Набір готовності до зовнішнього аудиту

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

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

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

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

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

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

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

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