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hello and welcome to the channel in todayamp;#39;s video iamp;#39;m going to be showing you another procedure we perform when auditing cash and that is called the test of outstanding checks okay so weamp;#39;re going to be looking at how we test outstanding checks when performing the audit of cash so letamp;#39;s get right into the video so in a previous video i already looked at different procedures for cash in one of the videos we talked about the use of bank confirmation that is one procedure when auditing cash so if youamp;#39;ve not watched that video please look at that and also in another video we looked at another procedure for cash and that was the use of bank reconciliation please if you havenamp;#39;t also watched the video take a look at the video and in todayamp;#39;s video weamp;#39;re going to be focusing on cash again but this time weamp;#39;ll be looking at outstanding checks okay like you always know this is our working paper we have our working paper in exce