To verify that the total of the debit balances in all accounts equals the total of all credit balances in all accounts; and
To be used to construct financial statements (specifically, the income statement and balance sheet; construction of the statement of cash flows requires additional information).
The second application of the adjusted trial balance has fallen into disuse, since computerized accounting systems automatically construct financial statements. However, it is the source document if you are manually compiling financial statements. In the latter case, the adjusted trial balance is critically important - financial statements cannot be constructed without it.
An adjusted trial balance is an unadjusted trial balance to which adjusting entries have been added.
i. The intent of adding these entries is to correct errors in the initial version of the trial balance and
ii.To bring the entity's financial statements into compliance with an accounting framework, such as Generally Accepted Accounting Principles or International Financial Reporting Standards.