1. Foreign Currency Considerations: Required when entity holds significant cash balances in foreign currencies

2. Restricted Cash Analysis: Needed when entity has restricted cash or special purpose accounts

3. Digital Payment Systems: Required when entity uses significant electronic payment systems or cryptocurrency

4. Branch Operations: Necessary for entities with multiple locations and separate cash management systems

5. Special Purpose Vehicles: Required when cash is held in special purpose vehicles or trusts

6. Regulatory Compliance: Needed for entities subject to specific regulatory cash requirements

1. Schedule A - Bank Reconciliations: Detailed bank reconciliation statements for all accounts

2. Schedule B - Cash Count Sheets: Documentation of physical cash counts performed

3. Schedule C - Bank Confirmations: Copies of third-party bank confirmations received

4. Schedule D - Cash Flow Testing: Analysis of major cash movements and unusual transactions

5. Schedule E - Control Testing Worksheets: Detailed worksheets documenting control tests performed

6. Appendix 1 - Banking Relationships: List of all bank accounts and authorized signatories

7. Appendix 2 - Cash Policies: Entity's relevant cash management policies and procedures

8. Appendix 3 - Sample Selection: Documentation of sampling methodology and selected items

9. Appendix 4 - Exception Reports: Details of any exceptions or anomalies identified