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An Analytical Procedure Related to the Substantive Testing of Cash

Question 32

Multiple Choice

An analytical procedure related to the substantive testing of cash balances would be to _______.


A) calculate cash as a percent of total assets and compare with auditor expectations
B) calculate cash as a percent of total assets and compare with internal auditor expectations
C) send notes payable confirmations to creditors
D) send confirmations to the client firm's stockholders

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