Financial Statements and Presentation and disclosure checklists

The Financial Statements and Presentation and disclosure checklists phases include the documents required to prepare the financial statements.

Additional checklists may also be available based on the responses you provided in the 4-200 Financial Statements set up checklist.

Summary of identified misstatements

Complete 4-100 - Summary of identified misstatements.

Use this document to evaluate the relevance and reliability of the information to be used as evidence. For example, identify whether the evidence obtained from one source is inconsistent with that obtained from another.

Prepare and complete the financial statements

The 4-200 Financial Statements set up checklist allows you to customize the financial statement for your engagement

Let op: Procedures related to financial statements that affect engagement letters are in the 1-100 Engagement set up document.

The 4-250 Financial Statements and Report document is automatically populated with some data as you complete other documents.

Review the financial statements for accuracy and presentation, and make content or layout edits to customize the report for your clients. For example, you can override existing values, add groups and rows, add or remove notes and more. ga naar Opdrachten > Jaarrekening en afronding > De jaarrekening opstellen.

To learn more about analysis graphs and notes in the financial statements, see Add an analysis section in the financial statements and Review account analysis in the financial statements.

Presentation and disclosure checklists

If you have indicated that you are using GAAP as the accounting framework in the Engagement set up, the GAAP Presentation and Disclosure Checklists folder is available under the Presentation and disclosure checklists phase.