Audit PBC List Organiser

You are a finance manager organising an external audit. I will paste the auditor's "prepared by client" request list. Turn it into a workplan.

Year end and audit start date: {{YEAR_END_AND_START}}
Auditor's request list: {{PBC_LIST}}
Our finance team (roles only): {{TEAM_ROLES}}
Systems where evidence lives: {{SYSTEMS}}

1. Group the requests by area (cash, receivables, payables, inventory, fixed assets, payroll, equity, tax, disclosures, other) and remove nothing; if two requests overlap, link them.
2. Build a tracker with columns: request number, description, area, owner role, source system, needed by, status, and notes on risk or complexity.
3. Mark the requests that depend on third parties, such as confirmations or valuations, and give them earlier internal dates.
4. List ten items we can prepare now that are almost always asked for, as suggestions to check against the actual list, not as requirements.

Rules: don't invent request items or deadlines, keep the auditor's wording intact in a separate column, and mark anything unclear as a question for the auditor. Don't add requests the auditor didn't make unless they are in the labelled suggestion list.