Client Substantiation File videos


In this video, Stuart Cormack (Manager, Methodology) introduces our Client Substantiation File. This is a tool we have developed to help you when you are preparing the information we need to do your audit. We have developed this so that when your auditors start your audit the information you give us is in the way we need it – in the right format and with the right details. By being better prepared there should be fewer queries and questions from your audit team.

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Templates and checklists

Our Client Substantiation File contains a number of templates and checklists to help you prepare information for your auditor. This video walks you through using the lead schedule template and the financial statements checklist.

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Information requests and questionnaires

In this video, we explore the information requests and questionnaires that are included in the Client Substantiation File. Our information requests cover the information that your auditor is most likely to need from you when they are doing their planning, risk assessment and audit procedures. Each request may cover a different area of your audit.

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Examples (fraud and using experts)

In this video, we look at two sections of the Client Substantiation File: Fraud, and Using the work on an expert. You may be asked to provide information about these areas as part of your audit.

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Conclusion/Next steps

In the final video of this series, Stuart Cormack explains some next steps for you to take to start using our Client Substantiation File to prepare for your audit.

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Page created: 11 September 2019