Audit and assurance engagements are built on a foundation of documentation. Before an auditor can test a single transaction or evaluate an internal control, a substantial volume of client-prepared materials must be collected, organized, and confirmed as complete. This prepared-by-client (PBC) process is the backbone of audit fieldwork, and managing it is one of the most time-intensive administrative functions in public accounting.
Virtual assistants are taking on this coordination role at a growing number of audit and assurance firms, freeing audit staff to focus on the substantive procedures and professional judgments that define audit quality.
The PBC Document Burden in Audit Engagements
The American Institute of CPAs (AICPA) Audit and Accounting Guide notes that for a mid-size audit engagement, the PBC document list can include hundreds of items: trial balances, bank reconciliations, accounts receivable aging schedules, fixed asset schedules, debt agreements, board minutes, insurance policies, and supporting documentation for key transactions. Each item must be requested, tracked, received, and confirmed as complete before the relevant audit procedures can begin.
Research published in the AICPA's 2025 Engagement Quality Survey found that document-related delays — incomplete PBC packages, missing supporting schedules, and late client responses to information requests — are the leading cause of audit timeline overruns, cited by 68 percent of engagement managers as a recurring issue.
When audit seniors or managers spend their time tracking PBC items rather than performing audit procedures, it creates a productivity drag that affects both engagement economics and staff utilization.
Virtual Assistants as PBC Coordinators
The PBC coordination process follows a predictable structure: issue the request list, track responses, follow up on missing items, confirm completeness, and communicate status to the engagement team. This structure is well-suited to VA management.
Virtual assistants maintain the PBC tracker for each engagement, sending initial requests using firm-standard templates, monitoring the client portal for uploads, following up at defined intervals on outstanding items, and updating the tracker in real time as documents are received. The audit senior receives a current status view of what is complete, what is outstanding, and what has been escalated, without spending time on the follow-up cycle themselves.
For firms using audit management platforms like CaseWare, TeamMate, or Caseware Cloud, VAs can operate within these systems to maintain document status logs and generate progress reports for engagement managers.
Fieldwork Scheduling and Logistics
Audit fieldwork — the on-site or remote sessions during which auditors perform substantive procedures — requires coordination between the audit team, client accounting staff, and sometimes third-party confirmees such as banks and legal counsel. Scheduling this coordination involves identifying availability across multiple parties, confirming access to records and systems, arranging secure data transfer for remote engagements, and managing logistics around confirmation requests.
Virtual assistants handle fieldwork scheduling and logistics. They identify fieldwork windows that work across audit team and client calendars, send confirmation to all parties, coordinate bank and attorney confirmation mailings, and manage the logistics of document access for remote audits. This coordination work can consume four to six hours of audit manager time per engagement when handled manually, according to practice management benchmarks from the AICPA's MAP survey.
Confirmation Requests and Third-Party Coordination
External confirmation procedures — sending bank confirmations, accounts receivable confirmations, and legal letter requests — are required audit procedures that involve significant administrative coordination. The request must be prepared, sent to the appropriate party, tracked to response, and followed up if no response is received within the expected window.
Virtual assistants manage the confirmation tracking process: preparing confirmation packages for audit staff review, mailing or transmitting requests, maintaining a tracking log of sent and returned confirmations, and flagging non-responses for auditor follow-up. The Bureau of Labor Statistics notes that administrative support functions in accounting and auditing firms have seen increasing formalization of workflow management, reflecting growing recognition that coordination work requires dedicated capacity.
Client Communication During Fieldwork
During active audit fieldwork, client accounting staff generate questions, requests for clarification, and status inquiries that require timely responses. When audit managers handle all client communication directly, it fragments their time during the most intensive portion of the engagement.
Virtual assistants manage routine client communication during fieldwork — acknowledging document submissions, providing status updates on PBC completeness, and routing questions to the appropriate team member. This keeps the audit manager available for the substantive work while maintaining responsive client communication.
For audit and assurance firms evaluating VA support, Stealth Agents provides trained virtual assistants with experience in accounting firm environments, document management platforms, and deadline-sensitive client communication.
Key VA Functions in Audit Engagements
- PBC request list distribution and status tracking
- Client portal monitoring and document receipt confirmation
- Fieldwork scheduling coordination across audit team and client calendars
- External confirmation preparation, mailing, and response tracking
- Routine client communication during fieldwork
- Post-fieldwork wrap-up correspondence and follow-up
Sources
- American Institute of CPAs (AICPA), Audit and Accounting Guide and 2025 Engagement Quality Survey
- AICPA, MAP (Management of an Accounting Practice) Survey benchmarking data
- Bureau of Labor Statistics, Occupational Outlook — Accounting and Auditing Administrative Support
- CaseWare, TeamMate audit management platform usage and workflow data