Evidence Pack
One Excel workbook per legal entity that gathers the evidence behind the lease accounting for the audit file, without the manual assembly.
Why the evidence pack matters
Lease accounting under IFRS 16 and FRS 102 involves significant judgements. Auditors need to see not just the numbers, but the reasoning behind discount rate selection, lease term determination, and exemption decisions, and they need to be able to agree those numbers back to detailed calculations.
Without a system like AuditLease, assembling this evidence takes significant time and the results are often incomplete. The AuditLease evidence pack is generated from the records already held in the workspace: you choose the legal entity and download the workbook, on any paid plan.
What the evidence pack contains
Lease register
One row per lease: reference, description, status, standard, commencement and end dates, currency, discount rate, and whether a short-term or low-value exemption is applied.
Accounting judgements
The rationale recorded against each lease for lease term, discount rate, renewal, purchase and termination options, and exemptions, with the date it was recorded. Written by the preparer and stored against the lease record.
Discount rate evidence
The trail of suggested, accepted and overridden discount rates, with the risk-free rate, credit spread, benchmark source and benchmark date.
Modifications
Each lease modification with its effective date, type, liability and ROU asset before and after, any gain or loss, and the recorded rationale.
Period locks
The history of locked periods, with when each was locked.
Calculation runs
One summary row per calculation run: version, trigger, status, standard, initial lease liability, initial ROU asset, completion time and engine version.
Journal batches
One summary row per journal batch: reference, type, status, journal date, total debits and credits, and narrative. Full journal lines are exported separately.
The pack sits alongside the other exports rather than replacing them. Amortisation schedules and journal lines have their own exports, and the statutory accounts note is generated from the Statutory Accounts Note report.
Immutable history
Every calculation run in AuditLease is permanent. Once completed, it cannot be edited. If a lease is remeasured, a new run is created, and both the original and the revised run are preserved. This means the evidence pack reflects exactly what was calculated and when, providing an unambiguous audit trail.
Auditor access
Clients can grant read-only access to their auditors directly within AuditLease. Auditors can review all lease data, calculations, judgements, and evidence pack outputs without being able to make changes. Access can be restricted to specific legal entities.
Related features
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