Often the purchase and sale of investments are processed separately from other purchasand sales, especially for entitiholding substantial investment portfolios where specific control procedurover investments are likely implemented.
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Q4: In working with the bank reconciliation and
Q15: Investment transactions rarely present cut-off problems so
Q16: Entiticommonly invest in other entities, and these
Q17: The significance of cash to the entity's
Q17: Information concerning 'other arrangements' with banks is
Q18: In performing analytical procedurin the cash area,
Q19: In the auditing of cash and investments,
Q21: The control of all funds during the
Q23: The starting point for verifying cash balancis
Q24: Initial substantive procedurfor cash balance assertions may
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