Audit Evidence Engagement
A fixed-scope engagement to map assertions, build the evidence index, chase outstanding items, and hand a review-ready pack to the audit team.
Engagement details
Smartdatalinker
Audit evidence kept ready for review
We organise working papers, document requests, and supporting schedules so financial statement audits in Hong Kong move through fieldwork with fewer gaps.
What we take on
Finance teams and engagement partners bring us unfinished PBC lists, scattered bank confirmations, and year-end binders that need structure before the next review cycle.
How an engagement runs
From first scoping conversation in Wan Chai to the final evidence index, each step has a named deliverable.
- 01
Scoping
We review the trial balance, prior-year queries, and materiality notes to define which assertions need fresh support.
- 02
Evidence map
Every account balance gets a source list: bank letters, contracts, board minutes, inventory counts, and reconciliations.
- 03
Collection & indexing
Outstanding items are chased with the client finance team and filed against the working-paper reference.
- 04
Handover
The engagement partner receives a complete pack with gaps flagged and residual risks written in plain language.
From recent engagements
Partners and controllers describe what changed once the evidence file stopped living in email threads.
“They rebuilt our receivables folder before interim. Confirmations finally matched the aged listing, though we still had to push one major customer twice.”
Helen Kwok, Audit Partner — mid-tier firm, Central
“The PBC tracker meant our controller knew exactly which board minutes and lease schedules were still missing three weeks before reporting.”
Marcus Chan, Group Financial Controller — listed subsidiary
Plan the next evidence cycle
Tell us the entity, reporting date, and where the working papers currently sit. We reply within two business days with a proposed scope.
Start a scoping request