Audit prep pack
Harbour & Vale Ltd · year end 31 December 2026 · Marlow & Co LLP
Schedules ready
6/8
Needing attention
2
Journals ranked for sampling
147
Trade debtors lead schedule
Aged analysis + top 10 balances with post year-end cash
41 items
Trade creditors lead schedule
Aged analysis + supplier statement reconciliations
63 items
Fixed asset register & additions
One additions item disputed — see F-1043
18 items
Accruals & prepayments
Audit fee accrual missing — see F-1044
22 items
Journal risk listing for sampling
Manual, round-sum and out-of-hours journals ranked by risk
147 items
Bank reconciliations & confirmations
All four accounts reconciled to 30 Jun
4 items
Revenue cut-off testing
Invoices either side of period end with delivery evidence
29 items
Related party & intercompany
Balances agreed both sides
6 items
AI audit notes
What your auditor is most likely to challenge.
- Expect the auditor to sample JNL-1884 first: round-sum, manual, blank narrative, posted three days before period end.
- The Ardent Interiors coding (F-1043) will be picked up in additions testing. Reclassify it now rather than explaining it in October.
- Northgate Developments at 90+ days will drive a bad debt provision question. Have the chase log and any payment plan ready.
- Delta Fixtures BV VAT inconsistency (F-1047) should be corrected before the June return is filed, not at year end.
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