Single format · FV03-X1-1

Data request to the client for the journal entry population

A single format from the Journal Entry Testing pack. SA 240, para 32(a) · SA 330, para 20 · SA 500, para 9 · Rule 3(1) proviso, Companies (Accounts) Rules 2014 · Rule 11(g).

Length
4 pages
Blanks to fill
24
Files
Word and PDF
Law as at
30 October 2026
Last reviewed
30 October 2026

What it covers

  1. 1Data request to the client for the journal entry populationSA 240, para 32(a) · SA 330, para 20 · SA 500, para 9 · Rule 3(1) proviso, Companies (Accounts) Rules 2014 · Rule 11(g)24 blanks

Not included

What you will still need outside this format:

  • The fraud discussion minute and fraud risk assessment that set the journal entry criteria: FV03-C4.
  • Testing of the audit trail feature itself for rule 11(g) reporting: use the audit trail testing working paper (FV03-C30).
  • Statistical sample sizes and projection, where entries are sampled: use the Sampling working paper (FV03-C18).
  • Data analytics software or scripts to run the filters on the ledger extract.
  • The management representation letter and the communications to those charged with governance.
  • A report of fraud under section 143(12) in Form ADT-4, where an exception leads there.

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

On the letterhead of [Name of the firm], Chartered Accountants

Ref: [Engagement reference]

Date: [DD.MM.YYYY]

To,
The Chief Financial Officer
[Name of the company]
[Address of the company]

20 more paragraphs and tables follow in the full format.

More in Audit & Assurance