Cash and stock verifiction

This query is : Resolved 

30 December 2015 How the auditor will certify the cash and the stock in the Balance sheet as on 31st March,because his appointment normally took place after the balance sheet date.

Please state the audit procedures in this regards

30 December 2015 Dear
Verify the cash and stock on the date other than the balance sheet date and then adjust the entries which took place between the date of balance sheet and verification date you will reach the amount on balnce sheet date.



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