Audit support
Audit-ready books
Audit-ready books from Finbryn means every account reconciled, every schedule tied to the trial balance, and a file built under IFRS before your SOCPA-licensed auditor arrives, whether you operate from Riyadh, Jeddah or Dammam. We prepare the file; the auditor you appoint gives the opinion.
Auditor request list
Illustrative client · August 2026
SAR
- Trial balance and general ledger exportDone
- Bank confirmations and statementsDone
- Receivables and payables listingsDone
- Fixed asset register with additionsIn progress
- Accruals and prepayments supportNext
Illustrative. An example of the document, not a client's figures.
Two calculations, one chart of accounts
A company with Saudi or GCC shareholders alongside foreign ones carries Zakat on the local share and corporate income tax on the foreign share as separate computations, each drawing from the same underlying ledger. We tag that ownership split at the transaction level rather than layering it on at year end, so the schedule an auditor pulls already shows both figures instead of a reconstruction built under deadline pressure.
Reconciling before the request list, not after
Bank, card and control accounts get tied to their statements on the same monthly cadence your close already runs on, so a Zakat or corporate income tax reviewer, or a Ministry of Commerce reviewer looking at the Qawaem filing, opens a trial balance that already matches its supporting detail. Fixed asset registers, prepayment schedules and intercompany balances carry their own roll-forward, cross-referenced back to that trial balance, in the format your auditor already recognises from prior years.
Related-party detail, tracked as it happens
A shareholder loan, an intercompany management fee between a Riyadh parent and its operating subsidiary, or a related-person transaction that will need its own line on the Transfer Pricing Disclosure Form: each of these gets a running note the year it happens, not a reconstruction once the disclosure form is due alongside the Zakat or tax return.
First audit after a change in ownership
A new foreign investor coming into a previously Saudi-owned company, or a Saudi partner joining a MISA-licensed entity, changes the Zakat and corporate income tax split from the date the ownership changes, not from the start of the year. We rebuild the schedules from that transaction date forward so the first audit after the change does not treat the whole year as one blended calculation.
Judgement calls stay with your auditor
A disputed provision, a going-concern assessment, or the opinion itself belongs to the SOCPA-licensed auditor you appoint. Our PBC list management and working paper preparation pick up once that firm's request list actually lands, building on the same reconciled base.
A shorter list the second time
We keep a log of every item a given auditor asked for and how long it took to produce, so a repeat engagement, or a switch to a new firm, starts from a known baseline rather than a blank request list.
Questions
Frequently asked questions: Audit-ready books
Do you split the Zakat and corporate income tax figures inside the books, or only at the return stage?
Inside the books. The ownership split is tagged at the transaction level through the chart of accounts, so it already shows in the audit schedules rather than being calculated separately at filing time.
We just took on a foreign investor partway through the year. Does that complicate the audit?
It changes the Zakat and corporate income tax split from the date the ownership changed, so we rebuild the affected schedules from that transaction date forward rather than treating the whole year as one blended figure.
Will you work from our existing chart of accounts?
Yes. We reconcile against your current chart of accounts and only suggest a change when it is genuinely slowing the audit down, never as a default step.
Do you attend the audit fieldwork meetings?
We can join calls where a schedule or a request needs walking through, alongside you or in your place, depending on how your team wants to run the relationship with the auditor.
Does this include the audit itself?
No. We prepare the books and schedules; the audit and any opinion on them come from an independent audit firm you engage and credential separately.
How early should we start preparing?
Most businesses see the biggest benefit starting two to three months before fieldwork, so open items get resolved before the auditor is on the clock.
What is included in audit-ready books?
Audit-ready books covers reconciliations for every bank, card and balance sheet account, tied to source statements and supporting schedules for accruals, prepaids, fixed assets and intercompany balances. The exact scope is agreed and set out in writing before work starts, so you know precisely what is and is not covered before the first deliverable arrives.
How is audit-ready books priced?
Pricing for audit-ready books depends on your transaction volume, the software you use, and how much cleanup is needed before ongoing work starts. Current ranges are published on the pricing page, and your exact fee is confirmed in writing before anything begins.
Related services
- Audit supportPBC list managementThe auditor's provided-by-client request list tracked item by item, with documents gathered, organized and delivered on schedule instead of chased down in the final week.
- Audit supportWorking paper preparationSupporting schedules and reconciliations built the way an auditor expects to see them, cross-referenced to the trial balance, so review comments come back with fewer open questions.
Industries
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.