Yes, I agree.  However, there are always potential human mistakes that can 
occur, even with a single book.  Many of those can be mitigated in various ways.

For the moment, I am wondering if there are any technical reasons that simply 
preclude the option and make all those possible challenges moot.

Cheers,
Brook

Absolutely possible to make an error in a single set of books, Especially those of us who learned in the days of pen and ink on paper had lots of tricks to locate errors.

BUT none of those of any use to find a error of the type "transaction should have been entered for entity 1 was mistakenly entered for entity 2". Finding THAT sort of error requires "full audit" where somebody checks every transaction has a supporting (paper, etc?) record, in some cases needing to go to where the record (supposedly) came from. I don't recommend maybe needing the tools of forensic accounting to find errors. We go there only if we suspect the error was somebody's hand in the cookie jar.

Michael D Novack

--
There is no possibility of social justice on a dead planet except the equality 
of the grave.

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