I'm at audit of petrol pump. In stock monthly register, the accountant mistakenly wrote the closing stock less by 8 litres. which carried over for next 5 months with 8 liters less.. how to correct this? testing cannot be changed as it affects sales figures.
Summary: Do not edit past records. Instead, document the 40-liter cumulative error as a reconciliation adjustment in the current month's register and attach a signed memo explaining the clerical oversight to provide a clear audit trail.