In this module, you have learned that financial statements can be automatically generated or prepared in a computerized accounting system. This method of preparation is sure to reduce certain errors or misstatements that might otherwise occur in a manual system such as mathematical errors, posting errors, and transposition errors. However, just because the statements are automatically prepared by the system does not mean they are free from error. Explain how errors could still exist in the statements and what type of financial statement reviews might take place to ensure they are detected and corrected.

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