Accounting Firms
Workable records for document-heavy engagements.
Organize, review and connect client-provided documents for engagements involving large volumes of information, with the work scoped to your team's requirements.
The work behind the sector
- Preparing and organizing engagement records
- Document work supporting transaction reviews
- Identifying inconsistencies and missing information in supplied records
Relevant data products
What an engagement typically covers
The kind of client-provided material a document-heavy engagement usually works through.
Typical engagement records
- Client contracts and agreements
- Transaction and ledger records
- Supporting schedules and confirmations
- Prior-period engagement files
Why this work matters
PCAOB staff identify data and analytical expertise, supported where appropriate by technology, as important to effective audit procedures addressing fraud.
PCAOB staff — Spotlight: Staff Update on 2024 Inspection Activities · 2025
A staff publication, not a new Board rule. Concerns auditors and public-company fraud procedures; does not establish a duty to buy CRUNCH or outsource, and no CRUNCH performance or regulatory approval is established.
Read source