Join the waitlist
Use cases/Trial balance mapping

Trial balance mapping.

Mapping a client’s chart of accounts to statement lines is the first job on every file, and every file repeats it. CORAA maps it once and hands it over.

How it runs

  1. 01
    Send the trial balance

    A trial balance export from the client’s books for the period.

  2. 02
    CORAA maps each account

    Every account is classified to a US GAAP line.

  3. 03
    Statements are tied out

    The mapped trial balance is footed and tied to the client’s draft statements.

  4. 04
    You review the map and import

    Your senior reviews the mapping and imports the Excel trial balance into CCH Axcess or Caseware.

What comes back

Mapped trial balance
One row per account with its US GAAP statement line.
Review trail
A reviewer’s decision and reason on each finding.
Tie-out
Footing and agreement to the draft statements.

What stays with your firm

Your firm keeps the client, the review and the signature. CORAA AI drafts the file and CORAA Network reviewers clear every flag with a logged reason; your manager and partner then review it as they would any staff-prepared file. CORAA never signs, issues or reports on anything, and never contacts your client unless you ask us to.

Free resources for this work

Guides, templates and calculators on this site that cover the same ground. All free to use.

GuideTrial Balance: Unadjusted, Adjusted and Post-Closing, and How Auditors Use ItGuideAdjusted Trial Balance Worksheet: Rolling Adjusting Entries from the Unadjusted Trial Balance to the Financial StatementsGuideAdjusted Trial Balance: AJE and RJE Columns and Tie-Out to the Financial StatementsGuideTick and Tie: How to Tie Out Financial Statements and Notes Before You IssueTemplateTrial Balance Template with Mapping (Excel)GuideTrial Balance Example With Errors to Find: A Worked Review Exercise

Questions firms ask

The mapped trial balance comes in Excel. Your team imports it into CCH Axcess, Caseware or the tool it uses.
Your reviewer. A classification is a suggestion until a person decides it.
No. Mapping sits in the working papers. CORAA never edits the client’s ledger.
No. Mapping is part of every pack, covered by the flat fee per audit.
Your first audit is free. After that, a flat fee per audit, set by the size of the entity: revenue, transactions and number of entities. Messy books are included, never a surcharge.

Sources: AICPA Statements on Auditing Standards, currently effective

More in use cases
Use casesFirst-year audit lead schedulesOpening balance work and lead schedules for a client your firm has not audited before.Use casesNew engagement onboardingTake on a new client with the planning file already started.Use casesReview engagement working papersTrial balance mapping, flux analysis and the draft statements tie-out for SSARS reviews.
For US CPA firms

Join the CORAA waitlist

CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.

  • First audit free, so you can judge the quality on a real file
  • Flat fee by entity size; messy books included
  • We work only with CPA firms, never their clients
See how it works →

* required