Normally, the financial statement assentation about the valuation of cash is of minimum concern during...

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Accounting

Normally, the financial statement assentation about the valuation of cash is of minimum concern during the audit of cash. However, the auditor's concern about the valuation assertion will most likely increase when

A) The proof of cash cannot be reconciled

B) Both currency and negotiable securities are on hand

C) The client has foreign currency accounts

D) The client uses a demand deposit account

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