Question: You are auditing a client with a fiscal year end of September 30, 2018. You tested cash of that client in August of 2018, so
You are auditing a client with a fiscal year end of September 30, 2018. You tested cash of that client in August of 2018, so before the year end. The substantive procedures you are going to perform to ensure that the cash balance is not materially misstated as of September 30, 2018, are called:
a. Carryover
b. Rollforward
c. Extension
d. Finalizing
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