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Hi there!
Haven’t found anything re Cash flow audit procedures on the Internet. Kaplan doesn’t provide a guide as well. There is nothing special coming into my mind besides:1. Check classification (oper/fin/invest) for correctness
2. Compare BS vs P&L vs CF.
3. Recalculate/trace sampled/complex transactions in CF.Thanks in advance
BR
MykolaHi Mykola,
Do you mean the cash flow forecast procedures?
I think cash flow is not the specific items, and no recent past papers in relation to cash flow audit Procedures.
in exam, I think past papers may require Candidate to perform procedures for cash flow forecast. You can refer mar 2020 Q3 Prospective financial information.
Regards,
Cherry
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