Understand the relationship of the various business processes to cash. |
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Know the different types of bank accounts. |
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Identify tests of details of transactions used to audit cash. |
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Identify tests of details of account balances used to audit cash. |
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Know how to audit a bank reconciliation. |
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Understand fraud-related audit procedures for cash. |
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Understand why clients invest in securities of other entities. |
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Identify key controls for investments. |
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Know the appropriate segregation of duties for investments. |
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Identify tests of details of account balances used to audit investments. |