Journals testing for ISA 240

Test a client's journals in three steps

1
Load the ledger and, if you have it, the trial balance
2
Check the columns we matched and the period
3
Review the flags and sample, then export the workpaper

No file at hand? Run the fictional sample ledger

Nothing is uploaded
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Load the client's ledger

A general ledger or journal-line export (.csv or .xlsx) with a journal number, date, account and amount per line. Add the trial balance to prove the population is complete.

General ledger (required) Drop the file here or click to choose Trial balance (recommended) Opening and closing balance per account

Files are read in this browser tab. Nothing is uploaded; closing the tab discards them.

Test a client's journals in three steps

Load the client's ledger

Check the columns and the period

Ledger columns

Period and settings

Trial balance columns

First rows of the ledger, as read

Results

Selected for testing

Completeness of the journal population

Flagged journals

Criteria applied

First-digit profile (Benford)