Question: An auditor ordinarily uses a working trial balance resembling the financial statements without footnotes, but containing columns for a. Cash flow increases and decreases. b.

An auditor ordinarily uses a working trial balance resembling the financial statements without footnotes, but containing columns for

a. Cash flow increases and decreases.

b. Audit objectives and assertions.

c. Reclassifications and adjustments.

d. Reconciliations and tick marks.

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