How does imprest account help to improve control over cash, Auditing

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How does imprest account help to improve control over cash

Response to the following questions:

1. How does an entity's controls over cash receipts and disbursements affect the nature and extent of the auditor's substantive tests of cash balances?

2. Briefly describe each type of bank account. How does an imprest account help to improve control over cash?

If possible, please give examples to better understand your answers.

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Auditing: How does imprest account help to improve control over cash

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