Question: An auditor's client has a decentralized organization, with each division of the company having its own cash accounts. The auditor is concerned that the Cash

An auditor's client has a decentralized organization, with each division of the company having its own cash accounts. The auditor is concerned that the Cash balance on the client's balance sheet does not include all of the cash accounts of the organization.
What is the primary assertion that the auditor is concerned about?

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