Question: which procedure to test journal entries involves performing a walkthrough of each of the sub-processes of the period-end financial reporting process? 1. identify high-risk journal

which procedure to test journal entries involves performing a walkthrough of each of the sub-processes of the period-end financial reporting process?

1. identify high-risk journal entry criteria

2. select and test journal entries

3. test post-closing journal entries.

4. obtain an understanding of the entity journal entry process

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