Match the appropriate terms from the list provided to the definitions.

Definitions:

List of Terms:

Written confirmation of the balance at bank and other matters received directly by the auditor from the entity's bank.

A deliberate attempt to enhance some aspect of a company's apparent short$-$term solvency, such as by misstating the cut$-$off of cash receipts and payments.

Audit procedure of counting cash on hand and agreeing the balance with the accounting records.

Cash Count

Window Dressing

Lapping

Bank Confirmation

An irregularity concealing the misappropriation of cash by using subsequent cash receipts to conceal the original misappropriation.