Читать книгу See-Through Modelling - Dominic Robertson - Страница 71

Adding the step results to the financial statements is a big test in itself. If this fails then the modeller needs to perform other tests to find out where the error is. An example is the large number test.

Once the results have been painted into the financial statements the modeller expects to see a balanced set of statements. If this is not the case then some part of the double-entry has not been carried out or is not working correctly. By increasing the inputs of the painted results to very large numbers the modeller can better see where the double-entry has failed on the financial statements and then track and repair the error.