The program supports the following trial balance types:
- Previous - trial balance from a previous year. It can be filled
in automatically when the audit engagement is
completed and a subsequent one is opened. - Initial - trial balance presented at the beginning of the audit
engagement - Adjusted - Initial trial balance with recorded all posted
misstatements - Final - Adjusted trial balance with recorded all posted
reclassifications - Control - trial balance presented at the end of the audit
engagement. The comparison with the Final TB can provide information
as to whether the client has registered all posted misstatements and
reclassifications in their accounting system.