Audit delays usually arise when an unresolved item prevents work from progressing or being reviewed. The useful question is which items affect completion, who owns them and what evidence is still needed. A long query list alone does not explain the critical path.
Which issues commonly hold up completion?
| Issue | Practical response |
|---|---|
| The trial balance keeps changing | Use a controlled version and provide a complete journal list with each update. |
| Schedules do not reconcile | Identify the difference and reconcile the schedule before resubmission. |
| A significant judgement is unresolved | Provide management’s analysis and underlying contracts or evidence. |
| Third-party information is late | Agree responsibility and discuss alternative evidence with the auditor, who decides whether it is sufficient. |
| Accounts or approvals are outstanding | Coordinate the accounts preparer, directors, trustees and signatories early. |
What should we ask at a progress meeting?
- Which outstanding items prevent completion, and which can be dealt with alongside other work?
- For each critical item, what exactly is missing and who can provide it?
- Is specialist, group or partner review still required?
- What management responses and approval steps remain after fieldwork?
- Does the current target date remain realistic?
Should we send partial information?
Discuss this with the audit team. An early contract or draft analysis may help resolve a complex issue, but a schedule marked complete that does not reconcile can create repeated work. Identify drafts clearly and explain what remains outstanding.
What if the deadline is already at risk?
Escalate promptly to the engagement lead and the person responsible for the organisation’s reporting. Agree a recovery plan based on the outstanding evidence and review work. Do not assume a new auditor could simply take over and sign: a change may introduce acceptance, opening-balance and other evidence requirements.
How can we prevent the same problem next year?
At the end of the engagement, identify the few causes that created most delay. Record the change, owner and date, whether that means earlier valuation instructions, better fund schedules or a controlled accounts timetable. Use the next planning meeting to check that those actions happened.
See how to plan the next audit for a practical timetable discussion.
Discuss your next step
Tell us your year end, reporting deadline, group structure and the issue you want to resolve. We will assess the scope, capacity and independence requirements before accepting an engagement. Discuss your audit requirements
Reviewed 26 September 2026. General guidance; the appropriate approach depends on your organisation and circumstances.