


Journal Entry TestingDie IT hat die rechnungslegungsrelevanten Haupt und Vorsysteme in einer rasanten Geschwindigkeit durchdrungen. Dies hat zu immer mehr Einzeldatenstzen gefhrt. Aufgrund dieser Vielzahl der vorhandenen Buchungsdaten gestaltet es sich in der Praxis immer schwieriger, der Prfung eine fundierte Risikoanalyse zu Grunde zu legen und einzelne kritische Sachverhalte zu identifizieren. Anhand von Journal Entry Tests (JETs) werden die Transaktionsdaten und die
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Exchange/Return Notes
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- Final sale items are not eligible for returns or exchanges.
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Reviewed in the United States on February 5, 2024
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