Types of audit Tests Used for General Cash in the Bank FIRGURE 22-5 Cash in bank Beginning balance Cash receipts Cash disbursements Audited b Audited by TOC-T, STOT, and AP/TOC-T, STOT, and AP Ending balance Audited by TOC-B, AP and TDB Tests of controls Tests of controls over bank Substantive tests Analytical Tests of Sufficient In transaction reconciliation of transactions*+ procedures + details of competent balances evidence (TOC-T) process STOT) (AP) (TOC-B) (TDB) per GAAs *Tests of controls in transaction cycles, substantive tests of transactions, and analytical procedures are done for the four transaction cycles included in Figure 22-1. The primary tests of the ending cash balance are tests of details of balances @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. FIRGURE 22 - 5 Types of audit Tests Used for General Cash in the Bank