What should you do if a previous employee’s accounting is in disarray?

In this case, an audit is conducted: source documents are reviewed, transactions are analyzed, and reconciliations are made with the bank, tax authorities, and funds. After identifying errors, the accountant restores the accounting records by period, adjusts balances, and submits revised reports. This process can be labor-intensive, but once restored, the company receives transparent, understandable, and legal accounting.