Begin with the reviewer’s checklist
Month-end preparation should follow the accounting owner’s documented requirements. Agree which statements, schedules and supporting records are needed, which period they cover and when the reviewer needs them. An assistant can coordinate collection and completeness checks while accounting judgments and final approval remain with that owner.
Maintain an evidence collection register
Track the account or record reference, period, expected document, source location, received date and missing item. A complete-looking folder can still contain the wrong period or an obsolete version. Check those details before marking the collection step ready.
Separate missing evidence from a discrepancy
A missing statement is a collection problem. A difference between two available records is a question for review. Keep them in distinct queues so the next owner knows whether to request a document or investigate an inconsistency. Do not change a record merely to make a checklist balance.
Example: the latest statement is unavailable
The assistant records which statement is missing, checks the approved retrieval route and names the person responsible for access. The review packet identifies the gap and the next follow-up. The accounting owner decides whether other work may proceed and what remains open. An older statement is not silently substituted for the requested period.
Assemble the review packet
Group source links by the owner’s checklist. Include completed preparation, unresolved questions, conflicting references and a short change note since the previous review. Keep the files in approved repositories and avoid duplicating sensitive documents across informal channels.
Close the preparation handoff
Record that the reviewer received the packet and retain any returned instructions. Keep unresolved items visible with an owner and next check. Review missing-source patterns after the cycle so recurring collection problems can be corrected before the next month.
Plan the handoff
Compare bookkeeping support and document management. Bring anonymized examples and your retained decisions to a scope discussion.