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Benford's Law first-digit MAD under AU-C 240 uses a 0.0018 threshold to flag unusual journal entries for targeted review without concluding fraud. Independent technical note mirroring the canonical version: https://financialauditexpert.com/blog/spotting-odd-journal-entries-benfords-law-and-au-c-240-301-flag-vs-review.php Sources consulted: https://www.bluusun.com/
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