What it is
A generic PBC list misses what each industry needs. This document starts with a core list that every client receives and adds industry sections for construction, nonprofit and church, software, real estate, manufacturing and distribution, medical practices, and restaurants and retail.
Each item has an owner, requested and received dates and a comment column, so the same file works as the tracker. It supplements the firm’s standard PBC list and does not replace it.
When to use it
- Building the request list for a new engagement.
- When a client’s industry has risks the standard list does not address.
- To track status during fieldwork.
What’s inside
- Core requests for every client
- Eight industry sections
- Owner, date and status columns
- A status summary with counts of requested, received and outstanding items
Standard cited
This template follows AU-C 500 / AU-C 330. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use. See AU-C 500 explained, AU-C 330 explained.
Questions
Should every item be sent?
No. Mark items that do not apply after the planning meeting. A shorter list that is answered on time is better than a long one that is ignored.
Who should own each item?
A named client employee. A request assigned to a department is often not done. Put the owner and the date requested on the list.
Is the PBC list audit evidence?
The list itself is not. The records the client provides are potential evidence, and the auditor still tests them for reliability and completeness (AU-C 500).
Related templates
- PBC List — Audit Request List (Excel)
- Audit Planning Memo (AU-C 300)
- IPE Testing Worksheet (Information Produced by the Entity)
Last updated 11/05/2026. All free templates.