Rajiv Khan, CPA, is using audit data analytics to assist with the testing of journal entries. He has obtained a general ledger data extract directly from the financial accounting system to work with. Rajiv is trying to identify unusual journal entries recorded during $2023$ and would like your opinion on his test approach. His approach so far includes analyzing the general ledger for the following items:

$-$ Journal entries posted close to the end of the year

$-$ Journal entries that contain words that indicate an adjustment was made, such as "error," "reverse," and "adjust"

$-$ Journal entries posted by unauthorized users

Required

a$.$ Provide five additional items that Raiiv should look for with respect to journal entries. For each item, state why there would be value in identifying such an item.

b$.$ Explain to Rajiv why it would be appropriate to obtain the general ledger transactions up to the date of the audit report as well. Your explanation should include how the data would be used and the assertion it would support.

c$.$ What should be documented to meet documentation requirements?