager

(ii) Three office petty cash funds of $50, each controlled by a different office staff member

(iii) Undeposited receipts, controlled by the assistant hotel manager 4. The hotel's policy was to deposit receipts daily and intact.

5. In order to avoid the hotel's busy times of day, the year- end cash count was made at about 6:00 A.M., December 1.

6. Internal control over cash was satisfactory.

Required Prepare an audit program regarding verification of year-end cash on hand for the assistant.