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Audit PBC request tracker

Use an approved prepared-by-client request list to create a current evidence status with owners and reviewer decisions. The design keeps source references, uncertain matches, and approval decisions visible to the responsible accountant. It coordinates an administrative handoff with version checks and an exception queue. Receipt of a file does not establish sufficient appropriate audit evidence.

Planning workbook. This file helps you document a process. It does not connect to accounts, read records, send messages, or complete external actions. It works offline and sends no entries anywhere. Entries are not saved automatically; export or print a copy before closing. Avoid entering sensitive information.

1. Define the starting point

Start with an approved prepared-by-client request list. A successful handoff produces a current evidence status with owners and reviewer decisions. Define the accountable owner before connecting systems. Receipt of a file does not establish sufficient appropriate audit evidence. A source event is a request to evaluate the current state; it is not permission to make an irreversible change.

Process owner and backup rolesWhat will count as complete?

Current handling time and exceptions

2. Walk through the process

1. Import the scoped request list

Use the engagement-approved request IDs, periods, contacts, and access groups.

We have defined the owner, required information, and completion check for this step.Step 1 working notes

2. Assign owners and due dates

Make the client supplier and firm reviewer explicit for every request.

We have defined the owner, required information, and completion check for this step.Step 2 working notes

3. Track secure receipt

Record the upload reference, version, and claimed request ID without duplicating files in email.

We have defined the owner, required information, and completion check for this step.Step 3 working notes

4. Review adequacy separately

The assigned professional marks accepted, clarification needed, or superseded with a reason.

We have defined the owner, required information, and completion check for this step.Step 4 working notes

5. Follow up unresolved requests

Re-check current status before reminders and escalate overdue exceptions through the engagement owner.

We have defined the owner, required information, and completion check for this step.Step 5 working notes

3. Check the information

Use invented references in this worksheet. Keep real documents and personal records in an appropriate private system.

Reference field	Working record	Check
engagement_id	engagement_id	Resolve the stable source reference in the correct client, entity, and engagement.
pbc_request_id	pbc_request_id	Resolve the stable source reference in the correct client, entity, and engagement.
evidence_version	evidence_version	Bind approval to this exact source version; changes require review.
review_status	review_status	Use the authorized owner or reviewed decision; unknown values stop the handoff.

Source of truth and access boundaries

4. Verify the process

Use synthetic examples. Mark a check only after recording what actually happened.

A superseded file cannot satisfy the current request.An uploaded but unreviewed file stays distinct from accepted evidence.A repeated source event creates only one current review task.A changed source version invalidates an earlier approval.A named person can resolve an unclear or incorrect result.Work stops when the task is complete, withdrawn, or outside the agreed scope.A duplicate or interrupted handoff can be recovered without repeating a consequential action.Expected result, observed result, and recovery notes

5. Decide the next step

Your smallest reversible pilotReview date and decision

Retain qualified professional review for legal, accounting, tax, medical, financial, or other consequential decisions. This workbook does not certify compliance or guarantee results.