Christina Majaski writes and edits finance, credit cards, and travel content. She has 14+ years of experience with print and digital publications. Khadija Khartit is a strategy, investment, and ...

Rob Herbert does not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and has disclosed no relevant affiliations beyond their ...

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 ...