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Kit Abschlussprüfung

Auftragsbestätigung, PBC-Anforderungsliste, Going-Concern-Beurteilung, Anhang-Checkliste, Vollständigkeitserklärung und Bericht an den Prüfungsausschuss.

Schritt 1

Planung

  1. Audit Engagement Letter Template (ISA 210)

    Vollständig

    Acceptance checks, original letter text, UK statutory and PCAOB/ICFR scope, entities and reports, timetable and PBC, fees, independence, liability, jurisdictions

    ISA 210; ISA (UK) 210; AU-C 210; PCAOB AS 1301 and AS 2201 (numbers only)

  2. PBC Request List Template (Audit Prepared-by-Client Tracker)

    Vollständig

    Audit key dates, owners, request conventions, request list by area with owner, due date and status, samples, open items, status dashboard, lessons learned

    Audit practice; ISA 500, ISA 505, ISA 530; PCAOB AS 1105 and AS 2201
Schritt 2

Well-Architected-Review

  1. Going Concern Assessment Template (IFRS, ASC 205-40, ISA 570)

    Vollständig

    Assessment period, events, liquidity, base case, covenant headroom, downside, reverse stress test, mitigations, conclusion, disclosure, board approval

    IAS 1 paras 25-26 / IAS 8 (IFRS 18, from 2027); ASC 205-40; ISA 570 (Revised 2024); ISA (UK) 570; PCAOB AS 2415

  2. Financial Statement Disclosure Checklist Template (IFRS, US GAAP)

    Vollständig

    Own-wording disclosure review by statement and topic: entity profile, response codes, IFRS and ASC references, EU issuer items, sustainability, sign-off

    IFRS Accounting Standards incl. IFRS 18; FASB ASC; UK Companies Act 2006, DTR; SEC Form 20-F; EU 1606/2002, 2004/109/EC, 2013/34/EU, 2019/815

  3. IAS 24 Related Party Register Template

    Vollständig

    Related party register: identification criteria, KMP declarations, party register, transactions log, approval tiers, balances, KMP pay, disclosure map, audit pack, controls

    IAS 24; ASC 850; ISA 550 (names only); SEC Form 20-F Item 7.B and Reg S-K Item 404; UK Listing Rules

  4. Balance Sheet Account Reconciliation Template

    Vollständig

    GL versus independent source, reconciling items with type, age and owner, unexplained difference threshold, roll-forward, evidence index, preparer and reviewer sign-off

    GAO Green Book 2025 (GAO-25-107721)
Schritt 3

Abschluss und Review

  1. Management Representation Letter Template (ISA 580, AS 2805)

    Vollständig

    Responsibilities, information, completeness, fraud, laws, related parties, subsequent events, going concern, estimates, uncorrected misstatements, ICFR, signatures

    ISA 580; ISA (UK) 580; PCAOB AS 2805 and AS 2201; AICPA AU-C 580
Schritt 4

Offenlegung und Advisories

  1. Audit Committee Report Template (UK Code, Form 20-F Item 16)

    Vollständig

    Audit committee report and quarterly pack: members, judgements, auditor tenure, independence, fee cap, pre-approval, Art. 11 report, Form 20-F Item 16

    UK Code 2024; Form 20-F Items 16A-16D, 16G; Exchange Act Rule 10A-3; Reg S-X Rule 2-01(c)(7); Reg (EU) 537/2014 Art. 4-6, 11, 16-17; Directive 2006/43/EC Art. 39