The trial balance we are reporting on is included as an attachment to the Memorandum on Exam. In addition, the package is tied out, and any additional information used to tie-out the package into the consolidation is included.
See the tied out trial balance reported by management, which was the subject of our audit and audit opinion, as included in the following attachment.

Aus einem Memorandum einer Wirtschaftsprüfungsgesellschaft. Kann mir vielleicht jemand weiterhelfen, was "tied out" hier bedeuten könnte? Googeln hat mich bisher noch nicht weitergebracht (wahrscheinlich suche ich mal wieder am falschen Ende).

Vielen Dank im Voraus