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Substantiation file requirements

Client Substantiation File.

The substantiation file requirements schedules on the following pages provides guidance for some of the information your audit team will require.

Please note that this is not a complete list and your audit team may ask for more information during the audit.

Supporting documentation is information that provides evidence of the accuracy of an account balance or an item included in an account balance or for the reported performance information.

It’s important to cross‑reference information between the annual report and files because it provides a clear audit trail that shows how the supporting documentation links to the annual report.

Example of how to reference in the audit file

The financial statements should include a reference to the audit file where the lead schedule for the amount is and there should be a cross reference from the lead schedule back to the financial statements.

For each item in the lead schedule there should be a reference to the listing/schedule/supporting evidence that is included in the audit file. This listing/schedule/supporting evidence should also agree to the amount that this included in the lead schedule and be cross referenced back to the lead schedule.