During the audit of cash,the focus of the audit is to

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The focus of the audit of cash is to verify the correctness and completeness of the bank reconciliation, which involves verifying the accuracy of the balance per the bank statement and the balance per the company's books. The bank reconciliation confirms the existence of cash and detects any discrepancies or errors in the cash account, such as outstanding checks, deposits in transit, bank errors, or unrecorded transactions. The audit may also include substantive tests of cash transactions, such as testing the accuracy and completeness of cash receipts and disbursements, or examining the supporting documents and authorization for cash transactions. However, the option C is the most specific and relevant to the audit of cash. The other options are either unrelated (A, B) or too general (D).

During the Audit of Cash,the Focus of the Audit Is