外部审计准备套件
审计业务约定书、PBC 资料清单、持续经营评估、披露清单、管理层声明书以及审计委员会报告。
规划
Audit Engagement Letter Template (ISA 210)
完整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)PBC Request List Template (Audit Prepared-by-Client Tracker)
完整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
Well-Architected 评审
Going Concern Assessment Template (IFRS, ASC 205-40, ISA 570)
完整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 2415Financial Statement Disclosure Checklist Template (IFRS, US GAAP)
完整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, 2019/815IAS 24 Related Party Register Template
完整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 RulesBalance Sheet Account Reconciliation Template
完整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)