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This document presents the working paper for the general audit of Constructora Saint Tropez SAS. The objective is to verify the procedure stipulated for the cash flow. The steps to be followed for the proper management of cash flow are described, including the verification of banks, the recording of returned and issued checks, and the handling of petty cash expenses. Two methods for determining operating cash flows are also mentioned, as well as the importance of the cash flow statement for assessing the si

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