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CHAPTER 18 AUDITING INVESTMENTS AND CASH BALANCES Spring 2007 - page 24 / 26

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Tests of Details of Transactions

1. Performing cash cut-off tests

2. Tracing bank transfers

Test of Details of Balances

1. counting cash on hand,

2. confirming bank deposit and loan balances,

3. confirming other arrangements with banks,

4. scanning, reviewing, or preparing bank reconciliations, and

5. obtaining and using bank cutoff statements.

Cash Balances: Standard Substantive Tests

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