JE Testing Toolkit

Journal Entry Testing (ISA-Oriented)

Upload or enter JE data • apply ISA 240/315/330 focused criteria • select samples • document testing • export Excel/PDF

Project Name:

Upload JEs (Excel/CSV)

Expected columns: Date Time JENumber Description Account Debit Credit User Source

We’ll auto-map common headers. You can re-map below.

Manual Entry

Date	Time	JENumber	Description	Account	Debit	Credit	User	Source

Column Mapping

Data Preview

0 rows

Risk Filters (ISA 240/315 focus)

Round Amount threshold (e.g., multiples of): High Amount (>=): Unusual Hours (start–end, 24h): – Period-End Window (days around period end): Keywords (comma separated): Suspense/Unusual Accounts (comma separated): Privileged Users (comma separated):

Flagged Results

Entries that meet one or more criteria get a risk tag. Use these to guide sampling and testing.

#	Date	Time	JENumber	Account	Debit	Credit	User	Flags

Sampling Strategy (ISA 330 response)

Method Risk-based (flags first) Random Stratified by Amount Sample Size Strata (for stratified, e.g. 0,10000,100000)

Selected Sample

0 selected

#	Date	Time	JENumber	Description	Account	Debit	Credit	User	Flags

Testing Workpapers (ISA 240/330 documentation)

Complete procedures for each sampled entry. Use status to track progress. Attach references to support and conclusions.

#	JENumber	Assertions	Procedures Performed	Support Ref	Result	Issues/Notes	Prepared By	Date	Reviewed By	Review Date	Status

Overall Conclusions

Governance Communications (ISA 260)

Dashboards

Total JEs

0

Flagged

0

Sample Size

0

Exceptions

0

Export

Excel: Raw, Flagged, Sample, Testing, Exceptions, Summary. • PDF: Summary memo, sample workpapers table, sign-offs.

Exceptions List

#	JENumber	Issue	Conclusion	Impact

© JE Testing Tool • Built for ISA 240/315/330 documentation • Client-side only