in creating lead schedules for an audit engagement a cpa often uses automated workpa 620595

In creating lead schedules for an audit engagement, a CPA often uses automated workpaper software. What client information is needed to begin this process?

a. Interim financial information such as third quarter sales, net income, and inventory and receivables balances.

b. Specialized journal information such as the invoice and purchase order numbers of the last few sales and purchases of the year.

c. General ledger information such as account numbers, prior year account balances, and current year unadjusted information.

d. Adjusting entry information such as deferrals and accruals, and reclassification journal entries.