Audit Adjusting Entries Checklist
Use this checklist to document and review adjusting entries for the audit period, including entry details, support, evaluation, and follow-up actions.
Audit Context and Review Details
Audit Period / Financial Period
*
-
Month
-
Day
Year
Date
Entity or Department Name
*
Prepared By / Reviewer Name
*
Review Date
*
-
Month
-
Day
Year
Date
Checklist Scope / Entry Category
*
Accruals
Deferrals
Estimates
Reclassifications
Depreciation / Amortization
Revenue Recognition Adjustments
Inventory Adjustments
Other
Adjusting Entry Checklist
Adjusting Entries
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Instructions: Add one row per adjusting entry being reviewed and complete all applicable columns.
Entry Reference / ID
*
Journal Entry Date
*
-
Month
-
Day
Year
Date
Account(s) Affected
*
Debit Amount
Credit Amount
Reason for Adjustment
*
Audit Evaluation and Follow-Up
Accuracy Rating
*
1
2
3
4
5
Completeness Rating
*
1
2
3
4
5
Materiality Impact
*
Low
Moderate
High
Issues Identified
Required Correction Action
Responsible Team or Owner
Target Follow-Up Date
-
Month
-
Day
Year
Date
Final Reviewer Comments
Submit Checklist
Should be Empty: