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What is a lead schedule? What do auditors do with it?



Greetings,
What is a lead schedule? When it comes to auditing, how can lead schedules help auditors facilitate their aduits?

lead schedule The schedule at the beginning of audit documentation that summarizes the detailed schedules.
http://www.ais-cpa.com/glosa.html...


It is used as a table of contents and a summarization of the work to be performed, completed, etc.
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