Working papers document the audit evidence collected by the auditors during the financial statement audit. The lead schedule for accounts payable will appear at the beginning of the accounts payable section of the audit file.

Which of the following would be included on the lead schedule? Select all that apply in this situation

A. Pre-adjusted current years balance and prior years balance

B. Details of transactions tested for payables

C. Conclusion reached on the overall opinion of the balance in accounts payable

D. Agreement of current years balance to payables balance on trial balance

E. Difference between pre-adjusted balance and prior year balance

G. Documentation showing the vouching of specific accounts payable balances