Lead schedules are the ଅଡିଟର୍'s primary ୱାର୍କିଂ ପେପର୍ for every Balance Sheet and P&L head. CORAA composes them automatically from the Universal ଅଡିଟ୍ ଲେଜର୍. Each schedule shows CY and PY columns with variance analysis. Three-level drill: balance head, ଲେଜର୍ under it, parties under the ଲେଜର୍, ଭାଉଚର୍ under the party. Tie-out enforced at composition: Total Assets must equal Total Equity plus Total Liabilities.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
Once ଲେଜର୍ Classification's Schedule III dimension is set, every ଲେଜର୍ has a Sch III line code. Lead schedules aggregate ଲେଜର୍ by line code using SUMIFS over the Trial Balance.
Click any Sch III line to expand to its constituent ଲେଜର୍. Click any ଲେଜର୍ to see the parties contributing to it. Click any party to see the source ଭାଉଚର୍. Read-only at all three levels; corrections happen via ଲେଜର୍ Classification.
CY ਤੇ PY ਕਾਲਮ ਨਾਲ-ਨਾਲ। 25% ਤੋਂ ਉੱਪਰ ਫ਼ਰਕ ਸਪੱਸ਼ਟੀਕਰਨ ਲਈ ਚਿਹਨਿਤ (CARO Rule 11(e) ਸੰਕੇਤ)। ਫ਼ਰਕ ਨੋਟ ਸਿੱਧਾ CARO 2020 Clause 3(xi)(e) ਵਿੱਚ ਜਾਂਦਾ ਹੈ।
Every line code from A1 Equity Share Capital through F7 ଅନ୍ୟ Current Assets, plus P1 Revenue through P9 ଅନ୍ୟ ଖର୍ଚ୍ଚ. Division I for AS; Division II for Ind AS.
Three levels deep, all read-only. Corrections happen at the ଲେଜର୍ Classification screen, which propagates back to every dependent lead schedule.
Total Assets must equal Total Equity plus Total Liabilities. CORAA refuses to mark a lead schedule 'ready' if the tie-out fails by more than ₹1. Same for the P&L bottom line feeding Reserves & Surplus.
Lead schedules export to standard Excel in the firm's own ଟେମ୍ପ୍ଲେଟ୍ format. OneDrive integration means the Excel lives in the firm's cloud, not CORAA's.
