When the client is part of a group, Audit Assistant 26.2 can bring every entity into one job and one trial balance. Add the parent, subsidiaries and other entities the audit covers, import the whole group from one file or one file per entity, then filter, group and consolidate the trial balance by entity. This article covers each part in detail.
Related articles:
Before you start
- The job's template needs a group question with an entities step, and must use lead schedules. Multi-subsidiary trial balances are coming to the 2026 templates.
- Where the group question sits, and its exact wording, can differ from template to template. This article uses a template that has it on the Control page.
- Jobs without entities work as they always have: no entity column, no import type step and no entity menus.
- Entities belong to the client, so once you've set one up you can pick it again on the client's other jobs.
1. Add the entities
- On the Control page (or wherever your template asks it), find Is the client part of a group being audited or includes components being audited by others? and click Yes.
A new step appears: Add the entities this audit is for, including the parent.
- Click Add Entity.
You can pick an entity the client already has, on the Existing entity tab, or set up a new one.
- Click New entity.
- Type the entity's Legal name.
- Type a short Code, the name it's known by. The trial balance shows the code in its Entity column, so keep it short, for example NCA. Codes can be up to 20 characters and must be different for each entity in the group.
- Open Type and pick the entity's type.
| Type | Use it for |
|---|---|
| Parent | The parent entity. Each job can have one. |
| Subsidiary | An entity the parent controls |
| Branch / division | A branch or division of the group |
| Joint operation | A joint operation |
| Joint venture | A joint venture |
| Associate | An associate |
You can also add the entity's address and phone number if you want to.
- Click Save.
Add each entity the same way, starting with the parent. Each one shows its name, type, code, and who added it and when.
Picking an existing entity
On the Existing entity tab, choose the entity from Entity (each one shows its name, code and type), then choose its Type for this job. Entities already on the step are greyed out. The type belongs to the job, so the same entity can be a subsidiary on one job and a parent on another.
Changing or removing an entity
Click Edit on the entity's answer to pick a different entity or change its type. To take an entity off the job, delete its answer. Any trial balance rows already imported for it stay in the trial balance.
If an entity won't save
| Message | What it means |
|---|---|
| Name is required. | Type a legal name |
| Type is required. | Choose a type |
| Another entity in this group already has this code. | Use a different code |
| This job already has a parent entity. | A job can only have one parent |
| This entity is already selected on this job. | It's already on the step |
| This job has no entity, so it cannot have related entities. | The job isn't set up with an entity for its client yet |
2. Import the trial balance
- On the trial balance, open the ⋯ menu (or right-click the trial balance).
- Click Import Trial Balance.
You can also start an import from the trial balance step on the same workpaper: click Import Trial Balance under the step. Clear Trial Balance beside it deletes every row in the job's trial balance, for all entities, after you confirm.
For a group job, the import has four stages: Select a File, Import Type, Map Fields and Process Import.
- Click Select Local File, or drag an XLSX, XLS or CSV file onto the box. You can also choose Select From SharePoint.
- Choose the file.
- Click Open.
Choose the import type
There are two ways to import a group:
Multiple Imports: one trial balance per entity. Use it when you have a separate file for each entity. You import each file in turn and say which trial balance it is:
| Choice | What it's for |
|---|---|
| Parent | The parent entity's trial balance |
| Entity | The trial balance of another entity in the group. You then pick which entity. |
| Consolidation Adjustments | Intra-group eliminations and other consolidation adjustments |
Single Import: many entities in one file. Then choose how the file is laid out:
| Layout | What the file looks like |
|---|---|
| Combined trial balance | One entity column, with a row for each account and entity |
| Consolidation worksheet | A column for each entity, with eliminations |
A combined trial balance
- Choose Combined trial balance.
- Check Which column names the entity? Audit Assistant picks it for you when the column is headed Entity, Entity Code, Entity Name, Subsidiary, Sub, Company, Company Code, Organisation, Division or Business Unit.
- Check each value in that column is matched to the right entity. Each value can go to an entity, to the parent, to Consolidation Adjustments, or to Skip.
- Click Next.
How values are matched for you:
- A value matches an entity's code or name, ignoring capitals, spaces and punctuation, and a (Parent) on the end of a name.
- Values such as Elimination, Elims or Consol adj go to Consolidation Adjustments.
- Parent goes to the parent.
- Anything that can't be matched, or that matches more than one entity, is set to Skip. To import those rows, add the entity to the entities step, then import the file again.
If the same account appears more than once for the same entity, the rows are added together into one.
A consolidation worksheet
- Choose Single Import.
- Choose Consolidation worksheet.
- Under Which columns are entities?, tick each column that holds one entity's amounts, and pick its entity. Leave totals and aggregated columns unticked. Columns headed with an entity's code or name are ticked for you, and an eliminations column goes to Consolidation Adjustments.
- Click Next.
Map the fields and finish
- Map the account name or code, and the balance, as you would for any trial balance import. In a consolidation worksheet, each entity column maps to the current balance for its entity.
- Click Next.
The import shows how many rows were created and updated, and checks the trial balance. When everything balances, you'll see Trial balance balances to nil. If not, it shows which entity is out of balance, and by how much.
- Click Finish.
The trial balance now has an Entity column, with a row for each entity that holds the account. Consolidation adjustments show as Elim.
Importing again
You can import a second file over the top, for example a consolidation worksheet after a combined trial balance. Rows that match on entity and code (or name, if there's no code) are updated, not added twice. Each import takes a snapshot of the trial balance first.
Every import adds a comment to the trial balance step (the picture of the trial balance step above shows two), such as Imported from file: Single Import (Parent, …, Consolidation Adjustments). To undo an import, delete that comment. It also deletes the rows that import created. You can't undo an import once journal entries adjust its rows; delete those journal entries first.
3. Show and hide entities
- Open the trial balance ⋯ menu and point at Show Entities.
- Untick an entity to hide its rows, and tick it again to bring them back. The list includes each entity and Consolidation Adjustments.
Show Entities is also on lead schedule workpapers.
4. Group the trial balance
Right-click a row and point at Group:
| Option | What it does |
|---|---|
| Create Group Within Entity | Groups the selected accounts within one entity |
| Create Group Across Entities | Groups the accounts and also pulls in the same accounts from the other entities |
| Add to Group | Adds the selected accounts to an existing group |
| Remove from Group | Takes them out of their group |
| Group by Entity | Sorts the rows into a band for each entity |
With Group by Entity on, each entity gets its own band with its own total, and the consolidation adjustments sit in theirs. Rows can't be dragged to reorder while it's on.
5. The consolidated view
- Open the ⋯ menu, point at View and choose Horizontal (consolidation). Vertical (all rows) takes you back.
The consolidated view has a column for each entity, then:
| Column | What it shows |
|---|---|
| Aggregated | The entities added together |
| Consol Adjusts | The consolidation adjustments |
| Consolidated | The consolidated figure |
Choose which figure the columns show with Show Column: Final, Draft, Adjustments, Prior, Prior 2, Prior 3, Movement or Budget.
Show Entities works here too. Hide Consolidation Adjustments to see the group before eliminations, then tick it to bring it back.
Under Display, choose what shows:
| Option | What it does |
|---|---|
| Risks | Shows risk flags |
| Groups Across Entity | Shows groups that span entities |
| Groups Within Entity | Shows groups within one entity |
| Group by Lead Schedules | Groups the rows by lead schedule. Untick it for a flat list. |
At the bottom, TB Check Total shows the group balances to nil.
Your choice of view, hidden entities, grouping and display options are saved in your own browser for each job. They don't change what your colleagues see.
6. The rest of the job
| Where | What changes for a group job |
|---|---|
| Lead schedules | Lead schedule workpapers have Show Entities and Group by Entity too. When deciding whether an account is material, its balances across entities are added together first. |
| Journal entries | Choose the entity first. Every line in a journal is for the same entity, and the entity is locked once there are lines. Remove all lines to change it. |
| Risks | Assertion risk mappings get an Entity column, set to All entities or particular ones. |
| Download Trial Balance | The CSV adds Trial balance and Entity columns, and can be imported again. |
| Printing and PDF | Always include every entity, whatever you've hidden on screen. |
| Rollover | Entities and their types carry into next year's job, and the trial balance rows follow them. |
| Consolidation summary | Templates can include a consolidation summary workpaper that shows the consolidated view on its own. |
All trial balances also get a new Show Columns menu in the vertical view, which replaces the old show or hide adjustment column option.
7. Troubleshooting
| What you see | What to do |
|---|---|
| No Import Type step | The job has no entities selected. Add them on the entities step first. |
| This job does not support entity trial balances. | The job's template doesn't use lead schedules. Import into the parent only. |
| This column has no entity values. | Pick the column that names the entity on each row. |
| A value is set to Skip | Add that entity to the entities step, then import again. |
| Could not read the entities in this file. Select the entities by hand. | Match each value or column to its entity yourself. |
| This trial balance does not balance to nil | Check the entities shown as out of balance in the source file. |
| Cannot undo this import | Journal entries adjust rows from that import. Delete those journal entries first. |
Good to know
- Add the parent first, then the other entities. A job can have one parent.
- Entities belong to the client and can be reused on later jobs. Each job sets its own type for them.
- Import one combined file, one consolidation worksheet, or one file per entity.
- Importing again updates matching rows instead of adding duplicates.
- The consolidated view shows each entity, the aggregated total, the consolidation adjustments and the consolidated figure side by side.