Close-the-Books Audit Work Program

KnowledgeLeader has developed this Close-the-Books Audit Work Program to provide best-practice examples of the procedures and actionable steps associated with a close-the-books audit. There are two samples included with this tool:

Sample 1 is a straightforward audit program that provides audit steps for the planning, fieldwork and reporting stages. Sample 2 provides some additional background information on closing the books along with a list of general financial audit procedures, management controls to consider, and a flowchart to give you a visual map of the steps you should consider for your close-the-books process.