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ericayi ericayi
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The basis for preparing financial statements for companies is the general ledger. As soon as possible the auditor obtains the general ledger accounts of the client and prepares a working trial balance. Discuss the audit documentation in the current file that relates to the working trial balance. Include a description of lead and support schedules in your answer.
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Auditing and Assurance Services


Edition: 17th
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neginakbarinneginakbarin
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Lead Schedules-each line item on the working trial balance is supported by a lead schedule, containing the detailed accounts from the general ledger making up the line item in the working trial balance

Support Schedules-each detailed account of the lead schedule is supported by proper schedules supporting the audit work performed and the conclusions reached by the auditors

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