MacrosLM
Audit & Controls
JE TESTING / AU-C 240 / AS 2401 / CASE: PEABODY PROPERTIES
AUDIT TEARSHEET · JOURNAL ENTRY TESTING · AU-C 240 / AS 2401 · FY2025
Peabody Properties · journal entry testing — full-population sweep
14,328 manual JEs reviewed against 11 risk criteria. 312 met one or more red flags; 47 selected for substantive testing. 3 found unsupported; 1 escalated to potential management override.
CLIENT PEABODY PROPERTIES LLC · PERIOD FY DEC-2025 · STANDARD AU-C 240 / AS 2401 · APPROACH FULL POPULATION
Total JEs in population
14,328
Manual only · auto-posted excluded
Flagged · 1+ criteria
312
2.18% of population
Selected for testing
47
Tier-1 risk & sample of tier-2
Unsupported / escalated
3 / 1
Pending follow-up