Assurance Resource Library

Understand unmodified, qualified, adverse, and disclaimer opinions; identify what causes modifications; and plan management’s response before issuance.

Prepare plan documents, participant data, payroll and contribution records, investment information, service-provider reports, and Form 5500 support.

Prepare donor-restriction schedules, grant records, functional expense allocations, governance documents, reconciliations, and other common nonprofit audit support.

Follow a practical decision framework for distinguishing exchange transactions, conditional contributions, and donor restrictions—and document the accounting conclusion using a fillable classification memorandum.

Navigate Single Audit scoping, SEFA preparation, federal award documentation, compliance controls, and Uniform Guidance requirements.

Organize the reconciliations, schedules, financial records, and supporting documents commonly requested before financial statement audit fieldwork begins.

Evaluate financial reporting and operational controls, identify gaps, assign remediation responsibilities, and develop a practical 90-day action plan.

Strengthen financial and operational reporting before a healthcare recapitalization, financing, due-diligence process, or exit.

Compare the assurance provided, procedures performed, reporting differences, intended uses, and key considerations when choosing between an audit and a review.