hat are the general steps performed by the auditors in the audit of cash. (S points) 2) In the audit of a client's financial statements, the auditors must be concemed with the possibility that client personnel might be engaged in kiting or lapping. (10 points) a. Define lapping and describe an audit procedure that might detect lapping. b. Define kiting and describe an audit procedure that might detect kiting. SSC Muzorewa Ph.D. Auditing; ACCT 423