Annual GAAP audit; revenue, inventory, AR, fixed assets, internal controls. 38 standard PBC requests + ad-hoc.
| Code | Title | Owner | Status |
|---|---|---|---|
| WP-1001 | Revenue recognition cutoff test | Elena Vasquez | Accepted |
| WP-1010 | AR aging + confirmation sample | Elena Vasquez | Accepted |
| WP-2060 | Year-end inventory rollforward | Elena Vasquez | Awaiting client |
| WP-4090 | ICFR walkthrough — revenue cycle | Elena Vasquez | Awaiting client |
| WP-2055 | Inventory obsolescence reserve | Elena Vasquez | In progress |
| WP-3070 | Fixed asset existence + additions | Elena Vasquez | In progress |
| WP-3075 | Depreciation recalculation | Elena Vasquez | In progress |
| WP-4095 | Partner sign-off memo | Elena Vasquez | In progress |
| WP-2031 | Physical inventory observation | Elena Vasquez | In review |
| WP-2050 | Cost flow + standard cost reconciliation | Elena Vasquez | In review |
| WP-2042 | Inventory LCM analysis | Elena Vasquez | Prepared for review |