We know that both internal and external users have not only short term success but long term success of company top of mind. One way that users work to determine short term and long term success is by use of the Balance Sheet. On the Balance Sheet a user may look at is Retained Earnings along with the portfolio of assets displayed and compare that to the liability side of the Balance Sheet. How can your role as an accountant ensure that the information presented do not include errors and how would you support your claims