When an audit team performs a trial balance roll forward, the team uses a calculation to verify completeness by re-creating the ending balance by
A) recalculating the totals.
B) changing the dates of the entries and reviewing the new total.
C) querying data from the database.
D) adding the journal entry activity to the beginning balance.

Question

Quizplus · Accepted Answer

A trial balance roll forward involves adding the journal entry activity (such as debits and credits made during the period) to the beginning balance to re-create and verify the ending balance. This process helps ensure that all transactions have been accounted for and that the ending balance is complete and accurate.

When an Audit Team Performs a Trial Balance Roll Forward