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Identify the major types of cash and financial instruments accounts maintained by business entities.

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AUDIT OF CASH AND FINANCIAL INSTRUMENTS

Identify the major types of cash and financial instruments accounts maintained by
business entities.
Show the relationship of cash in the bank to the various transaction cycles.
Design and perform audit tests of the general cash account.
Recognize when to extend audit tests of the general cash account to test further for material fraud.
Design and perform audit tests of financial instruments accounts

 

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