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Bank and Cash Audit Procedures by Iftekhar Ifte is a document available to read on EtoBox.

What is Bank and Cash Audit Procedures about?

The document discusses audit procedures for cash, bank balances, and bank reports. It outlines risks related to cash such as fraud and inappropriate banking arrangements. The audit objectives are to ensure completeness, accuracy, existence, rights/obligations, occurrence, and proper presentation of cash and bank balances. Procedures include testing bank reconciliations, cash counts, and obtaining bank confirmations to verify balances, loans, interest rates, and other bank details.

Author

Iftekhar Ifte

Language

EN