The literal answer should be 98%, however you can perhaps improve your
chances by applying a feasibility test, ie, if opening + purchases -
sales (= closing) is less than 10% of a months sales, or is more than
20% of a months sales then perform your check on those items.

The standard run-of-the-mill items can usually survive with a minimal
check, but in either case the number of items to be checked should be
increased for each error found.


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Bryan Hessey
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