Engagement
Interim Review & Cut-off Testing
Half-year review procedures focused on revenue cut-off, inventory counts observation planning, and unusual journal entries.
Who it is for
Groups with lender covenants or parent quarterly reporting needs
Result you receive
Interim review findings memo and a punch-list for year-end readiness
Included
- Analytical review of interim figures
- Cut-off sample testing
- Inventory count observation planning notes
Not included
- Full year-end opinion
- Valuation of complex financial instruments
How the work proceeds
- Planning
- Field samples
- Memo delivery
Preparation
Interim trial balance and major contract list
Constraints
Not a substitute for a statutory audit
Next step
Share your interim close calendar