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CH 23: AUDIT OF CASH AND FINANCIAL INSTRUMENT (Audit of Financial…
CH 23: AUDIT OF CASH AND FINANCIAL INSTRUMENT
Cash in the bank and transaction cycles
Audit of Financial instrument account
Assess CR (phase I)
Design and perform TOC, STOT (phase III)
Set performance materiality and assess IR (phase I)
Design and perform SAP (phase II)
Identify client business risks affecting financial instruments (phase I)
Design TDB of Financial instrument balances (phase III)
Fraud oriented procedutes
Tests of interbank transfers
Proof of cash
Extended tests of the bank reconciliation
Types of cash and financial instruments accounts
Branch bank account
Financial instrument
Cas equivalents
Impress petty cash fund
Imprest accounts
General cash account
Audit of the general cash account
Assess CR (phase I)
Design and perform TOC, STOT (phase II)
Set performance materiality and assess IR (phase I)
Design and perform SAP (phase III)
Identify client business risks affecting cash (phase I)
Design TDB (phase III)
Assessing cutoff bank activity after year-end
Test of the bank reconciliatuon
Receipt of bank confirmation