Documentation trail financial definition of documentation trail
audit trail (redirected from documentation trail)
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Resolves the validity of an accounting entry by a step-by-step record by which accounting data can be traced to their source.
A record of the transactions
in a trade
from the beginning to the end. The SEC
and the NYSE
use the audit trail when investigating irregularities and potential trading violations.
A record of business transactions that can be used by an interested party to trace an organization's activities to original documents. Audit trails are used to verify account balances.
audit trail a trail of primary documents such as INVOICES, and LEDGER entries, for example sales ledger records, which are used to identify how ACCOUNTING records have been kept. By selecting a sample of primary documents and ledger entries an AUDITOR can check the completeness and accuracy of a firm's accounting system.
References in periodicals archive
Even then, authors would need to agree to Sponsor-proposed changes and the report would need to be amended to create a documentation trail
And, as always, leave a documentation trail
behind (in everything you do) to prove that, at the very least, you've done your best
As with most situations in the lab, approaching this issue sincerely and systematically should minimize surprises further down the documentation trail