A listing of error types and frequency of occurrence by class of respondent is contained in Table 2. The analysis of type 9 errors is excluded from this discussion. From an examination of Table 2, it can be seen that the first three error types were the most commonly detected. The infrequent occurrence of the remaining error types prohibits meaningful analysis. It appears that consumers are better able to detect unrecorded collections than are accountants and are marginally better at detecting unrecorded returns and allowances.
Accountants appear to detect errors of sales valuation better than consumers.
This suggests that consumers are more concerned with decreases to their accounts while accountants are more concerned with increases to their company's accounts.