Subsidiary schedules
support summary or other subsidiary schedules. The information shown on this schedule is an analysis of the data shown in total or other classifications to determine monthly totals, or data to support calculations of percentages. In a sense, subsidiary schedules are the most important worksheets of the audit since all essential detailed information is compiled thereon. The data should be so complete that an auditor who did not assist in compiling it could, nevertheless, interpret the results, make the required calculations, or prepare summary schedules.