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| Ref | Date | Description | Books | Bank | Variance | ✓ |
|---|---|---|---|---|---|---|
| R-001 | 01-Jan | Opening balance | 142,308.55 | 142,308.55 | 0.00 | ✓ |
| R-002 | 05-Jan | Customer receipt — Mehta Co. | 45,000.00 | 45,000.00 | 0.00 | ✓ |
| R-003 | 09-Mar | Vendor pay — Pacific Trading | (124,712.40) | (124,712.40) | 0.00 | ✓ |
| R-004 | 12-Mar | Inward — unidentified remitter FN-1 | 9,500.00 | 9,500.00 | 0.00 | ⚠ |
| R-005 | 15-Jan | Payroll — Q1 batch | (61,204.18) | (61,204.18) | 0.00 | ✓ |
| R-006 | 18-Jan | GST payment — Jan instalment | (14,800.00) | (14,800.00) | 0.00 | ✓ |
| R-007 | 22-Jan | Vendor pay — Northstar Logistics FN-2 | (7,820.00) | (7,802.00) | (18.00) | ⚠ |
| R-008 | 31-Mar | Closing balance | 76,427.97 | 76,427.97 | 0.00 | ✓ |
Hi Sarah,
We have completed the Q1 bank reconciliation for the Main Checking Account. Of the 142 entries reviewed, 138 matched the general ledger without adjustment. Two items remain open and require your clarification before we can clear the workpaper.
Exception 1 (FN-1) — Unidentified inward remittance: An ACH credit of $9,500 was received on 12-Mar-2026 from GLBL-XCHG-LLC. This counterparty does not appear in the vendor or customer master. Please confirm the nature of this receipt, the commercial basis, and the correct GL account for coding.
Exception 2 (FN-2) — Rounding variance on Northstar Logistics: The general ledger records a payment of $7,820.00, while the bank statement shows $7,802.00, creating a variance of $18.00 (22-Jan-2026). Please provide the corresponding invoice or confirm whether an adjustment entry is required.
Per ISA 505, responses to both items should be documented prior to sign-off. Kindly revert by 8 April 2026 so we can finalise the workpaper and proceed to partner review.
Regards,
Cadensor — Engagement Team
Every step is logged. No black box.
Each step cites the standard that requires it.
Each finding ties to the standard, the source, and the action.
| Risk | Standard | Observation | Recommendation |
|---|---|---|---|
| Critical | ISA 505 | 3 cheques totalling $42,000 outstanding for >90 days |
Obtain direct confirmation. Reverse + reissue if stale >6 months. Document per ISA 505.14. |
| Critical | ISA 240 | ACH wire $85,000 on 31-Mar reversed 02-Apr |
Verify commercial substance. Check related-party (IAS 24). Discuss with management; document response. |
| Warning | ISA 500 | 12 ACH credits totalling $28,000 not recorded in books |
Obtain supporting vouchers. Verify cut-off classification. Ensure correct period recognition. |
| Warning | ISA 520 | Bank charges 34% variance vs prior year |
Perform analytical review. Inquire re: new facilities, OD usage, revised bank fee agreements. |
| Info | ISA 330 | All entries above $5K matched to source · 98.2% overall match rate |
No action. Document as evidence of substantive testing performed. |
Every cited figure links to its exact source row.
Matches every entry, flags exceptions, and drafts the workpaper with cited footnotes. Runtime: 27 seconds.
Reconcile input credit against the purchase register, compute reversals and blocked credits, and prepare the return — output tax, net liability, and filing-ready footnotes.
Classify every asset, apply Schedule II + IT Act rates, reconcile book vs tax depreciation, and draft the WDV register — one input, one workpaper.
ISA 520 analytics, ISA 530 sampling, and vouching — every observation cites the standard, the row, and the rule. Management letter ready to send.
Current TB vs prior year — variance % and $, flagged GL accounts above threshold, and ratio analytics in a citation-ready substantive procedures memo.
No templates. No manual formatting. No prep work.
Bank statement, trial balance, ledger export, vendor invoices — PDF, CSV, XLSX. No formatting required.
Parses every entry, ties to your ledger, applies the standards for your jurisdiction. Cites each flagged figure.
Header, ruled body, exceptions footnoted, sources cited. Structured for partner review.
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