Create a review culture where staff raise uncertainty while there is still time to fix it.
The earlier a weak signal appears, the cheaper quality becomes. Psychological safety is often misunderstood as comfort. In a professional firm, it is better understood as candor with standards. Staff should be able to say, "I am not sure this treatment is right," or "The client answer does not support the workpaper," without fearing public embarrassment. That does not mean every concern is correct. It means the firm would rather inspect uncertainty early than punish it late. Accounting work depends on review layers, but review layers are not magic. They work only when preparers leave clear trails, reviewers see open…
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