About: http://webisa.webdatacommons.org/164517678

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	Because fraudulent journal entries often are made at the end of a reporting period, the auditor's testing ordinarily should focus on the journal entries and other adjustments made at that time.
http://www.w3.org/ns/prov#wasQuotedFrom	pcaobus.org