{"id":48,"date":"2026-10-01T09:27:52","date_gmt":"2026-10-01T09:27:52","guid":{"rendered":"https:\/\/elementor.ltheme.com\/lt-report\/before-the-auditor-arrives-getting-the-pbc-list-done\/"},"modified":"2026-10-16T23:42:07","modified_gmt":"2026-10-16T23:42:07","slug":"before-the-auditor-arrives-getting-the-pbc-list-done","status":"publish","type":"post","link":"https:\/\/elementor.ltheme.com\/lt-report\/before-the-auditor-arrives-getting-the-pbc-list-done\/","title":{"rendered":"Before the auditor arrives: getting the PBC list done"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Most of the time an audit takes depends on when the papers on the PBC list are ready, not on the auditor (sample briefing).<\/p>\n\n\n<p class=\"wp-block-paragraph\">Reconcile every bank account at the year end, print the aged lists of receivables and payables from the system, and keep the signed stock sheets together.<\/p>\n\n\n<p class=\"wp-block-paragraph\">Send the list in one go, and name one person to answer questions during fieldwork.<\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>The list of what to prepare decides how long fieldwork takes (sample briefing).<\/p>\n","protected":false},"author":1,"featured_media":14,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-48","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit"],"_links":{"self":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/posts\/48","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/comments?post=48"}],"version-history":[{"count":1,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/posts\/48\/revisions"}],"predecessor-version":[{"id":75,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/posts\/48\/revisions\/75"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/media\/14"}],"wp:attachment":[{"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/media?parent=48"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/categories?post=48"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elementor.ltheme.com\/lt-report\/wp-json\/wp\/v2\/tags?post=48"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}