14-12 (OBJECTIVE 14-5) List the transaction-related audit objectives for the verification of cash receipts. For each objective, state one internal control that the client can use to reduce the likelihood of misstatements. 14-13 (OBJECTIVE 14-5) List several audit procedures that the auditor can use to determine whether all cash received was recorded. 14-14 (OBJECTIVE 14-5) Explain what is meant by a proof of cash receipts and state its purpose