Audit Support Services

Sapphire's audit support service provides UK accounting firms with structured assistance at every stage of the audit preparation cycle — from pre-audit file review through to post-audit recommendation implementation. Our team ensures client records are audit-ready, properly documented, and clearly organised before fieldwork begins, reducing query volume, auditor time, and overall audit costs.

Our preparation includes a thorough review of the trial balance and general ledger, complete indexed working papers across all balance sheet categories, and comprehensive reconciliations — bank, debtors, creditors, VAT, PAYE, fixed assets, and director loan accounts. We perform UK GAAP compliance checks against FRS 102 and FRS 105, reviewing disclosure completeness and accounting policy consistency in line with ISA (UK) standards.

During the audit, we manage auditor queries and coordinate document delivery. Post-audit, we support the implementation of auditor recommendations to improve future file quality.

Our AI-powered tools — Smart Taxvis and Year-End Pro within SapphireHub — automatically flag errors, inconsistencies, and missing disclosures before submission, adding an additional quality assurance layer to every file.

What We Deliver:
- Pre-audit file review, gap analysis & risk identification
- Complete indexed working papers — all balance sheet accounts
- Bank, debtors, creditors, PAYE, VAT & fixed asset reconciliations
- UK GAAP (FRS 102/105) & ISA (UK) compliance checks
- Auditor query management & liaison support
- Post-audit recommendation implementation
- AI-powered file checks — Smart Taxvis & Year-End Pro (SapphireHub)
- Compatible with IRIS, CCH, VT Software, Digita, TaxCalc, Xero & more
- ISO 27001 & ISO 9001 Certified | GDPR Compliant