Test requirements

Each of the tests in an audit have unique requirements. In some cases you may need to edit documents or convert them to the required format. When creating an audit, you must first provide the Nominal Ledger which will be used across all tests.

File Size Limits

Uploading very large files to AuditBot can cause unexpected behavior and will likely prevent a test from being completed. Maximum file sizes are provided below.

Document	Limit
Nominal Ledger It is possible to upload multiple files for this document. This is useful if your document exceeds the per document limits. For example you might export the ledger in quarters and upload as 4 files.	5 documents 20MB per document
Post Year End Nominal Ledger / Sales Order Book / Bank Statement / Payroll Report / Trial Balance	20MB per document
Invoice / Sales order / Delivery Note / Identity Document / Payslip	10 pages per document 20MB per document
Nominal Code Import (CSV)	1MB per document

Nominal Ledger Requirements

These requirements also apply to the Post Year End Nominal Ledger document.

The Nominal Ledger must be uploaded as a Microsoft Excel file (XSLX). The column headings in the document must use specific names. The required column headings are listed below. Column heading names are case insensitive.

Column Name	Format	Description
Date	mm/dd/yyyy	The date of the transaction
Account Code	Any alphanumeric value	The sales code or nominal code which is used to classify the transaction (e.g. sales or purchases). Nominal codes are used in AuditBot to find specific data when conducting tests. Tests will not function correctly without this information.
Description	Any value	A description of the transaction. This information is sometimes included in test results.
Reference	Any value	A reference value which is stated on documents which relate to the transaction. For example the Order Reference or Invoice Reference. This field is used to link related documents to transactions in the Nominal Ledger. Test will not function correctly when this information does not match exactly.
Net	Decimal (e.g. £1,234.56)	The value of the transaction using western english number formatting. This field is used to validate that transactions in the Nominal Ledger match totals in related documents.

Each individual test has further document requirements, which are listed below.

Purchases

Purchase Transaction Test

To provide assurance that sales made have been completely recorded at the correct amount and income has been allocated to the proper period, accurately and appropriately.

Name	File Format	Comments
Purchase Invoice	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate, TotalTax It is possible to support other column heading names using Document Aliases. Column heading names are case insensitive.

Purchase Cutoff Test (Goods & Services)

To provide reasonable assurance that purchases are being included into the correct accounting period and are not overstated.

Name	File Format	Comments
Delivery Note Post Year Goods Only	PDF	The document should contain the following data: DeliveryDate, InvoiceRef, VendorName, OrderRef
Delivery Note Pre Year Goods Only	PDF	The document should contain the following data: DeliveryDate, InvoiceRef, VendorName, OrderRef
Purchase Invoice Post Year	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate, TotalTax
Purchase Invoice Pre Year	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate, TotalTax

Purchase Walkthrough Test (Goods & Services)

To ensure that the purchase system is working accurately and in accordance with the system notes.

Name	File Format	Comments
Bank Statement	CSV	The document should use the following column headings: Date, Net, Ref The Date column uses the following date format: mm/dd/yyyy
Delivery Note Goods Only	PDF	The document should contain the following data: DeliveryDate, InvoiceRef, VendorName, OrderRef
Purchase Invoice	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate, TotalTax
Purchase Order	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate

Sales

Sales Transaction Test

To provide assurance that sales made have been completely recorded at the correct amount and income has been allocated to the proper period, accurately and appropriately.

Name	File Format	Comments
Sales Invoice	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate, TotalTax It is possible to support other column heading names using Document Aliases.
Sales Order	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate It is possible to support other column heading names using Document Aliases.

Sales Transaction Occurrence Test

To provide assurance that sales made exist and have been recorded at the correct amount and income has been allocated to the proper period, accurately and appropriately.

Name	File Format	Comments
Sales Invoice	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate, TotalTax It is possible to support other column heading names using Document Aliases.

Sales Walkthrough Test (Goods & Services)

To ensure that the sales system is working accurately and in accordance with the system notes.

Name	File Format	Comments
Bank Statement	CSV	The document should use the following column headings: Date, Net, Ref It is possible to support other column heading names using Document Aliases. The Date column uses the following date format: mm/dd/yyyy
Delivery Note	PDF	The document should contain the following data: DeliveryDate, InvoiceRef, VendorName, OrderRef It is possible to support other column heading names using Document Aliases.
Sales Invoice	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate, TotalTax It is possible to support other column heading names using Document Aliases.
Sales Order	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate It is possible to support other column heading names using Document Aliases.

Sales Cutoff Test (Goods & Services)

To provide assurance that sales made have been completely recorded at the correct amount and income has been allocated to the proper period, accurately and appropriately.

Name	File Format	Comments
Delivery Note Post Year	PDF	The document should contain the following data: DeliveryDate, InvoiceRef, VendorName, OrderRef It is possible to support other column heading names using Document Aliases.
Delivery Note Pre Year	PDF	The document should contain the following data: DeliveryDate, InvoiceRef, VendorName, OrderRef It is possible to support other column heading names using Document Aliases.
Sales Invoice Post Year	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate, TotalTax It is possible to support other column heading names using Document Aliases.
Sales Invoice Pre Year	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate, TotalTax It is possible to support other column heading names using Document Aliases.

Wages

Wages Transaction Test

To provide assurance that the client keeps adequate personnel files on record. To provide assurance over the Existence and Occurrence of the payroll expense. To provide reasonable assurance over the accuracy of payroll deductions calculated during the year. To provide assurance that the correct deductions for social security are being declared to HMRC.

Name	File Format	Comments
Identity Document	PDF	The document should contain the following data: DateOfBirth, FirstName, LastName, Sex It is possible to support other column heading names using Document Aliases.
Payroll Report	CSV	The document should use the following column headings: Process Date, Employee Name, Total Gross, Tax, Employee NI, Employer NI, Employee Pension, Net Pay, Employer Pension It is possible to support other column heading names using Document Aliases.
Payslip	PDF	The document should contain the following data: Ref, Process Date, Tax Code, total Gross Pay, Payment Period, PAYE Tax, EE Pension, Net Pay, National Insurance, PAYEDeduction, EEDeduction It is possible to support other column heading names using field aliases.

Wages Reconciliation Test

To provide assurance that the wages and salaries costs are not materially mis-stated in the accounts.

Name	File Format	Comments
Trial Balance	CSV	The document should use the following column headings: Account Code, Description, Amount It is possible to support other column heading names using Document Aliases.

Wages Walkthrough Test

To provide assurance that the wages and salaries costs are not materially mis-stated in the accounts.

Name	File Format	Comments
Employee Contract	PDF	The document should contain the following data: Employee’s Name, Contract Signed, Right To Work It is possible to support other column heading names using Document Aliases.
Bank Statement	CSV	The document should use the following column headings: Date, Net, Ref It is possible to support other column heading names using Document Aliases. The Date column uses the following date format: mm/dd/yyyy
Payroll Report	CSV	The document should use the following column headings: Process Date, Employee Name, E’EE Ref, Total Gross, Tax, Employee NI, Employer NI, Employee Pension, Net Pay, Employer Pension It is possible to support other column heading names using Document Aliases.
Payslip	PDF	The document should contain the following data: Ref, Process Date, Tax Code, total Gross Pay, Payment Period, PAYE Tax, EE Pension, Net Pay, National Insurance, PAYEDeduction, EEDeduction It is possible to support other column heading names using Document Aliases.

Balance Sheet

Other Taxation & Social Security Test

Compare values from Trial Balance, P32 and VAT Return to check that PYE, NI and VAT have been properly calculated for a given financial period.

Name	File Format	Comments
Trial Balance	CSV	The document should use the following column headings: Account Code, Description, Amount
P32	PDF	The document should contain the following data: PAYE, Net NI
VAT Return	PDF	The document should contain the following data: Total VAT
Bank Statement	CSV	The document should use the following column headings: Transaction Reference, Transaction Date, Transaction Amount

Supplier Statement Test

Compare Aged Creditors and Supplier Statement documents and ensure that supplier balances have been reported correctly.

Name	File Format	Comments
Aged Creditors	CSV	The document should use the following column headings: Supplier Account Code, Supplier Name, Supplier Balance
Supplier Statement	PDF	The document should contain the following data: Supplier Name, Balance, Date
Supplier Turnover	CSV	The document should use the following column headings: Supplier Name

After Date Cash Test

Review the Aged Debtors report and compare debtor balances to payments found in Bank Statements

Name	File Format	Comments
Aged Debtors	CSV	The document should use the following column headings: Supplier Account Code, Supplier Name, Supplier Balance
Bank Statement	CSV	The document should use the following column headings: Transaction Reference, Transaction Date, Transaction Amount

Accruals Listing Test

Review the Accruals Listing report and compare to Sales Invoices to check that the totals match

Name	File Format	Comments
Sales Invoice	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate, TotalTax It is possible to support other column heading names using Document Aliases.
Accruals Listing	CSV	The document should use the following column headings: Description, Nominal, Period, Invoice Reference, Invoice Amount, Accrued Amount

Prepayments Listing Test

Review the Prepayments Listing report and compare to Purchase Invoices to check that the totals match

Name	File Format	Comments
Purchase Invoice	PDF	The document should contain the following data: Subtotal, InvoiceTotal, InvoiceID, PurchaseOrder, VendorName, InvoiceDate, TotalTax It is possible to support other column heading names using Document Aliases.
Prepayments Listing	CSV	The document should use the following column headings: Description, Nominal, Period, Invoice Reference, Invoice Amount, Prepaid Amount

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