Professional Documents
Culture Documents
Auditing the
Financing/Investing
Process:
Cash and
Investments
Types of
Bank
Accounts
General Imprest
Branch
Cash Cash
Accounts
Account Accounts
Completion of
Bank
Reconciliation
comparisons with
comparisons with
prior years’ cash
budgeted amounts.
balances.
Cut-off Bank
Statement
Date of Last 7 to 10
Bank Days
Reconciliation
Proof of Cash
Usually not
material.
Potential for
defalcation.
Seldom perform
substantive
tests.
Document
controls.
Completeness
Accuracy
and
Classification