{"id":328,"date":"2016-06-07T13:09:00","date_gmt":"2016-06-07T13:09:00","guid":{"rendered":"http:\/\/obscure-representative.flywheelsites.com\/?p=328"},"modified":"2019-11-27T20:48:42","modified_gmt":"2019-11-27T20:48:42","slug":"journal-entry-testing-made-simple","status":"publish","type":"post","link":"https:\/\/www.audimation.com\/journal-entry-testing-made-simple\/","title":{"rendered":"Journal Entry Testing Made Simple"},"content":{"rendered":"
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The Center for Audit Quality (CAQ), affiliated with the American Institute of Certified Public Accountants, issued an informative publication titled, “Practice Aid for Testing Journal Entries and Other Adjustments Pursuant to AU Section 316.” Prepared by representatives from the member firms of the CAQ, the practice aid is part of an overall effort to help audit firms and internal audit departments of public companies develop more effective methods of fraud prevention and detection.<\/p>\n