[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29317":3,"doc-seo-29317":26},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":23,"seo_title":13,"seo_description":14,"update_tm":24,"read_time":25},29317,1099514068035,"Ezra","https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",8,"Research & Report","F8 26 Loans Bank and Cash","The document provides ACCA F8 (Audit and Assurance) Session 26 guidance focused on auditing loan balances, bank balances, and cash. It outlines key general risks affecting authorization, classification of demand loans, proper accrual of loan interest, and disclosure of pledged assets, as well as fraud risks involving cash, cheques, and window dressing. Audit considerations address completeness, valuation, rights/control, and existence for bank letters, direct confirmations, and cash counts. It then specifies transaction testing procedures for interest calculations, presentation and set-off requirements, cut-off around year end, accuracy to cash books and loan agreements, and identifies evidence sources such as documentation, third parties, and analytical procedures.","cbCaieNfOU2OqEaF","https://ap.wps.com/l/cbCaieNfOU2OqEaF","pdf",239620,1,12,"English","en","",1778282560,30,{"code":4,"msg":27,"data":28},"ok",{"site_id":29,"language":22,"slug":30,"title":13,"keywords":23,"description":14,"schema_data":31,"social_meta":65,"head_meta":67,"extra_data":69,"updated_unix":24},105,"f8-26-loans-bank-and-cash",{"@graph":32,"@context":64},[33,50],{"@type":34,"itemListElement":35},"BreadcrumbList",[36,40,44,47],{"item":37,"name":38,"@type":39,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":41,"name":42,"@type":39,"position":43},"https://docshare.wps.com/document/","Document",2,{"item":45,"name":12,"@type":39,"position":46},"https://docshare.wps.com/document/research-report/",3,{"item":48,"name":13,"@type":39,"position":49},"https://docshare.wps.com/document/f8-26-loans-bank-and-cash/29317",4,{"url":48,"name":13,"@type":51,"author":52,"headline":13,"publisher":54,"fileFormat":57,"description":14,"dateModified":58,"datePublished":58,"encodingFormat":57,"isAccessibleForFree":59,"interactionStatistic":60},"DigitalDocument",{"name":9,"@type":53},"Person",{"url":37,"name":55,"@type":56},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":61,"interactionType":62,"userInteractionCount":4},"InteractionCounter",{"@type":63},"ViewAction","https://schema.org",{"og:url":48,"og:type":66,"og:title":13,"og:site_name":55,"og:description":14},"article",{"robots":68,"canonical":48},"index,follow",{"doc_id":7,"site_id":29}]