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    Auditing and Assurance Services Study Set 2
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    Exam 23: Audit of Cash and Financial Instruments
  5. Question
    To Test the Client's List of Outstanding Checks on the Bank
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To Test the Client's List of Outstanding Checks on the Bank

Question 97

Question 97

True/False

To test the client's list of outstanding checks on the bank reconciliation for completeness, the auditor should trace from the list to the checks included with the cutoff bank statement.

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