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marcsleiman marcsleiman
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The audit procedure which requires the auditor to record the last check number used on the last day of the year and subsequently trace to the outstanding checks and the cash disbursements records is performed to satisfy the audit objective of

▸ detail tie-in.

▸ existence.

▸ completeness.

▸ cutoff.
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Auditing and Assurance Services

Auditing and Assurance Services


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isaw09isaw09
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