Assurance-style review
Credit Note & Adjustment Audit
Independent check of credit notes and AR adjustments issued in a period — authority, linkage to original invoices, and unusual patterns.
Why teams commission this
Credit notes and manual AR adjustments can correct genuine pricing errors — or quietly erase aging problems. We test a period’s credit notes and adjustments for proper authority, linkage to original invoices, and timing around cut-off.
What you receive
- Population listing with sampling basis explained
- Exceptions where authority, linkage, or narrative is weak
- Cut-off observations for notes raised near period end
- Practical control suggestions for your credit-note workflow (optional appendix)
Limits
This is not a fraud investigation. Suspected misconduct is escalated to your designated contact only; we do not interview debtors.
Next step
Contact us with the number of credit notes in the period under review and whether adjustments live in a separate journal type.