Have Maker - Checker - Auditor workflow for all entries made in Books
All transaction recorded in the books, are registered by a maker, then it goes to the Checker for approval, and finally whenever the auditor edits the accounts they mark as Audited transactions.
This approval workflow of entries needs to be there.
I completely support this idea of having maker and cheker workflow as it avoids mistakes in the financial statements and having better control on the accounting entries. This feature is available in SAP and quickbooks