Remote work, day to day

Work types, workflow and communication.

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PageTypeApplies toState
How remote accounting work runs day to dayWhat remote accounting and audit-support work involves, how a file moves from intake to close, and the US rules on documentation, ethics and data.OverviewUS rule; elsewhere, check your own regulatorDraft

Guides

PageTypeApplies toState
Audit file preparation: what the work involvesWhat preparing an audit file means under AU-C 230, 330 and 200: schedules, evidence references, tick marks, indexing, and what the signer still decides.GuideUS ruleDraft
Bank and credit card reconciliations explainedWhat a bank or credit card reconciliation proves, the reconciling items to expect, how to document it so a reviewer can re-trace it, and a worked example.GuideCountry-neutralDraft
Bookkeeping cleanup work: what it involvesWhat a bookkeeping cleanup covers, in what order, how to document it, and where it turns into a preparation or compilation engagement.GuideCountry-neutralDraft
Communicating with a firm manager on a fileHow to ask questions, report status and record decisions when working remotely on another firm's file, with templates and the AU-C 230.11 rule behind them.GuideCountry-neutralDraft
Compilation and preparation file prep (AR-C 80 and 70)What a compilation (AR-C 80) and a preparation engagement (AR-C 70) require in the file, how they differ from a review, and what a contributor prepares.GuideUS ruleDraft
Confirmations handlingHow external confirmations work under AU-C 505: what the auditor controls, tracking requests, replies, nonresponses and exceptions, and what not to do.GuideUS ruleDraft
Month-end close supportWhat supporting a month-end close involves: cut-off, accruals, prepaids, reconciliations, schedules and review, with worked examples and role limits.GuideCountry-neutralDraft
Review engagement file prep (AR-C 90)How to prepare a file for a review under SSARS AR-C 90: analytical procedures, inquiries, tie to records, representations and documentation.GuideUS ruleDraft
Tie-out and workpaper reviewHow to tie out statements, notes and schedules to the trial balance and support, and review a workpaper against the AU-C 230 documentation test.GuideUS ruleDraft
Tools remote accountants useCategories of software a remote accountant needs, what to check before using any tool on client data, and the IRS and FTC controls that apply.GuideUS rule; elsewhere, check your own regulatorDraft
Writing review notes another auditor can followHow to write review notes and replies that meet the AU-C 230 test: specific, referenced, dated and signed, clear to an auditor new to the file.GuideUS ruleDraft

Tutorials

PageTypeApplies toState
Clear an audit finding with evidence and a noteSeven steps to clear a review note or audit finding: find the cause, get evidence, change the workpaper, write the reply, let the reviewer decide.TutorialUS ruleDraft
Reconcile a bank account step by stepA numbered method to reconcile a bank account to the statement, with a worked example, a table of reconciling items, and the checks a reviewer will make.TutorialCountry-neutralDraft
Write a clear workpaper: purpose, source, procedure, conclusionA four-part layout for workpapers that meets the AU-C 230 test, with a worked example, tick-mark rules, sign-off conventions and a self-review list.TutorialUS ruleDraft

Checklists

PageTypeApplies toState
Onboarding checklist for a new freelance engagementSteps to take when a firm offers you new work: scope, terms, contacts, access and security settled before you open client data, and what to keep.ChecklistCountry-neutralDraft
Per-file close checklistWhat to finish before handing a file back: sign-offs, open items, evidence references, no edits after completion, and clearing client data from devices.ChecklistUS ruleDraft
Per-file start checklist: independence, confidentiality, scopeQuestions to settle before opening any client file for another firm: independence, conflicts, confidentiality, tax return information, scope, access.ChecklistUS ruleDraft

Join the CORAA reviewer waitlist

CORAA prepares audit files for US CPA firms. Reviewers are independent contractors who clear what the software flags, with evidence and a note, paid per file under a contractor agreement.

  • Files are offered to you; you accept or decline
  • No exclusivity: you can work for others
  • The firm reviews and signs; CORAA never does

* required