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1. Foreign Currency Procedures: Include when entity has significant foreign currency cash transactions or balances

2. Digital Payment Systems: Include when entity uses significant digital payment platforms or cryptocurrency

3. Branch/Subsidiary Cash Procedures: Include for entities with multiple locations or subsidiaries

4. Restricted Cash Considerations: Include when entity has significant restricted cash balances

5. Special Purpose Vehicles: Include when entity uses SPVs or special purpose accounts

6. Government Grants and Funding: Include for entities receiving government funding requiring special cash handling procedures

1. Schedule A - Cash Components Matrix: Detailed listing of all cash components and relevant assertions

2. Schedule B - Testing Procedures Checklist: Comprehensive checklist of all required testing procedures

3. Schedule C - Documentation Templates: Standard templates for documenting test results and conclusions

4. Schedule D - Risk Assessment Matrix: Template for documenting risk assessment results

5. Appendix 1 - Bank Confirmation Templates: Standard formats for bank confirmation requests

6. Appendix 2 - Sampling Methodology: Detailed guidance on sampling approaches for different tests

7. Appendix 3 - Control Testing Templates: Templates for documenting internal control testing

8. Appendix 4 - Regulatory Requirements: Summary of relevant UAE regulatory requirements affecting cash audit