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I have finished my testing of footings of the cash journals, said the assistant auditor to the senior auditor. Shall I state in the working

I have finished my testing of footings of the cash journals, said the assistant auditor to the senior auditor. Shall I state in the working papers the periods for which I verified footings, or should I just list the totals of the receipts and disbursements I have proved to be correct? Prepare an answer to the assistants question, stressing the reasoning involved.

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