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CPA_Romantic on "Officially Lost on Cash Section"

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So I'm going through the AUD lessons in CPAexcel and the cash section is just leaving me really confused. I mean, you have stuff like Confirm directly with bank, Inspect bank debit memorandum, Trace items on the cutoff statement to bank reconciliation, Confirm receipt of check with payee, Deficiency in design, etc. What is all this crap? / how do you understand this stuff?


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