UK Balance sheet accounts evaluation/rec

[Riskreep]

Hi all


I need to check balance sheet accounts for one of the companies within our group structure before the auditors arrive in next month, just to make sure everything matches up, no adjustments need posting or been left, no random balances, and the nominal account to back the TB balances are OK.


I’m a little confused how I should approach this –


Debtors & creditors control – Simply print the debtors analysis detailed and ensure all the balances look OK, and have explanations for the debts over 90 days?


Cash/Bank balance – Match the TB balance to the most recent reconciled bank balance and print off.


I’m unsure how I should evaluate payroll balance, and accruals and prepayments? Should I match the book balances to schedules that I presume the accounts manager will have?

Any guidance will be much appreciated.

Thanks