/cross-tie-check

Purpose

Deep consistency after statements + notes exist.

Tests

1. Assets = L + E
2. Cash flow net change = Δ cash on SOFP
3. Profit = RE movement (adjust for dividends/other equity)
4. Opening balances = prior year signed FS closing
5. Each note total = primary line
6. Cross-reference numbers (Note X on face) correct
7. Related party balances ⊆ AR/AP/loan notes
8. Tax expense note ↔ tax computation ↔ tax payable

Completion

Done when: every material FS line tied to ATB/source or listed as fail; report on disk.