In this case study you will perform the standard audit procedures to audit the cash accounts of your client Flippin' Birds Co$.$ You will examine the key documentary evidence to test the key managements assertions for cash $($Existence$,$ Completeness, Accuracy, Disclosure$)$ such as inspecting bank confirmations, bank reconciliations, bank statements, cash disbursements journals, and cash receitps journals. The client has $3$ cash accounts: the General Operating Cash Account, the Payroll Cash Account, and the Savings Account. Your responsibility will be to perform audit procedures on all three accounts and form a conclusion on whether you believe the cash amounts recorded by the client are materially correct. If they are not materially correct, you must recommend a course of action to remediate the problem. Michael J$.$ Fox, your co$-$worker and audit senior$/$in$-$charge on this job has already completed a couple of the audit steps as noted by his initials $($MJF$)$ in the Audit Program Steps $($APS$).$ The remaining steps are your responsibility to complete.