AUDIT CASE (BASE R, v15) -- YEAR 2024
Generated: 2026-05-30

Client: Roberts and Nelson Inc.
Address: 1430 Northstar Boulevard, Suite 400, Rennes, France
Random seed: 2057370533  (run with AUDITCASE_SEED=2057370533 to reproduce this exact case)

FOLDER LAYOUT (files are organised by audit area)
 00_Start_Here            chart of accounts, issues key + instructor guide (CONFIDENTIAL)
 01_Financial_Statements  IS / BS CSVs, this-year + comparative + prior-year FS PDFs
 02_General_Ledger_and_JEs  JV lines, opening/ending trial balances, tie-out report, workbooks
 03_Payroll_and_HR        payroll registers, roster, leaver/joiner listing, letters, contracts
 04_Fixed_Assets_and_Depreciation  asset register + depreciation workpaper + purchase orders
 05_Accounts_Receivable   customer master, A/R aging, sales invoices
 06_Inventory             inventory listing
 07_Debt_and_Interest     debt amortization schedule
 08_Cash_and_Bank         bank reconciliation + bank statements
 09_Vendors_and_AP        vendor master + AP vendor invoices
 10_Management_Representations  signed management representation letter

HOW THE WORKBOOK TIES (read me first)
 Tieout_Workbook is formula-linked. The only hard-keyed numbers are genuine SOURCE
 data: the raw JV_Listing, Opening_Balances, the Payroll_Reconciliation roster
 salaries, the A/R aging buckets, inventory quantities and unit costs, and three
 debt inputs (opening principal, annual rate, level monthly principal). Every total,
 extension, balance and roll-forward is a formula you can click into and trace:
 JV_Listing + Opening_Balances -> Trial_Balance (SUMIF per account)
 Trial_Balance (Ending column) -> Income_Statement & Balance_Sheet (cell links)
 A/R row totals = SUM of buckets; Inventory value = Qty x Unit Cost; Debt rolls
 forward (interest = balance x rate, ending = beginning - principal) month to month
 AR / Inventory / Debt / Bank / Payroll -> Tie_Out_Checks (PASS/FAIL formulas)

CORE (Books) -- source of truth  [02_General_Ledger_and_JEs]
 jv_listing_lines_2024.csv -- JV lines WITH dates (weekend/year-end/round-number entries planted)
 opening_trial_balance_2024.csv / ending_trial_balance_from_JV_2024.csv
 TIE_OUT_REPORT_2024.txt / TIE_OUT_PER_JE_2024.csv

FINANCIAL STATEMENTS  [01_Financial_Statements]
 Financial_Statements_2024.pdf -- IS + BS + Materiality (this year)
 financial_statements.pdf -- comparative two-year IS + BS with YoY % change
 prior_year_financials.pdf -- prior-year comparative (2023)

PAYROLL & HR (03_Payroll_and_HR)
 payroll_roster.csv / payroll_monthly_summary.csv / staff_master.csv (plus Payroll_Workpaper, monthly registers, contracts, resignations)

OTHER SUBSTANTIVE EVIDENCE (each ties to the trial balance)
 customer_master.csv / ar_aging.xlsx -- A/R aging; >180-day balances for allowance test (ties to 1100)
 inventory_listing.xlsx -- qty x unit cost; planted cost anomalies (ties to 1200)
 debt_schedule.xlsx -- 12-month amortization (ties to Notes Payable 2400; interest 5950)
 bank_reconciliation.pdf -- reconciles to GL Cash 1000
 fixed_asset_register.pdf / asset_register.csv

PRIMARY WORKBOOK  [02_General_Ledger_and_JEs]
 Tieout_Workbook_2024.xlsx -- formula-linked workbook. Tabs include:
 JV_Listing, Opening_Balances, Trial_Balance, Income_Statement, Balance_Sheet,
 AR_Aging, Inventory, Debt_Schedule, Bank_Reconciliation, Materiality (blue STUDENT INPUT cells),
 Prior_Year, Analytical_Review,
 Payroll_Reconciliation (roster -> GL 5100),
 Tie_Out_Checks (PASS/FAIL), Account_Map
 Mapper_JV_to_FS_2024.xlsx -- JV-to-FS mapper (also formula-linked)

INSTRUCTOR MATERIALS  [00_Start_Here]
 issues_key_INSTRUCTOR_ONLY.csv
 Instructor_Guide_2024_CONFIDENTIAL.pdf

Closing mode: pre. Net income is calibrated to a positive target margin;
revenue is linked to payroll (salaries are a set fraction of revenue), so the two are no longer independent.
NOTE: prior_year_financials.pdf and the Analytical_Review tab use ESTIMATED prior-year comparatives (the earliest year has no in-run predecessor).
