Log-in to bookmark & organize content - it's free! Author Stephenie Ambrose Tubbs talked about how Lewis and Clark wrote and preserved their journal entries which were required as part of their ...

Business managers and accountants commonly use double entry bookkeeping to record business transactions and compose financial statements. Journal entries are initial records of the day-to-day ...

Auditors know that journal-entry testing is one of many procedures they can use in addressing client data completeness and, hence, audit risk (see AU-C Section 240, Consideration of Fraud in a ...

A business may have system-generated and manually entered journal entries for accounting. Some entries, such as accounts payable or payrolls, are automatically recorded in the computer system when a ...

Auditors can use Benford’s Law to identify general ledger irregularities — both those that can indicate fraud and those that do not. In this article, I introduce audit data analytics techniques that ...