Working paper preparation

Every figure earns a trail back to source

A lead schedule for cash, debtors, creditors, fixed assets or equity is only as useful as its weakest cross-reference. Each one shows an opening position, the year's movement, and a closing balance that ties directly to the trial balance, with the underlying bank statement, invoice or contract one click away rather than a number typed from a spreadsheet nobody can trace.

End-of-service benefits and provisions move every period

End-of-service benefit liabilities, provisions and accruals rarely sit still between opening and closing, and that movement is usually the first thing a reviewer questions. We build a roll-forward under IFRS for each one: opening balance, the current period's charge, any payment or reversal, and the closing figure, so the answer to the reviewer's first question already sits on the schedule itself.

The Zakat and corporate income tax split, as its own working paper

A company splitting Zakat across its Saudi and GCC ownership and corporate income tax across the non-Saudi share needs that calculation to exist as a standalone schedule tied to the trial balance, not a side spreadsheet that the auditor, or ZATCA, has to take on faith. We build and maintain that schedule alongside every other lead schedule in the set.

A version log survives review rounds

When your auditor comes back with comments, we update the affected schedule, keep the prior version in a dated log instead of overwriting it, and note the reason for the change. That log is what answers the second reviewer's question about why a figure moved between drafts, without anyone having to remember the conversation from the previous round.

Building on what already ties out

This work follows directly from audit-ready books, since a reconciled trial balance is what every lead schedule cross-references against, and it often leads into internal controls documentation once a reviewer wants to see how a control behind a number is actually evidenced.