What to put in a revenue working-paper pack before auditors arrive
A practical index: contract excerpts, cut-off schedules, and judgement notes that shorten the first audit meeting.
Statutory auditors will ask for revenue evidence whether or not you feel ready. A working-paper pack does not replace their testing; it stops the first week of fieldwork from becoming an archaeological dig through shared drives.
A lean index that works
- Accounting policy extract for revenue, in the words you actually apply
- Contract inventory for the period with values and types
- Sample of signed agreements for material customers
- Cut-off schedule linking economic events to ledger postings around period end
- One-page notes on significant judgements (licences, milestones, agency vs principal)
Ownership labels matter
Several clients handed us tidy PDFs with no owner and no date. Auditors then treat every page as potentially stale. Label who prepared each schedule and as-of which close.
Our pre-audit readiness engagement builds this pack with your team and walks it through once before the auditors land.