Topic resources
Audit Readiness Checklist
Browse the guidance and official references below for Audit Readiness Checklist. The linked articles explain their coverage and any conditions that need checking for your case.
Working checklist
Use this working checklist with the accompanying guide. Fill in the actual period, authority, due date and evidence; a blank checklist does not establish compliance.
Download the editable checklist (CSV)
| Check | Record before closing |
|---|---|
| Signed trial balance and financial statements | Applicable period, source, owner, due date and evidence |
| Applicable reporting framework and period | Applicable period, source, owner, due date and evidence |
| Ledger-to-trial-balance reconciliation | Applicable period, source, owner, due date and evidence |
| Bank confirmations and reconciliation | Applicable period, source, owner, due date and evidence |
| Receivables, confirmations and collection review | Applicable period, source, owner, due date and evidence |
| Inventory count and valuation evidence | Applicable period, source, owner, due date and evidence |
| Fixed assets, disposals and depreciation working | Applicable period, source, owner, due date and evidence |
| Supplier balances and unrecorded liabilities | Applicable period, source, owner, due date and evidence |
| Tax returns, payments and reconciliations | Applicable period, source, owner, due date and evidence |
| Payroll, SSF, leave and bonus evidence | Applicable period, source, owner, due date and evidence |
| Contracts, financing, security and covenants | Applicable period, source, owner, due date and evidence |
| Related parties and beneficial ownership | Applicable period, source, owner, due date and evidence |
| Minutes and significant subsequent events | Applicable period, source, owner, due date and evidence |
| Accounting judgements, estimates and management support | Applicable period, source, owner, due date and evidence |
| Audit queries, responsible owner and response evidence | Applicable period, source, owner, due date and evidence |
Available articles
Official references
Check the source and period
Check the document edition, amendments and commencement date for the matter you are reviewing.
Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.