Designed for the evidence file, not a generic project plan
Every financial audit eventually asks the same practical questions: which assertion does this document support, who owns the outstanding request, and will the reviewer find it under the right working-paper reference? This page describes the sequence we use on Audit Evidence Engagements.
1. Scoping
We meet the engagement manager or controller — often at Great Eagle Centre or on a video call — to gather the trial balance, materiality notes, prior-year queries, and access path to current folders. Output: a one-page scope note with entity list, reporting date, and proposed fee.
2. Evidence map
Material balances are paired with expected sources: bank letters, contracts, board minutes, inventory counts, reconciliations, and related-party confirmations. The map is circulated for approval before we send the first wave of document requests. Output: an approved index skeleton with owners.
3. Collection window
Requests go out with due dates. We track responses, chase overdue items, and file accepted documents against the index. Weekly notes list what arrived, what failed validation (wrong period, unsigned, incomplete), and what remains. Output: a living status register.
4. Indexing & quality pass
Accepted files are named and placed according to the agreed tree. We check that lead-schedule totals reconcile to the documents claimed as support and that tick-mark or reference conventions match your firm’s rules. Output: a structured evidence pack.
5. Handover
The pack, gap log, and short memo go to the engagement partner or manager. An optional walkthrough highlights residual risks — for example, a confirmation still unsigned or a lease schedule covering only part of the portfolio. Output: signed handover checklist.
When to start
For a March year-end, scoping in January leaves room for bank letters and related-party confirmations. Starting after books have closed is possible as a recovery engagement, with a narrower promise on completeness.
Begin with an engagement
Browse all engagements or request a scoping call with your reporting date attached.