Reviewing a draft audit response

For each draft

• Every factual statement: is it in a document you hold, and is the figure right?
• Every document reference: does the file exist, is it the version cited, and is the page or tab right?
• Every item marked To follow: is it being assembled, and by whom?
• Every rule cited: has your advisor confirmed it applies to your facts and year?
• Every assumption: where the draft infers something the documents do not say, is the inference safe?
• The status note: does the draft's own reviewer note agree with your view of the gap?

Across the response

• Project items match the project: nothing from another business component has crept in.
• Company-wide items are consistent across every project's response.
• Totals agree: wages by project add to the Form 6765 wage line.

What drafting does not do