Perform fieldwork

This topic applies to OnPoint PCR.

What is OnPoint PCR?

You need to present and substantiate your analysis of the trial balance and any other applicable data sources in the Fieldwork phase.

In this phase, you need to complete the following checklist documents:

  • 2-100 Review - Overall analysis - Based on selections in this checklist, additional checklists in the Assets, Liabilities and Equity and Revenue and Expenses folders will need to be completed.

  • 2-105 Passed Journal Entry Summary - 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.

  • 2-110 Review Inquiries - Required and General - To document any inquiries you have based on the work performed.

Note: Make sure all the checklists in this phase are signed off by the designated preparer and reviewer.

You can also use the 2-106 PBC Requests - Review Inquiries query document to request additional information and files from the client. To learn more about the query documents functionality, see Staff-contact collaboration (Queries).