PBC evidence packs
Assembling audit evidence from the reconciliation work: structure, index, confirmation letters, exports.
When to assemble
Any time after a period's items are explained. Year-end packs draw on all periods in the year.
Inputs
The reconciled period(s), the auditor's PBC request list (PDF, XLSX or pasted), and the confirmation-letter template if you have one.
Pack structure
- Cover — entity, period, prepared by, prepared on, status.
- Index — PBC line → balance → component ledger lines → documents with page references.
- Documents in index order, each stamped with ledger reference and PBC line.
- Reconciliation summary — matched / explained / open counts and amounts.
- Still-missing list — item, what is needed, requested from whom, when.
Mapping PBC lines
The agent matches PBC lines to balances by account and counterparty; unmatched PBC lines are listed for you to map manually once. Mappings are saved for next year.
Confirmation letters
Drafted per counterparty from the reconciled balance, in your template or the default. Open items are listed on the letter. Returns are tracked (sent / returned signed / disputed) and summarised in the schedule auditors usually request.
Exports
Single PDF with bookmarks, or a folder with a manifest (CSV) and the index as HTML. Auditor read-only access to the workspace is an alternative to exporting.
Limits
A pack is one entity and one period; group-wide year-end packs are a set of entity packs plus the elimination schedule.