auditing procedure for cash book debit side
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https://cleartax.in/s/bank-audit-check-list-procedure-concurrent-audit
Bank Audit Check List & Procedure (Concurrent Audit) - ClearTax
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In vouching the cash sales, cash register should be fully checked with carbon copies of cash memos. Then, the auditor should verify the daily deposits of cash received in the bank. Dates of cash memos and date on which the receipts are recorded in cash book must be same.
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