# data[].attributes.headline
LU1: Briefly explain accounting independence.

# data[].attributes.subject
LU1: Briefly explain accounting independence.

# data[].attributes.headline
LU2: Why might auditor use a program flowchart?

# data[].attributes.subject
LU2: Why might auditor use a program flowchart?

# data[].attributes.headline
LU3: What are the three rules that ensure that no single employee or deparment processes a transaction in its entirely?

# data[].attributes.subject
LU3: What are the three rules that ensure that no single employee or deparment processes a transaction in its entirely?

# data[].attributes.headline
LU4: Distinguish between errors and irregularities. Which do you think concerns auditors the most?

# data[].attributes.subject
LU4: Distinguish between errors and irregularities. Which do you think concerns auditors the most?