Financial Statement Review

Statement review, structured for the file.

Review internal consistency, foot/crossfoot, prior-year variances, and disclosure checklists in one workspace — tied to the statements themselves.

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Acme Corp · FY26 statements
Balance sheet · page 3 of 28
In review
Review modes
Consistency
Foot/Cross
Prior Year
Checklist
Spell/Gram
Tick marks
Consolidated Balance Sheets
As of December 31, 2026 and 2025
FY26FY25
Cash and equivalents$248$210
Accounts receivable$412$390
Total current assets$1,180$1,100
Deferred revenue$485$200
Total liabilities$640$510
Deferred revenue +142% — flag for review
Consistency
Tick marks
Findings

The setup

A drafted statement isn't a reviewed one.

Totals still need to tie. Repeated numbers still need to agree. Prior year still needs review. Disclosures still need work. And every finding has to stay reviewable.

“Did this table foot?”

Math

“Why is this line flagged?”

Consistency

“Was this disclosure checked?”

Checklist

“Where is the prior-year variance explained?”

Prior year

The review

Six review modes. One file.

Each mode is a structured workflow against the statements — with findings, citations, and tick marks tied to the page.

01

Internal Consistency

Group repeated values across the statements and flag the ones that do not agree.

Total liabilities — BS
$640
Total liabilities — Note 4
$640
Total liabilities — Note 8
$642
02

Foot / Crossfoot

Validate table totals against their operands directly in the file.

Salaries125
Rent200
Other300
Total625
03

Prior-Year

Compare current-year and prior-year balances and surface unusual variances.

FY26FY25Δ
Revenue$4,200$3,850+9%
Def. revenue$485$200+142%
04

Disclosure Checklist

Work through checklist items with findings tied to citations in the PDF.

ASC 842 lease disclosure
Going concern assessment
Subsequent events review
05

Spell & Grammar

Catch language and presentation issues in the statements before finalization.

The Compay’s financial statements were prepared…
Suggestion: Company’s
06

Tick Marks

Annotate, flag, and group exceptions so the review trail stays connected.

Revenue
$4,200F&G
Cost of sales
($2,100)F
Gross profit
$2,100C

The output

Every finding indexed, cited, and exportable.

The result isn’t just a reviewed file. It’s a reviewable record — tick marks, findings, and a cover sheet that travels with the statements.

Findings index — Acme FY26
5 of 142 review items shown
98 pass12 review2 open
12.1ConsistencyTotal assets agrees across BS and footnote 4Pass
12.2FootOperating expenses table totals tiePass
12.3Prior-YearDeferred revenue +142% — variance flaggedReview
12.4ChecklistASC 842 disclosure — needs additional languageOpen
12.5Tick markF&G applied to revenue totalPass
All findings cited back to the page.View full index

Review cover sheet

Export a structured PDF cover sheet — modes run, findings summary, tick mark index, and reviewer sign-off — packaged with the statements.

  • Findings grouped by mode
  • Tick mark legend included
  • Open items called out for follow-up
  • Travels with the statement PDF

Where it fits

Financial Statement Review is the last stop in the audit chain.

Co-Audit

Ask, analyze, act

Request

Support arrives

Match Agent

Support links to items

Test Agent

Procedures run, evidence captured

FS Review

Balances tie to tested support

Cleaner engagements. Faster review.

Join audit teams cutting testing time by up to 10×. Get a personalized walkthrough — every judgment call still in human hands.

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