Scope sheet
finbryn.com
Audit support
Working paper preparation
Working paper preparation builds the lead schedules and reconciliations a US auditor reviews in Excel, QuickBooks Online or Xero, each one cross-referenced to your trial balance so a figure never sits unexplained. Finbryn's accounting team maintains the file through review rounds and logs every change, so revisions after auditor comments do not become a new file each time.
What is included
- Lead schedules for each major balance sheet and income statement account
- Reconciliations tied out to the trial balance with variance explanations
- Roll-forward schedules for accruals, reserves and fixed assets
- Cross-references between working papers and source documents
- A consistent file-naming and version convention across the set
- A revision log for changes made after review comments
- Consolidation elimination schedules for multi-entity engagements
- An archived, indexed final set for the following year
The process
- 1.
Pull the reconciled trial balance
We start from your current, reconciled trial balance and chart of accounts so every schedule's starting figures match the general ledger exactly.
- 2.
Build lead schedules
A lead schedule is built for each major balance sheet and income statement account, drawing supporting detail from the accounting system and subledgers.
- 3.
Add roll-forwards
Accrual, reserve and fixed-asset schedules show opening balance, period activity and closing balance side by side against prior-period comparatives.
- 4.
Cross-reference everything
Each figure is tied to the trial balance and to its source document with a consistent reference system, so nothing requires a follow-up question.
- 5.
Send the draft set
The full working paper set goes to your audit firm, in their preferred template when one exists or a consistent internal format when it does not.
- 6.
Update against review comments
Each round of comments is addressed on the specific schedule affected, with the prior version kept in a revision log rather than overwritten.
- 7.
Close out and archive
The finalized set is archived with its full revision history, ready to serve as the starting point for next year's engagement.
Software
Excel, QuickBooks Online, Xero, NetSuite, Google Drive
Pricing
Working paper preparation is scoped around the number of major accounts needing a lead schedule and the expected number of review rounds, and typically runs as an add-on to an ongoing bookkeeping or audit-ready books engagement. Current bookkeeping tiers and the calculator are on the pricing page; your exact fee is confirmed in writing once account count and review cadence are known.
Finbryn is a brand of Northlane Solutions Inc., a Delaware corporation.
Reviewed September 2026