Adjusting entries have been utilized to improperly manage earnings.

Required
a. Identify two types of "routine" adjusting entries and two types of non-routine adjusting entries that might be made either monthly or quarterly.
b. Explain the types of controls that might be expected to be associated with routine adjusting entries. Illustrate with the types of entries you have identified in (a).
c. For the adjusting entries, identify how the auditor would gather evidence on the one or two most important controls built into the process.
d. Assume the non-routine adjusting entries can be material for the company. Identify two or three important controls that you would recommend be implemented for the non-routine adjusting entries.