A checklist ticked from memory tells a reviewer that someone believed a test was done. Accounting Checks tells them what was tested, on which figures, and why it passed or failed — including when it passed.
A library of 51 checks
Audcrix runs 51 accounting-integrity checks over the client's synchronised books, covering the assertions a statutory audit actually rests on:
- Completeness — what should be in the books and is not.
- Cut-off — entries that belong to the other side of the year end.
- Accrual and provision — expenses incurred and not recorded, provisions that should exist.
- Classification and presentation — balances sitting under the wrong heading.
The rules are keyed to the financial year, so a check applies the law and thresholds of the year being audited rather than today's. Each check has a depth ladder, so a finding can be followed from the headline to the detail as far as the evidence goes.
The basis shown on every verdict
Every check shows its basis — the ledgers and vouchers it looked at and the figure it reached — on every verdict, a clean pass included. A pass with no visible basis is indistinguishable from a check that never ran, and a reviewer cannot sign on it.
From the finding to the voucher
A finding is not a sentence in a report. It opens:
- Drill from the finding to the voucher that caused it.
- Export any finding as a working paper, with its basis attached.
- Raise any finding as a client query, so the question goes to the client with the evidence rather than being retyped into an email.
Adapted to the client
Checks respect the client's profile. A test that does not apply to the constitution or the year is marked not applicable with its reason, so the file shows judgement rather than gaps.
Why it is built this way
Accounting checks are where an audit is most often done from habit: the same list, the same ticks, the same assumptions as last year. Running them over the whole books, with the basis on the page, turns a list into evidence.
Questions CAs ask
What do the accounting checks cover?
A library of 51 checks across completeness, cut-off, accrual, provisions, and classification and presentation, keyed to the financial year being audited.
Can a finding go straight into the file or to the client?
Yes. Any finding can be exported as a working paper or raised as a client query, with its basis attached.
Why show the basis on checks that pass?
Because a pass with no visible basis cannot be told apart from a check that never ran. Every verdict shows the ledgers and figures it rests on.
Further reading
Related modules
- Fraud Detection — Forensic checks across every Tally voucher — duplicate payments, negative cash, Benford anomalies, back-dated postings — with convergence and honest gap flags.
- Ledger Analysis — Read every Tally ledger and voucher without opening a port, reconcile the read against Tally's own trial balance, and classify each ledger by its group chain.
- Statutory Audit — Statutory audit software built around the Standards on Auditing — materiality, SA 530 sampling, SA 510 opening balances and confirmations, documented as the work is done.