Records tested
480
Audit Agent
Accounting checks. Evidence you can follow.
Reconcile records, investigate unusual entries and prepare source-linked workpapers for your accounting audit.
See an accounting review in action.
A sample January review for Northstar Studio: selected records, defined tests and findings to investigate.
Northstar Studio
Digital services · Sample company
January 2026 · EUR
Sample dashboard · EUR
From records to review priorities.
Results of eight defined checks
5 / 8Passed
- Passed
- 5
- Needs review
- 3
Records in scope
- Bank & cash120 25%
- Sales160 33.3%
- Purchases140 29.2%
- Manual journals60 12.5%
480 records checked across banking, sales, purchases and manual journals.
Three findings to investigate.Three findings to investigate.
AUD-001Needs review
Potential duplicate invoice
Two purchase entries share the same supplier, invoice reference and amount.
- Record amount
- €2,400
Inspect sample evidence
Purchase ledger, rows 118 and 119: invoice NS-P042 appears twice at €2,400. The sample contains one supporting invoice.
Next step
Inspect both postings and confirm whether one is a duplicate, reversal or legitimate separate entry.
AUD-002Needs review
Missing journal approval
A manual journal has no matching approval record in the supplied register.
- Record amount
- €5,600
Inspect sample evidence
Journal J-074 records €5,600 on 29 January. No approval reference was found in the selected approval register.
Next step
Request the approval trail and verify the journal's purpose, authorization and accounting treatment.
AUD-003Needs review
Revenue cutoff exception
A January sales entry has a supporting delivery date in February.
- Record amount
- €8,100
Inspect sample evidence
Sales ledger row 305 recognizes €8,100 on 31 January. Delivery note DN-305, page 2, is dated 2 February.
Next step
Review the contract and evidence of performance to determine the appropriate recognition period.
Open a finding to inspect its evidence and next review step.
See the test behind each result.
| Defined check | Expected | Observed | Status |
|---|---|---|---|
| Bank balances ↔ cash ledger | €108,000 | €108,000 | Passed |
| Trial balance: debit/credit difference | €0 | €0 | Passed |
| Sales ledger ↔ reported revenue | €128,000 | €128,000 | Passed |
| Expense ledger ↔ reported expenses | €96,200 | €96,200 | Passed |
| Required source files received | 12 | 12 | Passed |
| Entries for invoice NS-P042 | 1 | 2 | Needs review |
| Approvals for journal J-074 | 1 | 0 | Needs review |
| Sales entries with a delivery-date cutoff flag | 0 | 1 | Needs review |
How the Audit Agent supports accounting audits.
A repeatable workflow that connects the audit question, the test and the supporting record.
1. Define the scope
Select the entity, period, accounts and records. Set the checks and thresholds with your audit team.
2. Reconcile the records
Compare trial balances, ledgers, bank statements and invoice registers. Identify differences and missing inputs.
3. Test for exceptions
Run defined tests for duplicates, unusual journals, missing approvals, cutoff differences and inconsistent classifications.
4. Trace the evidence
Link each finding to source rows, documents and calculations. Separate observed facts from questions needing investigation.
5. Prepare workpapers
Organize the tested population, procedures, results and evidence references into a reviewable workpaper and findings register.
6. Review and conclude
Your audit team evaluates evidence, requests further procedures and records conclusions. The agent updates workpapers as findings are resolved.
Start with the records you already have.
- General ledger & trial balance
- Bank statements
- Invoices & credit notes
- Approval registers
- Contracts & delivery records
- Accounting policies
Less time assembling evidence. More time applying judgment.
Use the agent to prepare checks, workpapers and follow-up questions. Audit scope, materiality decisions and the final audit opinion remain with the responsible audit professionals.
Discuss your audit workflow