审查母公司和子公司的总帐科目。验证公司总账中账户余额的完整性。审查和比较总帐科目余额与源文档，以确保余额匹配。 Reviewing general ledger accounts for a parent and subsidiaries companies. Validate the integrity of account balances on the company's general ledger of accounts. Review and compare general ledger accounts balances with source documents to ensure that balances match.