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sunnisam sunnisam
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When performing a proof of cash receipts, the auditor will test if the total cash receipts recorded in the cash receipts journal for a given period agree with the actual deposits made to the respective bank account for the same period. A difference found during this test generally signals to the auditor a potential weakness in internal controls.

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Textbook 

Auditing and Assurance Services


Edition: 17th
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IgnesiasIgnesias
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