In field 17 of Figure 9.1, ADS include a record of who approved the journal entry. Why do you think the external auditor might be interested in this field? Why do you think the auditor might also be interested in who modified a journal entry (field 19 of Figure 9.1) and on what date (field 20 of Figure 9.1).

FIGURE 9.1: Standards for the General Ledger under Audit Data Standards¹⁸

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Data Type Length Description Field # Field Name Journal_ID 100 Identifier that is unique for each journal entry. May require concatenation of multiple fields. Identifier that is unique for each line within a journal entry. Description of the entire journal entry as TEXT Journal_ID_Line_Number TEXT 100 TEXT JE Header_Description 256 described by the journal entry header. Description of the individual line within the journal entry. JE Line_Description TEXT 256 2. 3.