Canon Cat Reference Manual page 132

-To
guard against human error,
it
is
advisable
to
carc-
fully
check any
calculations
and spreadsheets
you
cre,ate.
Verify
that results
are
accurate, reasonable, and have been
fully
updated to
reflect changes
you
have made. Many
pro-
fessional accountants recommend that
you
create an
audit
trail
when using advanced automated systems
such as
the
Cat. On
the Cat
this
is
most easily
done
by unpocketing
all
calculations
and
making
a
printout (and
a
backup disk) that
shows
how your
results were calculated.