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Cash as a percentage of total assets increased from 12.4% in 2018 to 18.3% in 2019. What effect might this increase have on the audit

Cash as a percentage of total assets increased from 12.4% in 2018 to 18.3% in 2019. What effect might this increase have on the audit plan? Refer to at least one management assertion the auditor needs to consider related to the cash balance

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