Extract trial balance and general ledger detail for a period via API for audit purposes

Steps

1. Call the accounting system's TrialBalance report endpoint specifying the start and end dates of the audit period and requesting account-level detail
2. Export the trial balance as a structured dataset including account code, account name, opening balance, period debits, period credits, and closing balance
3. For each account requiring detailed substantiation, call the GeneralLedger or TransactionDetail report endpoint filtered by account and date range
4. Retrieve supporting transaction metadata (source document type, reference number, posting date, entered-by user) for each journal line
5. Reconcile the sum of all journal line amounts per account in the GL detail to the corresponding trial balance figure
6. Export the full dataset to a structured format for auditor delivery, ensuring no rounding differences exceed the materiality threshold