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Which represents the correct beginning testing maneuver for the Spurling test?
Bank Reconciliation
The process of matching and comparing figures from accounting records against those shown on a bank statement to ensure consistency.
Depositor's Balance
The current amount of money held in a depositor's account at a financial institution, reflecting all transactions.
Suspected of Fraud
Being under suspicion for intentional deception to secure unfair or unlawful gain.
NSF
An abbreviation for "Non-Sufficient Funds," indicating that a bank account does not have enough money to cover a check or withdrawal.
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