Cash reconciliations can be tested via __________.

select either ; disclosure, observation , counting ,physical inventory , reperformance

It is important to verify ______ of both cash receipts and cash disbursements.

select either ; deviation, disclosure, consideration, cutoff, existence, payment

Cash confirmations need to be mailed under the control of the __________.

select either; bank, client, auditor, president, AICPA

Auditors are often concerned with the _______of cash, as this is where most misstatements occur.

select either; overstatement, understatement, existence, disclosure, inventory

Cutoff bank statements include activity for the period _______the period being audited.

select either; afer, overlapping, before, exclusive of , disclosing