The Journal Entry Workpaper in Audit Sight provides detailed, transaction-level information to support journal entry testing, risk assessment, and audit documentation. This article explains each column included in the exported journal entry spreadsheet so users can confidently interpret and analyze the data.
Entity Name
The name of the company, division, or legal entity for which the journal entry was recorded. This helps identify which business unit the transaction relates to.
Journal Entry
A unique identifier for each journal entry, assigned by the accounting system or generated by Audit Sight during data processing.
Note:
If a native journal entry number is not available, Audit Sight generates a unique identifier using available attributes such as date, description, and transaction metadata.
Combo ID
A unique identifier assigned to journal entries that share the same debit and credit account combinations.
Why this matters:
Combo IDs allow auditors to group and analyze recurring or similar journal entry patterns across the dataset.
Audit Sight JE Slicer
A proprietary Audit Sight algorithm that breaks large or batch journal entries into smaller, logically grouped components.
Why this matters:
This improves transparency, enhances risk identification, and allows for more targeted journal entry testing.
Entry Description
A high-level description summarizing the purpose or intent of the journal entry, as recorded in the accounting system.
Journal Entry Posted on Date
The date the journal entry was posted to the general ledger and became effective in the accounting system.
Journal Entry Posted on Month
The calendar month in which the journal entry was posted to the general ledger (e.g., January, February).
Journal Entry Posted on Year
The calendar year in which the journal entry was posted to the general ledger (e.g., 2023, 2024).
Account Type
The classification of the general ledger account impacted by the journal entry line.
Audit Sight Account Types
Asset, Liability, Equity, Income, Expense
Account Name
The specific general ledger account impacted by the journal entry line.
Additional details:
If an account number or nominal code exists in the source system, it may be appended to the account name.
Net Amount
The monetary amount of the individual journal entry line.
How amounts are displayed:
Debits are shown as positive values
Credits are shown as negative values
Currency Type
The currency in which the journal entry was recorded.
Examples: USD, EUR, GBP
Default:
Unless otherwise specified, all amounts are presented in USD.
Fully Qualified Category
The hierarchical classification of the account, within the financial statements.
Example:
Operating Expenses
Line Description
A detailed, line-level description that provides additional context for the specific transaction within the journal entry. This often includes notes or explanations entered by the preparer.
Need Help?
This article is designed to help auditors and Audit Sight users understand how to interpret the Journal Entry Workpaper and use it effectively in audit procedures.
If you have questions or need assistance, please contact support@auditsight.com.
