When counting cash on hand, the auditor should ______?

جب نقد رقم گنتے ہو تو ، آڈیٹر کو ______ چاہئے؟

Temporary advances to employees are counted to calculate balance of cash in hand

Ensure presence of somebody from management

Obtain a receipt from custodian as to its return

None of these

The auditor should ensure the presence of management to maintain accountability and prevent fraud.

This ensures transparency and avoids disputes regarding the actual cash counted.