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CHAPTER 18 AUDITING INVESTMENTS AND CASH BALANCES Spring 2007 - page 20 / 26

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Inherent Risk

High volume of transactions poses risk particularly for existence and completeness.

Nature of cash balances susceptible to theft

Risks pertaining to the rights and obligations, valuation or allocation, and presentation and disclosure minimal due to the absence of complexities involving rights, accounting measurements, estimates, and disclosures.

Analytical Procedures

Often can be less helpful except for comparisons of actual to budget

Cash Initial Procedures

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