132 analyses, filed the way an audit file is.
Twelve areas, indexed A to L as the application files them — the same letters that reference each worksheet in the workbook it exports. 65 run on the general ledger alone; the other 67 run once the client document they test is loaded beside it.
- Analyses
- 132
- On the ledger alone
- 65
- Client documents read
- 63
- Audit areas
- 12
No analysis matches. Try a shorter word, or ask for it in plain English in the application.
Planning & analytics
Materiality, the statements, trends and ratios. 12 analyses, all on the ledger alone.
- MaterialityKeySet the engagement up once — who it is for, in what period and currency, and on what basis materiality is struck — and let every other worksheet read that record rather than restate it.Ledger
- Income StatementKeyA tree of the mapping levels, ordered revenue down to net income, each node against last year.Ledger
- Balance SheetKeyEvery account group in statement order, rolled up through its parents, each level against last year.Ledger
- Relationship RatiosKeyTest financial relationships that should move together and flag when they decouple.Ledger
- Gross MarginKeyRepeat the gross margin build per segment to surface a losing segment hidden inside a healthy blended average.Ledger
- Dimension AnalysisProfile who is posting, not just what, because authorization risk lives at the user level.Ledger
- Free cash flow calculatorReconstruct the cash flow statement from the GL alone and test whether reported profit translates into real cash.Ledger
- GL StatisticControl totals of the ledger — lines, entries, debits and credits — and, once the client's trial balance is loaded, whether the population is complete.Ledger
- GL to Trial BalanceReconcile the general ledger to the client's own trial balance, account by account, and test this year's opening balances against last year's closing. Needs the client's trial balance.Ledger
- Monthly ActivityDetect accounts posting an abnormal amount in a given month relative to their own history.Ledger
- Multi-Year TrendRevenue, gross margin, operating and net result for up to five fiscal years the ledger holds, with growth and margins, and movements above performance materiality called out.Ledger
- Reasonableness TestsSubstantive analytics with an expectation: payroll taxes to wages, output tax to taxed sales, and the monthly run-rate of depreciation and interest, each against the entity's own typical month.Ledger
Journal entries
Risk scoring and journal entry testing. 21 analyses, all on the ledger alone.
- Risk CockpitKeyEach caption's journal lines carrying the risk model's markers, valued by the assertion they threaten and read against performance materiality, with the worksheets that test each.Ledger
- Risk ScoringKeyVisualize the shape of the entire risk-scored population at once.Ledger
- Backdating / Late-PostedKeyDistinguish entries posted on the actual day from entries whose posting date was deliberately set to an earlier period.Ledger
- Suspense & Clearing AccountsKeyItems still open at the year end in accounts that should be empty — suspense, clearing and the catch-alls QuickBooks and Xero create — each listed with its age.Ledger
- JE Number GapsKeyVerify journal entry numbering integrity — a missing number can mean a deleted entry.Ledger
- Benford 1st DigitTest whether amounts follow the natural distribution that occurs when numbers arise organically.Ledger
- Benford's Law (2-Digit)Extend the leading-digit test to the second digit, as supporting analytics against approval thresholds.Ledger
- ClusteringIdentify account-to-account posting patterns that occur so rarely they fit no normal business process.Ledger
- ExplainabilityProduce a documented breakdown of why any flagged entry received its score.Ledger
- Header/Line ConflictFind entries approved by the person who prepared them, and preparers who post to both revenue and the cash or receivable that settles it.Ledger
- JE Line ItemsNarrow the full line population to the subset worth a human reading.Ledger
- JE SummaryCollapse individual lines to one row per journal entry.Ledger
- Keywords: "Bribery"Search professional-fee entries for terms associated with bribery and facilitation payments, such as gift, facilitation or consulting.Ledger
- Keywords: "Concealment"Search entry descriptions for the vague terms used to hide what an entry really is — fix, misc, adjustment, error, per CFO, reclass.Ledger
- Manual Adjustment RatioMeasure the share of manual journals per source module, where a high share points to a broken integration.Ledger
- Manual RevenueList revenue booked by manual journal rather than through the sales module.Ledger
- Risk-Based JETurn individual flags into one combined score per entry.Ledger
- Round Number SpikesFlag round-thousand amounts in the accounts where estimates and improper payments tend to sit, such as professional fees, marketing and gifts.Ledger
- TE ThresholdFormalize how much work each caption deserves — balance sheet and P&L alike.Ledger
- The "Slow Close"Measure how long after the period end entries are still being posted.Ledger
- Weekend WarriorsFind entries made at the weekend by people rather than by automated systems.Ledger
With the journal entry test criteria, which select entries by the characteristics ISA 240 and AS 2401 point to: journal entry testing.
Revenue & receivables
Cut-off, confirmations, ageing and credit notes. 20 analyses, 7 with a client document.
- Revenue CutoffKeyTest whether the sale was actually earned in the period it was recorded.Ledger
- ConfirmationsKeyEvaluate customer confirmations against the listing, and route the silences to the alternative procedure.+ 2 documents
- AR AgingKeyAge the receivables and show how long customers take to pay, against the bad debt provision.Ledger
- Subsequent ReceiptsKeyTest the year-end receivables by the cash received against them after year end.+ 2 documents
- Credit MemosKeyCatch revenue recognized then quietly reversed shortly after period end.Ledger
- 3-Way Revenue MatchTrace which accounts feed which, and how much of the money leaves the expected path, to show the routes no normal process takes.Ledger
- Aged Debtors to LedgerAgree the aged debtors listing to the receivables balance, in total and invoice by invoice.+ aged debtors listing
- Channel StuffingIdentify channel stuffing — late period revenue reversed in the first weeks of the new period.Ledger
- Contract WIP ScheduleRecalculate revenue on contracts in progress and find loss contracts not fully provided.+ contract WIP schedule
- Credit Limits and Customer MasterRead each customer’s year-end balance against the limit, terms and history in the customer master.+ 2 documents
- Customer ConcentrationIdentify customers representing an outsized share of revenue.Ledger
- Deferred RevenueRecompute the deferral of every contract billed in advance from its own service period.+ deferred revenue schedule
- Duplicate Customer ReceiptsInvoices collected twice: two customer receipts for the same invoice and amount, or the same amount within 30 days where no reference is carried.Ledger
- Intercompany RevenueVerify intercompany transactions eliminate cleanly at the group level.Ledger
- Price TestingRe-price every invoice line from the price list and the discount each customer was agreed.+ 2 documents
- Revenue ReversalIdentify equal-and-opposite journal entry pairs — a recognized fraud pattern.Ledger
- Revenue TrendTest whether revenue follows a believable shape across the year.Ledger
- Sales vs ShippingTest whether sales of goods move with the cost of materials and freight, since revenue with no matching cost can be a sign of fictitious sales.Ledger
- Top-Side AdjustmentsFind revenue entries made after the period end by senior or administrative users.Ledger
- Unapplied CashFind cash that arrived but was never matched to an invoice.Ledger
Documents this area reads: customer confirmation replies, aged debtors listing, customer receipts after year end, customer contract terms, contract WIP schedule, credit-note listing with reasons, customer master file, deferred revenue schedule, despatch and delivery notes, price list, sales invoice lines. Where the client finds them
Purchases & payables
Unrecorded liabilities, accruals and suppliers. 19 analyses, 9 with a client document.
- Unrecorded LiabilitiesKeySearch specifically for unrecorded liabilities.Ledger
- Accruals ListingKeyAgree the accruals listing to the ledger and test each accrual against what it turned into.+ accruals listing
- Supplier Statement ReconciliationKeyReconcile supplier statements to the ledger and surface the invoices the ledger never recorded.+ supplier statements at year end
- Duplicate InvoicesKeyFind invoices paid twice.Ledger
- Vendor MasterKeyMonitor vendor master changes that precede suspicious payments.+ 2 documents
- Aged Creditors to LedgerAgree the aged creditors listing to the payables balance, in total and invoice by invoice.+ aged creditors listing
- AP Aging & DPOAge the open payables at period end, and compare how fast settled invoices were actually paid against contracted terms.Ledger
- Dormant Vendor Wake-UpFind vendors paid again after more than a year without a payment.Ledger
- Ghost Vendor IndicatorsVendors whose postings match a fictitious-vendor pattern — new this year, round fees, paid within a day or two, booked and paid by the same user, few invoices — listed where three or more hold.Ledger
- Invoice VouchingVouch supplier invoices, read from their PDFs, to the ledger — and the ledger to them.+ supplier invoices (PDF)
- Payments ReviewTest supplier payments where fraud and error leave money: unknown payees, unknown accounts, repeats.+ supplier payment listing
- PO, Receipt and Invoice MatchRe-perform the three-way match on every supplier invoice, and find goods received and not invoiced.+ purchase orders with receipts
- Prepayments ScheduleAgree the prepayments schedule to the ledger and recalculate each prepayment from its own dates.+ prepayments schedule
- Relative Size Factor (RSF)Find vendors whose invoices to the entity run in an unbroken sequence — a sign the entity may be their only customer.Ledger
- Structuring (Smurfing)Find payments split to stay under an approval limit.Ledger
- The "Sunday Vendor"Find vendors created on a Sunday that have since been paid significant amounts — a shell-company indicator.Ledger
- Vendor DependencyIdentify vendors representing a disproportionate share of spend.Ledger
- Vendor Risk RankingRoll every vendor-level signal into one aggregated risk score per vendor.Ledger
Documents this area reads: accruals listing, aged creditors listing, delegation-of-authority matrix, supplier invoices (PDF), purchase invoices received after year end, with service periods, supplier payment listing, prepayments schedule, purchase orders with receipts, supplier statements at year end, supplier master file, supplier master change log. Where the client finds them
Inventory
Count, cut-off, valuation and slow-moving stock. 7 analyses, 6 with a client document.
- Count VariancesKeyVerify inventory quantities in the system actually exist on the shelf.+ 2 documents
- Inventory Cut-offKeyShow that goods received either side of the year end are recorded in the period they were received.+ goods received notes either side of the year end
- NRV TestingKeyTest the core inventory valuation rule: inventory must be carried at the lower of cost and NRV.+ 2 documents
- Slow-Moving (SLOB)KeyTest for slow-moving and obsolete inventory based on movement history, not price.+ 2 documents
- Inventory Listing to LedgerKeyAgree the inventory valuation listing to the ledger, and test that every line is quantity times cost.+ inventory valuation listing
- Inventory SummaryInventory balances and movements by group, against the comparative period.Ledger
- Unit Cost TestTest the unit cost each item is carried at against what the entity last paid for it.+ 2 documents
Documents this area reads: goods received notes either side of the year end, post-count inventory adjustments, inventory movements, inventory valuation listing, stock count sheets, sales price history by item. Where the client finds them
Fixed assets & leases
Rollforward, additions, disposals, depreciation, leases. 12 analyses, 10 with a client document.
- FA RollforwardKeyBuild a complete bridge from prior year PP&E to current year so the closing balance is provably derived.Ledger
- Additions to RegisterKeyMatch the year’s additions both ways between the register and the ledger, and pick the ones to vouch.+ fixed-asset register
- DisposalsKeyCheck every disposal reached the ledger: cost taken out, and depreciation stopped.+ fixed-asset register
- Depreciation RecalcKeyIndependently recalculate depreciation using cost, useful life, and method.+ fixed-asset register
- Lease Liability RecalculationKeyRebuild each lease liability and its interest from the lease’s own terms.+ lease register
- Capitalized RepairsFind repair and maintenance spend capitalised into fixed assets, which moves an expense off the income statement.Ledger
- Lease Maturity and CommitmentsState the payments still due on each lease, in the bands the disclosure needs, and the current portion.+ lease register
- Lease ModificationsTest that each lease modified in the year was remeasured against the right-of-use asset, and find modifications nobody recorded.+ lease register
- Lease Register to LedgerAgree the lease register to what the ledger paid each lessor and to the lease liabilities it carries.+ lease register
- Register ExceptionsList the register entries that cannot be right as they stand, and the charges that contradict them.+ fixed-asset register
- Register to LedgerAgree the fixed-asset register to the ledger before relying on anything recalculated from it.+ fixed-asset register
- Unrecorded LeasesFind leases the register does not hold, from what the ledger pays for the use of assets.+ lease register
Documents this area reads: fixed-asset register, lease register. Where the client finds them
Cash & financing
Bank reconciliations, confirmations and loans. 8 analyses, 8 with a client document.
- Bank ReconciliationKeyRe-perform the year-end bank reconciliation from the bank statement itself.+ bank statements
- Bank ConfirmationsKeyAgree what each bank confirms directly to the statements, the ledger and the disclosures.+ bank confirmation replies
- Bank and Ledger UnmatchedKeyPair every bank movement in the ledger with the bank statement, both ways, for the whole year.+ bank statements
- Transfers Around Year EndKeyFind transfers between the entity’s own accounts that put the same cash in two places at year end.+ bank statements
- Loans and InterestKeyRoll the loan schedule forward, agree it to the ledger, recompute interest and test the current portion.+ loan schedule
- Covenant ComplianceCompute each financial covenant from the year-end balances and test it against its threshold.+ loan covenants
- Foreign Currency RevaluationRestate foreign-currency monetary balances at the closing rate and measure what was not booked.+ closing exchange rates
- Proof of CashProve each month’s receipts and payments per the books against the bank.+ bank statements
Documents this area reads: bank confirmation replies, bank statements, loan covenants, closing exchange rates, loan schedule. Where the client finds them
Payroll
Payroll to ledger, ghost employees and filings. 9 analyses, 8 with a client document.
- Payroll to LedgerKeyAgree the payroll register to the payroll cost in the ledger, month by month.+ payroll register
- Ghost Employees and LeaversKeyTest that everyone the payroll paid exists, was employed when paid, and was paid into their own account.+ payroll register
- Pay Changes and OvertimeKeyFind pay above what was approved, and overtime far beyond an employee’s own pattern.+ payroll register
- Payroll Analytical ReviewKeyBuild an independent expectation of basic pay from the HR file and compare it with what was paid.+ 2 documents
- Payroll FilingsKeyAgree what was reported to the tax authority each period with what the payroll paid and withheld.+ 2 documents
- Holiday Pay AccrualRebuild the accrual for leave earned and not taken, and agree it to the ledger.+ holiday balances at the year end
- Minimum WageFind pay runs that paid less than the statutory minimum for the hours they cover.+ payroll register
- Off-Cycle PaymentsFind salary postings made outside the usual pay dates.Ledger
- Pension Auto-enrolmentFind employees whose employer pension contributions fell below the UK auto-enrolment minimum.+ payroll register
Documents this area reads: employee master file, holiday balances at the year end, HR change log (approved pay changes), HR employee list with salaries, payroll register, payroll tax filings. Where the client finds them
Tax
VAT, the tax charge and deferred tax. 4 analyses, 4 with a client document.
- VAT Returns to LedgerKeyAgree each VAT or sales tax return to the ledger for the same period.+ VAT or sales tax returns
- Tax Charge ProofKeyAgree the tax computation to the ledger and prove the tax charge.+ corporate tax computation
- Deferred TaxKeyRecalculate each line of the deferred tax schedule and agree its movement to the ledger.+ deferred tax schedule
Documents this area reads: deferred tax schedule, tax authority account statement, corporate tax computation, VAT or sales tax returns. Where the client finds them
Equity & legal
Minutes, provisions, director loans, charity funds. 4 analyses, 3 with a client document.
- Equity and ResolutionsKeyAgree every movement in equity to the resolution that authorised it, and every resolution to the ledger.+ minutes and resolutions affecting equity
- Litigation and ProvisionsKeyTest that every legal matter is provided for, disclosed or set aside as its likelihood requires.+ litigation register from the lawyers' replies
- Director Loan AccountsKeyFind money lent to the directors or shareholders, the most outstanding in the year, and repayments timed around the year end.Ledger
- Charity FundsKeyShow that each charity fund rolls forward and that restricted and endowment funds were used only as their donors allowed.+ charity fund register
Documents this area reads: minutes and resolutions affecting equity, charity fund register, litigation register from the lawyers' replies, register of directors and shareholders, related-party list. Where the client finds them
IT controls
Access, privileged users and segregation of duties. 4 analyses, 4 with a client document.
- Access LifecycleKeyVerify system access is revoked promptly when someone leaves.+ 2 documents
- Super-User ActivityKeyMonitor generic, emergency, and administrative accounts that should never execute ordinary business transactions.+ accounting system audit log
- SoD ViolationsKeyDistinguish a theoretical SoD conflict from an actual violation — a user who genuinely executed both conflicting actions.+ user role assignments
- SoD MatrixKeyVisualize the user × role intersection as a matrix with conflict rules overlaid.+ user role assignments
Documents this area reads: login history, user role assignments, segregation-of-duties rule set, accounting system audit log, transaction log by user, user list of the accounting system. Where the client finds them
Completion
Subsequent events, going concern, misstatements, disclosures. 12 analyses, 8 with a client document.
- Subsequent EventsKeyTest that each event after the year end is recognised or disclosed as its nature requires.+ events after the year end
- Going Concern IndicatorsKeyThe going-concern indicators the standards list, measured from the ledger: losses, recurring losses, net current liabilities, net liabilities, short-term debt above cash and cash runway.Ledger
- Adjusted Trial BalanceKeyApply the proposed adjusting entries to the ledger and prove the adjusted trial balance.+ proposed adjusting entries
- Disclosure ChecklistKeyFind the notes the balances and registers make necessary that the draft accounts leave out.+ notes to the draft accounts
- Financial Statements Tie-outKeyAgree every caption of the draft financial statements to the ledger accounts it is built from.+ draft financial statements, caption by caption
- Going Concern ForecastTest management’s cash-flow forecast the going-concern assessment rests on.+ cash-flow forecast for the going-concern assessment
- Intercompany ReconciliationAgree each intercompany balance to the group entity’s own confirmation of it.+ intercompany balance confirmations
- Lead SchedulesBuild the lead schedule for every caption: prior year, unadjusted, adjustments, adjusted, movement.Ledger
- Population CoverageDemonstrate testing effort is allocated proportionally to risk and value.Ledger
- Sampling (MUS)Justify statistically why testing high-risk items plus a smaller systematic sample is sufficient.Ledger
- Substantive AnalyticsSet each income statement caption against an independent expectation, and find the ones that need explaining.+ draft financial statements, caption by caption
- Tests of ControlsEvaluate each control tested, and conclude whether reliance on it is supported by the work recorded.+ tests of controls summary
Documents this area reads: cash-flow forecast for the going-concern assessment, tests of controls summary, draft financial statements, caption by caption, notes to the draft accounts, intercompany balance confirmations, proposed adjusting entries, events after the year end. Where the client finds them
What runs, on what data, and what a result means.
How many analyses does Audit Scoot run?
132 distinct analyses, filed under 12 audit areas: Planning & analytics, Journal entries, Revenue & receivables, Purchases & payables, Inventory, Fixed assets & leases, Cash & financing, Payroll, Tax, Equity & legal, IT controls, Completion. The application's list shows 138 names because several of them open the same worksheet; this page lists each worksheet once and names the others beside it.
Which analyses run on the general ledger alone?
65 of them — the statements and analytics, journal entry testing, and the ledger-based tests of revenue, payables, inventory and payroll. They need a general ledger export in .xlsx or .csv and nothing else; a few read optional columns such as preparer, approver or vendor, and say so when a column is missing.
And the others?
67 analyses test a population the ledger does not hold: the fixed-asset register for a depreciation recalculation, the bank statements for a bank reconciliation, the payroll register for payroll to ledger. Load the document on the application's Documents page and they run; until then the application lists them as waiting for it. Each analysis page names the document, and the documents page says where the client exports it from Xero, QuickBooks, Sage, NetSuite or Business Central.
What does a test that cannot run on this ledger show?
It says so. Every worksheet states the population it tested — lines, entries, accounts and dates of the year — and a test whose decisive column is empty reads "Not applicable" with the reason, rather than "Clean".
Are the worksheets on these pages real client data?
No. Every worksheet shown is the application's own output on a fictional demo engagement, Harrow Precision Engineering Ltd. The figures, preparers, accounts and vendors are fixtures, not a client's ledger.
Can we run a test that is not in the catalogue?
Yes, with the optional assistant. Ask for it in plain English on the Ask AI page: Gemini drafts the query from your question and a profile of the columns — never a ledger row — and the application validates it, runs it locally and returns a worksheet you can export and re-perform later without asking the model again.
Need a test that is not listed?
Ask for it in plain English. Gemini drafts the query from your question and a profile of the columns; the application validates it, runs it on your machine and keeps it with the engagement, so it can be re-performed without asking the model again.
See the catalogue in a demo