Home / AP4.0 User Manual – Table of Contents / AP4.0 User Manual – 07. Revising and Finalizing Materiality / AP4.0 User Manual – 07.2 Updating Ledger Excel Files Audit Program 4.0 - User Manual Back to Table of Contents Next Page 7. Revising and Finalizing Materiality 7.2 Updating Ledger Excel Files Update Ledger Files if Necessary Update the ledger files if necessary, including all those ledger files that have been affected by the adjustments. Save the COA form and close the workbook, and move on to the next Page Back to Table of Contents Next Page