Services
Audit Support Services
Audit Planning Support
A well-documented audit begins with structured planning. We assist by preparing and organizing planning documentation based on your firm’s methodology and instructions.
We can support you on the following planning tasks, including (but not limited to):
-Roll forward lead schedules from prior year
-Clean up and reformat trial balance and standardize supporting schedules
--Cross-reference TB to lead schedules
-Reconcile lead schedules to TB
-Map TB to financial statement captions
-Perform grouping and casting checks
-Roll forward working papers with current year schedules
-Determine population to test (for audit team to select samples)
You retain responsibility for identifying key risks and approving the audit approach. We prepare the structured documentation that supports it.
Control Testing Support
Control testing is essential but often time-consuming. We perform detailed testing procedures and documentation based on predefined control testing audit programs.
We can help you with the following control testing tasks (including, but not limited to):
- Preparation of control testing workpapers
- Sample selection in accordance with your sampling approach
- Execution of control testing procedures as instructed
- Documentation of testing results
- Compilation and indexing of supporting evidence
- Identification and documentation of deviations (without concluding)
- Cross-referencing within the audit file
We execute the testing; you evaluate the results and determine the conclusions.
Substantive Testing Support
Substantive procedures involve significant documentation and evidence gathering. These structured procedures can be efficiently delegated while maintaining audit quality.
We can support you to the following substantive procedures, including (but not limited to):
- Bank reconciliation testing
- Cash confirmation tracking and documentation
- Accounts receivable and accounts payable testing
- Revenue and expense vouching
- Fixed asset additions and depreciation testing
- Inventory roll-forward testing (based on data provided)
- Recalculation procedures
- Sampling selection and documentation
- Preparation of substantive analytical review schedules
- Preparation of confirmation summaries
- Compilation of supporting schedules
Our documentation will include all the supporting documents you provided. We document procedures findings clearly and comprehensively. Final evaluation and professional judgment remain with your engagement team.
Completion & Finalisation Support
The completion phase requires completeness, consistency, and thorough documentation. We ensure your file is organized, cross-referenced, and standalone.
We can support you with the following completion and finalisation tasks (including, but not limited to):
- Preparation of final lead schedules
- Mapping trial balance to financial statement line items
- Performing tie-outs between financial statements and working papers
- Cross-referencing and indexing
- Assembly of final audit files
- Standardization and clean-up of documentation
- Preparing summary schedules for review
Other Services
Agreed-Upon Procedure Support
Tell us what to check and will take over the tedious work. We assist you collect, organize, and verify all necessary documentation, track compliance requirements based on your terms, saving you countless hours while ensuring full adherence to what agreed upon with your clients.
Pre-Audit / Book Reconstruction
If you are a business owner or an accountant (rather than an audit practitioner) getting ready for audit, outsource the pre-audit preparations or book reconstruction to us. We sort, reconcile, and validate your accounting records, ensuring your books are accurate and fully ready for audit—letting you focus on your core business instead of paperwork.
Responsibility Matrix
Our Role vs Your Role
You Retain
We Handle
- Risk assessment conclusions
- Materiality decisions
- Final evaluation of misstatements
- Partner review and sign-off
- Client communication
- Final conclusion in audit testing results
- Detailed execution work
- Workpaper preparation
- Evidence compilation
- File organization
- Standards-compliant documentation