Cash examination of accounts that involves auditing, to which account you should examine? Is the ending balance after cash examination should be Zero?

I think cash examination should be zero but not in the accounts that involves auditing.

Agree with the dignified colleagues

agreed with all ..................................

Agree with Answers >>>>>>>>>>>>>>>>>>>>

Agreed with the answers Mr. Ayman Mohammed Atef

Examinations shall be thorough and complete in every case to the last detail. Mere count of cash and valid cash items without verifying the stock of issued and unissued accountable forms and various records of collections and disbursements, as well as the entries in the cashbook is not examination at all.