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Match each substantive procedure relative to cash listed with its corresponding audit objective or Confirm cash balances with financial institutions Count cash on hand Investigate
Match each substantive procedure relative to cash listed with its corresponding audit objective or
Confirm cash
balances with
financial institutions
Count cash on
hand
Investigate
payments to
related parties
Analyze bank
transfers occurring
at yearend
Obtain analyses of cash
balances and reconcile
them to the general
ledger
Verify the client's
cutoff of cash
transactions
assertion.
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