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Auditing cash balances, the existence of a client's cash balance is pretty easy to confirm. However, the controls related to the reported cash balance are

Auditing cash balances, the existence of a client's cash balance is pretty easy to confirm. However, the controls related to the reported cash balance are key to testing cash.

What are the key management objectives when developing controls related to cash?

How will auditors meet their cash-related objectives once their testing begins?

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