What is the audit work paper that reflects the major components of an amount reported in the financial statements?

is used to support the audit work done in order to provide assurance that the audit was performed in acordance with the relevant auditin standards.

Lead Schedule

audit workpapers are the joters of and auditer that enables him to assembl ,crosscheck, his work and serve as evidence in case of court

you mean audit documentation??refer to ISA230 Audit documentation

Trial Balance

Audit work papers is a document which record all audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations.
Audit work papers are used to support the audit work done in order to provide assurance that the audit was performed in accordance with the relevant auditing standards.
The audit paper show that the audit was:
1- Properly planned,
2- Carried out;
3- There was adequate supervision,
4- That the appropriate review was undertaken, and the most important is
5- That the evidence is sufficient and appropriate to support the audit opinion.
Audit work papers are the property of the auditor.
In order to keep professional ethic, it cannot discover to third party without consent of the client unless limited specified situations mentioned in ISA230 Documentation and required by law, the examples are court order, for public interest and so on.

ido knaw