Engagement
Period-end cash checks
Cut-off testing around month-end or year-end receipts and payments so cash and revenue land in the correct period.
Enquire about this review
Purpose
Period-end cash checks focus on whether receipts and payments near the cut-off date belong in the period under review. This engagement sits beside a full bank reconciliation review when auditors or boards ask specifically about cut-off.
Included
- Selection of receipt and payment samples either side of the close date
- Tracing to bank clearance dates and invoice / remittance evidence
- Note of mispostings that shift cash or revenue across periods
- Summary table suitable for the year-end file
Excluded
- Inventory cut-off or stock counts
- Revenue recognition under complex contracts beyond cash receipt timing
Enquire via contact with your close date and preferred sample size.