Definition of Rectification of Errors

Rectification of errors may be define as correction of errors which had been done in the books of accounts of company due to ignorance or not knowing the principles of accounting. Sometime, errors may be due to cheating by accountant or other employees. At that case rectification of errors is so difficult because cheaters try to best to hide the error. At that time, investigation should be done by independent auditor.

Related : How to Rectify the Errors

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