Walk the Return Review
Apply a structured review path to a corporate income tax return before sign-off.
Return review A return is ready for sign-off, but the review file has stale source data, unexplained movements, and two open treatment questions. The risk is not a visible typo. The risk is signing a filing that cannot be tied back to controlled evidence. COSO control path Source - variance - treatment - sign-off Each stop tests a different control assertion. Skipping one may leave the filing accurate by accident but weak as a control. skim Form review only Sign-off rests on evidence, not reviewer memory. Review the control path before reviewing the page layout. 01 Source 02 Variance 03…
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