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This document contains notes from a college lesson on auditing cash and cash equivalents. It discusses key assertions when auditing cash like completeness, valuation, and existence. It defines the composition of cash and cash equivalents, and the initial and subsequent valuation of these items. It provides necessary disclosures and other points to remember regarding cash, such as the treatment of overdrafts, post-dated checks, and restricted cash balances. The document also covers cash shortages or overages

Author

Mariz Julian Pang-ao

Language

EN