Question: Billy the auditor discussed the internal control procedures over cash with the audit client's Treasury Manager. He watched a Treasury Clerk prepare a bank reconciliation
Billy the auditor discussed the internal control procedures over cash with the audit client's Treasury Manager. He watched a Treasury Clerk prepare a bank reconciliation on a spreadsheet. The Treasury Manager gave Billy a booklet on cash management procedures and Billy read that. What type of audit evidence is not present here?
Group of answer choices
reperformance
inquiries of client
observation
inspection of documents and records
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