Audit engagement
Year-end invoice cut-off review
A focused pass on invoices near period end to confirm recognition lands in the right financial year.
Who this is for
Finance teams closing December or March year-ends who want cut-off comfort before the statutory auditor arrives, especially when shipping or service delivery straddles the period end.
What we do
We pull invoices dated near the boundary, match them to delivery evidence, and flag items that belong in the prior or next period. Findings arrive as a short schedule you can post before lock-down.
Included
- Boundary sample design agreed with your controller
- Testing of goods-in-transit and deferred revenue invoice applications where relevant
- List of proposed cut-off adjustments
- Briefing note for your external auditor
Not included
Broader control testing across the full year, or remediation of accounts payable staffing issues.
Next step
Request an audit with your year-end date and expected invoice spike around the close.
Ask for a scoped estimate
Share entity count and monthly invoice volume so we can propose fieldwork dates.