In Finance, What is a Tracking Error?

Accounting data errors are generally caused by accounting personnel's inadvertent formation in operating (computer, manual) vouchers, books, and statements. But there are also cases of cheating in the name of operating errors, which are intentionally made. Therefore, not only the accounting personnel should be familiar with and master the data error laws and their manifestations in accounting, but also the auditors should be more clear. Of course, the thinking and methods of the two are different in the audit process. "(Finding where an error occurred) in order to achieve the matching of accounts, accounts, and accounts, and what the auditors audit is" known "(that is, a certain number of errors has been found and tracked for tracking). Whether a certain data error is necessarily related to other related figures to clarify its true image. Therefore, it is very important for auditors to audit data errors. Even a small amount or a small number cannot be taken lightly to prevent potential factors of a certain data malpractice. ^[1]