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Audit & Assurance Support Services
for UK Accountancy Practices
and review — so your audit team can focus on professional judgement and evaluating audit evidence.
Audit Support That Strengthens Your File, Not Your Risk
Audit work is concentrated, deadline-driven and hard to staff. Meanwhile, the FRS 102 periodic review has changed lease and revenue accounting for periods beginning on or after 1 January 2026, potentially adding testing and disclosure work to affected audit files.
Unison Globus provides audit support to UK audit firms. We prepare working papers, schedules and documentation under your direction and review. Planning decisions, risk assessment, evidence evaluation and the audit opinion remain with your firm.
Working papers prepared to your methodology and file structure
Testing schedules, samples and documentation ready for your reviewer
Support with the revised FRS 102 lease and revenue requirements
Additional capacity during your busiest audit months
Looking for professional audit support?
Strengthen your audit capacity with reliable preparation support, clear fixed pricing and review-ready working papers.
✓ Fixed price agreed before work starts
✓ Clear scope and agreed turnaround
✓ Support with working papers, testing schedules and audit documentation
✓ 10-hour free trial available
Get in Touch!
Our Audit & Assurance Support Services - What We Handle for Your Firm
Documentation and preparation work under your supervision. For the underlying accounts, see Year-End Accounts.
File Preparation
- Lead schedules for every balance sheet and profit and loss area
- Trial balance mapping to the audit file
- Prior-year file roll-forward
- Document and evidence indexing
Substantive Testing Support
- Sample selection based on your criteria
- Detailed testing of transactions and balances
- Reconciliation of ledgers to supporting documents
- Exceptions logged for your evaluation
Balance Verification
- Bank and loan confirmation preparation and tracking
- Debtor and creditor confirmation administration
- Stock count documentation support
- Fixed asset verification schedules
Analytical Procedures
- Ratio and trend analysis schedules
- Variance analysis against prior year and budget
- Data extraction and summary schedules
FRS 102 Review Support
- Lease data collection and right-of-use schedules
- Revenue recognition testing under the five-step model, where applicable
- Transition adjustment workings and restated comparatives, where required
Completion Support
- Draft financial statements from the audited trial balance
- Disclosure checklists completed for your review
- Audit file tidy-up and cross-referencing
- Client deliverable formatting
What Has Changed for Audits
Higher Size Thresholds
For financial years beginning on or after 6 April 2025, small companies may qualify for audit exemption if they meet at least two of these three criteria: turnover up to £15m, balance sheet total up to £7.5m and an average of 50 or fewer employees.
FRS 102 Changes
For accounting periods beginning on or after 1 January 2026, FRS 102 introduces on-balance-sheet lease recognition for most lessees and a five-step model for revenue recognition, creating new areas for audit testing.
Section 1A Entities
Small entities applying Section 1A of FRS 102 must also follow the revised lease recognition requirements, bringing additional considerations to smaller entity audits.
Your Opinion, Your File
We work under your direction. Audit planning, risk assessment, evidence evaluation and the audit opinion remain with your firm.
How Unison Globus Supports Your Audit Team
With 20+ years of experience, Unison Globus prepares the documentation-heavy parts of the audit file so your qualified staff can focus on risk and professional judgement.
How We Work with Your Firm
- Dedicated staff trained on your audit methodology and software
- Work performed under your firm's direction, supervision and review
- Working papers structured to your file index
- Queries and exceptions clearly listed for your team to evaluate
- Capacity through your peak audit months
How an Audit Support Engagement Runs
Scope
Agree the file sections to be supported, your audit methodology and review points.
Prepare
Prepare lead schedules, reconcile balances and organise supporting evidence.
Test
Carry out the testing specified by your team and document results and exceptions.
Document
Prepare working papers in your file structure, with clear references to supporting evidence.
Handover
Return completed file sections with an exceptions list for your team's review and conclusions.
How Our Delivery Model Works
When you partner with Unison Globus, you get a structured delivery model built around consistency, accountability and data security.
Structured Workflows and Execution
- Defined workflows and checklists for each task
- Standardised processes to ensure consistency across deliverables
- Timelines aligned with your audit planning, fieldwork and completion dates
Dedicated Point of Contact
- Single point of contact for communication and coordination
- Direct access to your team during UK business hours (GMT/BST)
- Timely resolution of queries and updates
Regular Check-ins and Reporting
- Daily or weekly updates based on your preference
- Audit file section status tracking throughout fieldwork
- Scheduled calls at the planning, fieldwork and completion stages
Quality Control and Review Layers
- Multi-level internal checks before final delivery
- Error tracking and continuous improvement
- Work prepared in line with your firm's standards and methodology
Data Security and Compliance
- ISO 27001:2022 and ISO 27701 certified information security processes*
- SOC 2 Type II and UK GDPR-aligned data processing*
- Controlled, role-based access and secure data environments
Flexible and Scalable Team Support
- Scale team size according to workload
- Additional capacity during peak audit months
- Continuity maintained as capacity requirements change
Aligned Tools and Working Environment
- Work within your audit software and file templates
- Follow your methodology, formats and documentation standards
Hire Dedicated Audit Support Staff in India
Add trained audit support staff who work within your methodology, under your supervision, through your busiest months.
Flexible Resourcing Models
Full-Time Audit Support
- 8 hours per day, aligned with your UK working hours
- Integrated into your existing workflows and review procedures
- Suitable for firms with a consistent, year-round audit workload
Part-Time Audit Support
- Flexible working hours based on your workload
- Suitable for practices that need additional audit preparation capacity
- Additional support during peak audit periods, subject to availability
Prepaid Block of Hours
- Minimum purchase of 50 hours at £18.50 per hour
- Payment upfront, with no expiry on purchased hours
- Use your hours as required to manage changing workloads
Not sure which model fits? Start with a 10-hour free trial.
Book 10-Hour Free TrialWho Our Services Are For
UK-registered audit firms needing additional audit fieldwork capacity
Firms with concentrated audit seasons
Practices preparing for the FRS 102 amendments effective from 2026
Firms seeking consistent audit documentation standards
Unwavering
Commitment to Data
Security & Confidentiality
Software Landscape
Explore Our Other Services
As your practice grows, your requirements often go beyond this service. Unison Globus supports UK firms across additional areas to ensure continuity and control.
Year-End Accounts
FRS 102 / FRS 105 statutory accounts with iXBRL filing to Companies House.
Accounting & Bookkeeping
Full-scope outsourced accounting, from ledgers to management reporting.
Company Tax Returns
CT600 preparation with computations and iXBRL accounts.
Company Secretarial Services
Confirmation statements, Companies House filings and identity verification support.
Payroll Services
End-to-end PAYE, RTI and auto-enrolment payroll processing.
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FAQs
No. We provide audit support to UK-registered audit firms. Work is performed under your firm’s direction, supervision and review, and your firm retains responsibility for the audit opinion.
We provide resources under your firm’s direction. Your firm remains responsible for assessing independence, meeting applicable ethical requirements and retaining responsibility for audit planning, risk assessment, evidence evaluation and conclusions.
For accounting periods beginning on or after 6 April 2025, a company may qualify for audit exemption if it meets at least two of these criteria: annual turnover of no more than £15 million, a balance sheet total of no more than £7.5 million, and an average of no more than 50 employees. Other rules may still require an audit.
Yes. We can support lease data collection, lease accounting schedules and revenue recognition documentation under the revised five-step model for relevant accounting periods beginning on or after 1 January 2026.
We can work with your firm’s audit software and file templates, subject to confirming platform compatibility and team experience. Platforms may include CaseWare, Mercia, IRIS and CCH.
Through appropriate access controls, confidentiality arrangements and data-handling procedures. Any specific certification or compliance claims, including ISO 27001, ISO 27701 and SOC 2, should reflect our current verified status and scope.
Yes. Firms can use project-based support during busy fieldwork periods and adjust capacity as workloads change.
Onboarding timelines depend on your requirements and engagement scope. We aim to get started within days of agreeing the requirements.
Whether you need fieldwork support during peak season or help with FRS 102 transition testing, Unison Globus prepares audit files so your team can focus on professional judgement.
What You Can Do Next
- Discuss your audit pipeline
- Agree the scope of support
- Start with a free 10-hour trial
