All features/Trial balance & FSA mapping

Phase 2 · The hinge of the file

Import the trial balance. Map it once. The file builds itself.

Phase 2 is the hinge of the whole platform. The trial balance comes in, AuditBot maps it to financial-statement areas — and the moment mapping completes, the system generates the working papers, lead sheets and client request list for the entire audit.

Import

PDF, CSV or Excel — parsed and validated.

Upload the client's trial balance in whatever format it arrives. The importer auto-detects account code, description and debit/credit columns (plus prior-year balances for first-year files), then validates the lot: does it balance, are there duplicate or missing codes, did anything mis-parse. You review the grid and correct reading errors before anything proceeds.

  • Totals must balance before the file moves on — unbalanced TBs are flagged line by line.
  • Prior-year columns import alongside for first-year engagements.
app.audit-intel.com/engagements/acme-fy2025/trial-balance
CodeAccountDebitCredit
1001Cash at bank184,320
1100Trade debtors612,940
2000Trade payables298,110
4000Revenue3,910,500
Blue = client-prepared / accounting-software data — the colour code holds across the whole platform.
Opening balances

The opening balance test, automated to the decision point.

Prior-year closing balances are compared to current-year opening balances account by account, with the difference calculated for every line. Each difference walks a short decision path — mapping or reclassification only? corrected in the current year? does it affect retained earnings? — and the system determines from the answers whether a journal is required, pre-filling the standard conclusion for the auditor to confirm.

  • A first-year verification program covers files with no prior-year audit.
  • Conclusions are pre-populated, never pre-signed — the auditor confirms.
app.audit-intel.com/engagements/acme-fy2025/trial-balance/opening-balance
Accounts compared142 of 142
Differences identified3
Reclassification only2 — no journal
Journal required1 — drafted for review
FSA mapping

AI maps every account — and remembers it next year.

AuditBot classifies each account to a financial-statement area from its code, description and prior-year logic. You override anything with drag-and-drop. The mapping is memorised per client, so next year the same accounts land in the same areas automatically — the file genuinely rolls forward.

  • Suggestions are exactly that — every mapping is auditor-confirmable.
  • Mapping memory is per client, so industry-specific charts of accounts stick.
app.audit-intel.com/engagements/acme-fy2025/mapping
1001 Cash at bank →Cash & cash equivalents
1100 Trade debtors →Trade & other receivables
4000 Revenue →Revenue
2000 Trade payables →Trade & other payables
Gate: completing the mapping auto-generates the working-paper bundles, lead sheets and the client's information-request list for every mapped area. Nothing downstream exists before this moment.
Lead sheets

Lead sheets that are always current.

Each financial-statement area gets a lead sheet derived in real time from the trial balance plus any adjusting journals — post an adjustment and the lead sheet and draft financial statements move with it. Drill from any line down to the transactions behind it. Before sampling can run, the general ledger must reconcile to the lead sheet within performance materiality — the platform enforces it.

  • Adjusting journals flow through to lead sheets and draft financials instantly.
  • Every figure drills down — no “where did this number come from”.
app.audit-intel.com/engagements/acme-fy2025/lead-sheets/revenue
Per TB
$3,910,500
Adjustments
+$42,000
Final
$3,952,500
GL → lead sheet reconciliationWithin performance materiality

See it on your own engagements.

Start your firm free, or book a demo and we will walk you through the platform on a real audit file.

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