A well$-$designed substantive portion of an audit includes all necessary assertions. When designing procedures, auditors must be mindful that they have included all objectives in their substantive procedures. $1.$Verify the client's cutoff of cash transactionsas $2.$Count cash on hand $3.$Confirm cash balances with financial institutions $4.$Investigate payments to related parties $5.$Obtain analyses of cash balances and reconcile them to the general ledger $6.$Analyze bank transfers occurring at year$-$endMatch each substantive procedure relative to cash listed with its corresponding audit objective or assertion.Existence and accuracy Existence, occurrence, accuracy, cutoff and right Cutoff, existence, occurrence $,$rights and completeness Presentation and disclosure