Test bank auditing and assurance principles by arens, elder beasley chapter 23

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... controls and substantive test of transactions b a substantive test of transactions Arens /Elder/ Beasley c d a substantive test of transactions and test of details of balances a test of details of balances... been agreed upon by the: a SEC and FASB b AICPA and the SEC c SEC and the American Bankers’ Association d AICPA and the American Bankers’ Association 48 medium a Listing all bank transfers made... what is meant by a cutoff bank statement, and discuss the purpose of the cutoff bank statement in the audit of cash Answer: A cutoff bank statement is a partial-period bank statement and the related
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