Audit PBC Pack and Lead Schedules
Checkout opens soonTurn the year-end trial balance into lead schedules, a PBC list and tie-outs for the audit.
Map each account once to a caption. The workbook builds sixteen lead schedules, an adjustments register with a summary of unadjusted differences against materiality, the request list and supporting schedules that tie to the adjusted trial balance. Every check shows PASS or FAIL.
- Sixteen lead schedules, A to P, with prior year audited, current year unadjusted, adjustments, adjusted figures and the variances that need an explanation.
- An adjustments register and a summary of unadjusted differences compared with the overall materiality you set (ISA 320 and ISA 450).
- A 63-item PBC list with status tracking, and fixed asset, borrowings, provisions, end of service, related party and bank schedules that tie. No macros.
From USD 79. Checkout opens soon.
See pricingSample output (PDF)
- 31 tabs
- 17 visible checks
- No macros
- 14-day refund, any reason
Fit
Who it is for, and who it is not for
Who it is for
- Companies preparing for their year-end audit, including UAE companies that need audited IFRS accounts for corporate tax and KSA companies filing on Qawaem.
- Small audit firms that want lead schedules and a summary of unadjusted differences built from the client's trial balance, under the Practice licence.
- Finance teams that track audit requests by email and want one list with dates, owners and status.
Who it is not for
- Forming an audit opinion or conclusion: the checks test arithmetic, completeness and consistency, and every judgement stays yours.
- Consolidation, drafting the financial statements or exporting journals: one entity and one year end per file.
- Specific materiality for particular balances (ISA 320.10) and carrying forward the prior year's uncorrected misstatements (ISA 450.11(b)): handle both outside the workbook.
- End of service policies beyond the rule parameters: resignation reductions, unpaid leave and the UAE savings scheme alternative are not applied.
- Charts of accounts that need more than the 47 captions, or more than 60 accounts in one audit area (80 on Team and Practice).
Tabs
Tab by tab
31 tabs, from inputs to the Checks tab.
- Settings
- Year end, currency, client, engagement reference, the date the PBC list is judged at, tolerance and the variance explanation threshold.
- Materiality
- Benchmark, basis and the percentages for overall, performance and clearly trivial materiality, with rounding and your rationale (ISA 320).
- Trial Balance
- One row per account with prior year audited and current year unadjusted balances, mapped once to one of 47 captions in 16 audit areas.
- Adjustments
- AJE and RJE lines with a Posted, Waived or Proposed status; each entry must balance.
- PBC List
- 63 standard requests by audit area, with requested, due, received and reviewed dates, owners and file references.
- FA Rollforward
- Property, plant and equipment, right-of-use assets and intangibles, rolled forward and tied to the trial balance.
- Borrowings
- Loan facilities and lease liabilities rolled forward, with the current portion tied to the current captions.
- Provisions
- Other provisions rolled forward and tied to the trial balance.
- EOSB
- End of service accrual per employee with UAE and KSA rule parameters you can change, tied to the provision.
- Related Parties
- Balances and transactions with each related party, tied to the related party captions.
- Bank Confirmations
- Ledger balance, confirmation and reconciling items per account, with a status, tied to cash.
- Summary
- Financial statement totals, materiality, adjustments, PBC counts and every tie on one page.
- Lead A to P
- Sixteen lead schedules, one per audit area: captions with variances and explanations, and the accounts behind them.
- Adjusted TB
- The trial balance after the posted adjustments.
- SUD
- Every entry's effect on profit, assets, liabilities and equity; waived entries above clearly trivial compared with overall materiality (ISA 450).
- Checks
- Every check visible, PASS or FAIL, with one cell that tells you whether everything passes and where to look when one fails.
Checks
The checks
Every check is visible on the Checks tab and shows PASS or FAIL.
| ID | Check | On the sample data |
|---|---|---|
| C01 | The trial balance balances for both years, and every row has an account and numeric amounts. | PASS |
| C02 | Every account is mapped once, to a caption from the list. | PASS |
| C03 | The adjustments register is valid: every entry balances and carries one status. | PASS |
| C04 | The adjusted trial balance balances. | PASS |
| C05 | Every lead schedule foots to the mapped trial balance, area by area. | PASS |
| C06 | Every lead schedule cross-foots, its accounts agree with its captions and every account of the area is listed. | PASS |
| C07 | The balance sheet balances for the prior year and for the current year, unadjusted and adjusted. | PASS |
| C08 | Every variance at or above the threshold has an explanation. | PASS |
| C09 | Aggregate uncorrected misstatements are below overall materiality on profit, assets, liabilities and equity (ISA 450.11). | PASS |
| C10 | Settings and materiality inputs are valid. | PASS |
| C11 | The fixed asset rollforwards tie to the trial balance, opening and closing. | PASS |
| C12 | The borrowings and lease rollforwards tie, including the current portion. | PASS |
| C13 | Provisions and the end of service listing tie to the trial balance. | PASS |
| C14 | Related party balances and bank confirmations tie, after reconciling items. | PASS |
| C15 | The PBC list is valid: areas from the list and dates in order. | PASS |
| C16 | No adjustment entry is left as Proposed. | PASS |
| C17 | Every requested PBC item has been received and reviewed. | PASS |
Compare
How it compares
Typical setups, not a review of any one product.
| Free template | Audit software | This workbook | |
|---|---|---|---|
| Lead schedules built from the trial balance | Varies by template | Usually | Yes, 16 audit areas |
| Summary of unadjusted differences against materiality | Varies by template | Usually | Yes |
| Checks you can show a reviewer | Varies by template | Varies, often inside the system | Every check visible, PASS or FAIL |
| Where your data lives | Your machine | Usually cloud hosted | Your machine |
| Price | Free | Usually a subscription | From USD 79, once |
Lead schedules built from the trial balance
- This workbook
- Yes, 16 audit areas
- Free template
- Varies by template
- Audit software
- Usually
Summary of unadjusted differences against materiality
- This workbook
- Yes
- Free template
- Varies by template
- Audit software
- Usually
Checks you can show a reviewer
- This workbook
- Every check visible, PASS or FAIL
- Free template
- Varies by template
- Audit software
- Varies, often inside the system
Where your data lives
- This workbook
- Your machine
- Free template
- Your machine
- Audit software
- Usually cloud hosted
Price
- This workbook
- From USD 79, once
- Free template
- Free
- Audit software
- Usually a subscription
Sample
Sample output
Sample output (PDF)
From the sample data: the Checks summary, the financial statement summary, materiality, the summary of unadjusted differences and the supporting-schedule ties of the sample company.
Pricing
Pricing
One-time payment. Choose the licence by how many people use the file and whose work it is for.
- Excel
- Up to 1,500 trial balance rows and 150 PBC items
- One named user
- Up to 3,000 trial balance rows and 250 PBC items
- Up to 10 named users in one organisation
- Up to 3,000 trial balance rows per file
- Up to 5 named users in one accounting or audit firm
- Any number of clients
Checkout opens soon
Notify me at launch
Built and tested. Checkout opens at launch.
With every licence
- One-time price. Updates within the same major version are free for as long as we sell it.
- You can ask for a full refund for any reason within 14 days of purchase. This is our own promise. The statutory withdrawal right you give up at checkout is a separate legal right.
- Prices are in USD. Depending on your country, sales tax is either included in the price or added at checkout, and Paddle shows the total before you pay. Your checkout may show a local price.
- After a purchase we may email you tips for your tool and about similar Hayatiq tools; every email has an unsubscribe link.
- This is a tool, not tax, accounting or financial advice.
Questions
Questions
Does it need macros?
No. Every calculation is a formula you can trace. There is no VBA in the file.
Which Excel versions does it work in?
It is built without macros or dynamic-array functions and tested in Excel 365 for Windows. The Excel 2019, Mac and Google Sheets checks are listed on the How we test page as they are completed.
Does it form an audit opinion?
No. It prepares working papers and tests arithmetic, completeness and consistency. Materiality, the clearly trivial threshold and the decision to post or waive an entry are inputs you own; the workbook applies them and nothing else.
Which end of service rules does it use?
Parameters for the UAE (21 days of basic wage per year for the first five years, 30 days after, capped at two years' wage, after one year of service) and KSA (half a month's wage per year for the first five years, a full month after). You can change them; the Read Me lists what the accrual does not apply.
Can I add my own requests to the PBC list?
Yes. The 63 standard items are loaded with an audit area each; add or edit items, then track the dates, owners and file references. Overdue is judged against the status date you set, not today's date.
Is my data uploaded anywhere?
No. The workbook runs on your computer. We never see your trial balance.
Why not ask an AI assistant to build the lead schedules?
You can, and you then need to check what it built. This workbook is the checked version: the same formulas in every file, every check visible, and each release tested against an independent recompute before it ships.
What does the licence allow?
Pro: one named user, for their own organisation, up to 1,500 trial balance rows. Team: up to 10 named users in one organisation, for its own work, up to 3,000 rows. Practice: up to 5 named users in one accounting or audit firm, for any number of clients, up to 3,000 rows per file. You may give completed files to your auditors and reviewers.
How do updates work?
When we release an update, it is free within the same major version for as long as we sell it. You get an email and download it from your library.
What happens after I pay?
Paddle emails your receipt, and we email you a one-time link to Your downloads. If the link has expired, open Your downloads and enter the same email address for a fresh one. Updates appear in the same place.
What if it does not work for me?
Ask within 14 days of purchase for a full refund, for any reason.
How it is built
Every workbook is generated from source code written for Hayatiq and checked by an independent test suite before release.