Use this comprehensive task list template to gather and compile all the information you need for your audit PBC request!
What is a PBC List?
A Prepared by Client, or Provided by Client, (PBC) List, sometimes also called an Audit Request List, is a list of tasks you’re expected to provide, and the information provided is then used during the audit to conduct testing.
PBC lists come in all shapes and sizes. The document is usually submitted as an Excel spreadsheet, but there are many other digital formats that help track PBC items. A PBC list is dynamic which means it can change during the engagement.
What Are PBC Lists Used for?
The contents of a PBC list are unique to an audited organization. However, they usually include supporting documents such as financial statements, policies, and reports auditors can refer to before, during, and after the engagement.
PBC lists help organizations prepare and keep track of the documents they need to submit to the auditor before the engagement. The quality of the PBC list and the provided documents can significantly impact the length of the audit.
Start With a PBC Checklist
The following audit checklist includes all the items required for your PBC document, from general steps to the nitty-gritty like payroll and taxes.
There are 21 items in this audit checklist, each with its own set of subtasks. Simply copy this document to your workspace of choice to get started!