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Agreeing to general ledger or trial balance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Agreeing to general ledger or trial balance

  • This topic has 1 reply, 2 voices, and was last updated 1 month ago by Kim Smith.
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  • August 23, 2023 at 12:44 pm #690579
    Gahngeun
    Participant
    • Topics: 20
    • Replies: 16
    • ☆

    For substantive procedures, sometimes you have to agree to general ledger and sometimes you agree to trial balance.

    Could you please help me to understand when to agree to general ledger and when to agree to trial balance?

    Thank you as always for your help.

    August 23, 2023 at 12:56 pm #690581
    Kim Smith
    Keymaster
    • Topics: 109
    • Replies: 7383
    • ☆☆☆☆☆

    In full, anything you are checking “from source” through to the financial statements would be:

    “agree/trace to the general ledger, trial balance and draft financial statements”

    But there will only be TB and draft FS at the reporting date. So if the audit procedure is at an interim date, the auditor will only be checking to inclusion in the general ledger.

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