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An audit PBC List is simply a list of requested items that the auditors need from the client to plan the audit, evaluate internal controls, and begin fieldwork
External auditors send an initial PBC Llist to the client early in the audit preparation or planning phase
What does PBC stand for? The acronym PBC is short for "provided by client" or "prepared by client
," Sometimes the terms "client request list", "information request list" (IRL), "PBC checklist", or "outstanding list" are used interchangeably; however, the accounting profession seems to use PBC Request List most often