What to expect in the first week of fieldwork
A walkthrough of walkthroughs, sample selections, and the query rhythm that usually appears once auditors are on site.
The first fieldwork week sets the tone for the rest of the cycle. Teams that treat it as “the auditors will ask when they need something” often spend the second week rebuilding trust.
Day one: access and orientation
Expect requests for system access, organisation charts, and a tour of how invoices move from sales to cash. Have a room or quiet desk reserved; shared open-plan corners create overheard conversations the auditor cannot use.
Sample selections arrive early
Once the trial balance is accepted, sample lists for receivables, payables, and inventory move quickly. Your liaison should already know who pulls invoices and who can explain unusual shipping terms.
Query cadence
A healthy pattern is a written query list updated daily, with management responses logged the same day where possible. Verbal answers that never reach the file become open points later.
Inventory counts
If counts fall in week one, confirm cut-off procedures with warehouse staff the day before. Auditors will watch for goods movement during the count; surprise truck arrivals are a common source of friction.
External auditor collaboration engagements from Ai Automationhub place a named person in that first-week room so your controller is not the only bridge.