Cash is the lifeblood of any organization, and is often one of the first accounts new audit staff encounter. This course provides a practical, hands-on approach to auditing cash, covering key audit assertions, common risks, and potential threats to the cash balance. Participants will explore essential substantive audit procedures, gaining the skills needed to effectively audit cash. Through interactive exercises, we will walk through a bank confirmation process and perform a step-by-step audit of a bank reconciliation, ensuring attendees leave with the confidence to tackle auditing cash in real-world engagements. Agenda includes Assertions, Risks & Threats to Cash, Substantive Procedures