The cash account is significant to the auditor for which of the following reasons?

The cash account is significant to the auditor for which of the following reasons? 






A. The cash account is the culmination of a large volume of transactions.
B. The cash account is not as susceptible to fraud as most other accounts.
C. Cash is the only account that provides opportunity for fraud.
D. Automated systems do not possess the capability to maintain strong internal controls over cash.







Answer: A


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