Clarify the engagement
Record the entity, financial period, intended report and due date. For grants, start with the award letter and exact reporting instructions.
Reconcile the schedules
Check that supporting schedules reconcile to the trial balance. Explain differences rather than leaving them for the reviewer to discover.
Connect evidence to transactions
Organise contracts, invoices, payment evidence and relevant correspondence so individual transactions can be traced.
Highlight changes and estimates
Prepare a summary of significant transactions, accounting estimates and changes in operations. Ask the appointed practitioner what further detail is needed.
Assign a coordinator
Identify a contact for queries and maintain an outstanding-items list. Readiness helps coordination; it does not guarantee a particular audit opinion or grant outcome.
This checklist is not a complete compliance programme or personalised professional advice. The applicable requirements and engagement scope must be confirmed for your circumstances.
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