11h 56min, feb 6, 2026 y - Einhell Key WP Review

Description:

10+2
Hard close on P&L only (some BS areas)
EWM sent - delayed start
TMF (trial balance movement file)
Controls-based
Hedge accounting
Evidence of manager review on file
Group PM £1m, Local PM £266k
Auditing to Local materiality
FRS102 to IFRS

Journals testing:
-ongoing few open
-safe territory

Revenue
-invoice to delivery to order
-cut-off fine

Hedges
-actual report not on file
-positions taken with IC
-sample of actual contracts for existence/ownership

Inventories
-AVCO not finished, FI review point to clear
-GIT £100k adj - FI review to follow up

Added to timeline:

Date: