Check the number before the commentary reaches a client

Does this sound familiar?

A colleague uses AI to draft monthly management commentary. The draft says revenue rose 12%, but nobody has yet reconciled that claim to the approved source figures.

Complete one useful task

1. Choose a draft claim and identify its approved source record; use references instead of client figures in this worksheet.
2. Reperform the calculation within your approved workflow and check period, units and exclusions.
3. Check the tool’s permitted inputs and the engagement’s review requirements.
4. Record the correction or acceptance, the responsible reviewer and what must happen before release.

See a worked example

Ledger Grove Advisory is fictional. This example shows a useful record with open work; it is not an approval, a customer case study or a ready-to-send response.

Draft claim and engagement reviewer

Fictional draft: revenue rose 12%; engagement partner reviews.

Source reference, period and units

Illustrative approved schedule: current period 110, prior period 100, same units.

Calculation and checks performed

(110 − 100) ÷ 100 = 10%. Draft’s 12% is unsupported. Check the remaining numerical claims separately.

Tool inputs and permission checked

Example uses synthetic figures only. Client-data permission for the proposed tool remains unconfirmed.

Correction, decision and release condition

Correct this claim to 10% in the fictional example; hold external release until the normal engagement review is complete.

Follow-up owner and date

Preparer to reconcile remaining claims before partner review.

Your turn

Use short descriptions and evidence references. Keep confidential records in your approved systems. Your entries stay in this page; download your notes before closing it.

What counts as done?

The selected claim has a source reference, a reproducible check and a recorded review status. Checking one claim does not validate the whole document or provide an assurance opinion.

Operational examples for everyday firm work. This edition does not provide tax advice, audit methodology, assurance procedures or a determination of professional or legal compliance.