Initial Substantive Procedurfor Cash Balance Assertions May Include All of the Following

question 21

Multiple Choice

Initial substantive procedurfor cash balance assertions may include all of the following except:

• A) trace opening balances for cash on hand and in bank to the previous year's working papers.
• B) review activity in general ledger accounts for cash and investigate entries that appear unusual in amount or source.
• C) obtain entity-prepared summaries of cash on hand and in bank, verify mathematical accuracy and determine agreement with general ledger.
• D) all of the above are initial substantive procedures for cash balance assertions.

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Definitions:

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The number of mortalities directly attributed to various forms of cancer within a specified population and time period.

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The statistical measure of the number of deaths per unit of population, typically expressed per 1,000 or 100,000 individuals per year.