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The process of performing an external audit needs to include
Journal
The initial record in which the effects of a transaction are recorded.
Company's Records
Official documents and files that include a business's operational, financial, and transactional data.
Canceled Check
A check that has been paid or cleared by the bank it was drawn on and thus is marked as "canceled," making it no longer negotiable.
Journal
A record where all financial transactions are initially entered, which may later be posted to a ledger.
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