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Audit PBC: revenue and accounts receivable

Typical prepared-by-client items for the revenue cycle: AR aging tied to the GL, revenue rollforward, contracts, and cut-off notes for external audit.

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What this template is for

Prepared-by-client (PBC) schedules let auditors test revenue recognition and receivable existence without rebuilding your subledgers. This list reflects common revenue / AR requests on first-year and recurring audits. Tune line items with your audit team’s official PBC.

When to use it

  • External audit fieldwork prep (30–60 days out).
  • Revenue recognition policy updates or new product lines.
  • SOC / diligence requests that mirror audit-style documentation.

Tips

  • Tie every schedule to TB / GL as of the same date; note post–year-end cash receipts separately.
  • Redact customer PII in sample contracts if policy requires, coordinate with the audit team.

Checklist preview

What this template asks for

These items are cloned into your workspace when you use the template. Edit anything before you send.

7 items

  1. Accounts receivable aging (tied to general ledger)

    Required File upload

    Buckets and total must agree to the trial balance.

    Excel or PDF; include currency if multi-currency AR.

  2. Revenue analytical / rollforward by month

    Required File upload

    Bridge from prior year or show seasonality drivers.

    Should tie to GL revenue accounts for the period under audit.

  3. Top customer listing with revenue and receivable balances

    File upload

    Often top 10–20 customers; confirm threshold with auditors.

  4. Sample customer contracts or standard terms

    File upload

    For revenue recognition testing (performance obligations, variable consideration).

    Master agreement + order form pattern is typical for SaaS.

  5. Deferred revenue / contract liability schedule

    File upload

    If not applicable, note N/A with short rationale.

  6. Revenue recognition memo or policy summary (current year)

    File upload

    Especially important after pricing, SKU, or contract changes.

  7. Cut-off and returns notes (year-end)

    Long answer

    How you handle shipments, acceptance, and credits around period-end.

Add this to your workspace, then send when you are ready

We save it as a template so you can adjust items, choose a client, and send like any other request.