Related-party balance review
A focused reconciliation of intercompany receivables and payables at a reporting date, suited to groups clearing aged open items before year-end close.
From HK$32,000
Request a scope letterOverview
When the full transaction audit is more than you need, this review concentrates on period-end intercompany balances. We match counterpart ledgers, investigate aged items, and document reasons for remaining differences.
Included
- Pair-wise balance comparison across named entities
- Ageing analysis of open items over 90 days
- Enquiry notes on unresolved differences
- Summary memorandum for your close pack
Not included
Invoice sampling across the full year, management fee allocation testing, or statutory audit procedures.
Next step
Enquire about a balance review with your reporting date and entity list.