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Of all the errors that a trial balance would not reveal, what is the most difficult to detect?

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Question ajoutée par OSCAR ESTIOCO , Chief Accountant , Modern Construction Contractor Co. Ltd.
Date de publication: 2016/03/22
Tauqir Ahmed
par Tauqir Ahmed , Senior Accounts , HTBM Middle East Solar Power Solutins LLC

Error of Principal

Error of Omission

Compensating error

Syed Kamal Mujtaba
par Syed Kamal Mujtaba , Auditor , Mashal Al Zarooni & Co. CA

Following Errors are difficult to trace in Trial Balance

1) Error of Commission

2) Error of Principle

3) Error of Original Entry

4) Reversal of Entries 

5) Omission of Entries

6) Compensating error

 

Compensating errors are difficult to detect.

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