How to Audit Cash and Cash Equivalents? - Part I

Guide for auditing cash and cash equivalents in accordance with International Standards on Auditing...

IAS 07 Statement of Cash Flows - https://www.ifrs.org/issued-standards/list-of-standards/ias-7-statement-of-cash-flows.html/content/dam/ifrs/publications/html-standards/english/2021/issued/ias7/

IFRS supporting materials on IAS 07 - https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standards/ias-7/

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