Books audit

Express ledger check before filing — weighted risks

Quality score: 0/100 — high error risk

Trial balance: Dr=Cr, no negative balances15Bank reconciled to statements to the penny15VAT: ledger = book = return20Payroll: SSC/PIT match reports15AR reconciled with counterparties10Inventory = physical count10Prior periods closed, no backdating10Primary doc for every op5

Most important — VAT (ledger/book/return) and bank. VAT mismatch = fines, bank mismatch = wrong taxes and money. Negative account balances — classic symptom of 'missing primary docs'.