Fieldwork path

From first call to signed report

A map of how statutory audit and related assurance work typically moves through our practice.

Introductory call

We confirm the reporting framework, fiscal year-end, prior auditor status, and whether the need is a statutory audit, interim review, or agreed-upon procedures. Independence questions are raised early—especially if bookkeeping support sits nearby.
Proposal and fee outline

You receive a written outline of planned procedures, staffing, expected report date, and a fee range. For March year-ends we also note remaining capacity so you are not left waiting in April.
Engagement letter

Responsibilities of management and the auditor are documented. A planning deposit is invoiced. We request access to prior-year files when we are newly appointed.
Interim planning

Walkthroughs of the close process, preliminary analytical procedures, and agreement on inventory count dates. Finance teams receive a working-paper request list tailored to the entity—not a generic checklist.
Year-end fieldwork

Substantive testing on material balances, observation of counts, confirmation follow-up, and evaluation of estimates. Open items are shared daily so clearance is not a last-day surprise.
Reporting and signing

Draft auditor’s report and management letter are reviewed with those charged with governance. After clearance, the report is signed and the final invoice issued.

Ready to place your year-end on the calendar?

Browse engagements or send an estimate request with your filing date.