Chapter 23 - Testing Cash Balance 42) You are a senior auditor and you are asked to audit the cash balance under U.S. auditing standards. You are asked to test cash. Please (1) describe what you would need from the client to perform testing of cash, (2) once you have what you need from the client, describe the audit procedure you would perform, be specific, and (3) describe anything else you believe would be helpful if any.