Although the Auditor Adopts a Predominantly Substantive Approach to the Audit

question 48

Essay

Although the auditor adopts a predominantly substantive approach to the audit of cash balances, an understanding of procedurfor maintaining accountability over cash is necessary for the design of substantive tests of details. Name and describe the two main procedurfor internal control of cash.

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Definitions:

Cervical Cap

A small, cup-shaped contraceptive device made of silicone or latex that fits over the cervix to prevent pregnancy by blocking sperm from entering the uterus.

Douche

A method of washing or cleaning out a body cavity, vaginal canal, or another bodily part with a stream of fluid.

Spermicide

A contraceptive substance that destroys sperm, inserted vaginally prior to intercourse to prevent pregnancy.

Birth Control

Techniques or instruments implemented to avoid conception for the purpose of regulating family size.