This module provides an introduction to the financial statement assertions relevant when auditing cash and the audit procedures commonly performed, including testing bank reconciliations. The module utilizes interactive class discussions to identify opportunities to improve testing procedures and documentation. Through an interactive case study, participants practice workpaper documentation and understanding information provided by the client. At various points throughout the case study, the instructor will play the role of the in-charge and the client, providing participants with the opportunity to practice asking questions and following up with supervisors and client contacts.