/auditor-pack

Purpose

Handoff to external auditors.

Typical contents

• Final ATB & mapping
• GL detail for material accounts
• Bank recons + statements
• FAR & dep schedule
• AR/AP listings & subsequent receipts/payments
• Loan agreements & confirmations status
• Related party schedule
• Minutes / key contracts index
• Tax computation draft
• Queries cleared log

Label

FOR AUDIT — prepared by [firm] — not the auditor's working papers