Link Between Audit Schedules and Financial Report

The graphics below show the link between audit schedules and the information within a financial report. Click each image for a larger view of that image:

Primary Financial Statements are Linked (a.k.a. articulation):

Balance Sheet supported by audit schedules (each balance)

Cash Flow Statement supported by audit schedules (each line item which is a group of transactions)

Trial Balance supported by audit schedules (each balance sheet line item, stripping off the higher level subtotals like "Assets" and "Current Assets"):

Transactions supported by audit schedules (each balance sheet line item has a roll forward between the beginning and ending balance of the balance sheet account; each roll forward group is supported by an audit schedule: