What documents are needed for a restaurant profit audit?

Core 90-day records

• Supplier invoices, statements, credits, returns, and applicable purchasing agreements
• Beginning and ending inventory counts with item, quantity, unit, and valuation support
• Net food-sales reports covering the same location and period
• Current menu with selling prices and item identifiers where available
• Recipes, portion standards, yields, and current ingredient mappings for priority items
• Waste, spoilage, comp, promotion, and staff-meal records
• Transfer records for product moved between locations or cost centers
• Relevant food-cost, prime-cost, or management reports used by the operation

Keep the period and location compatible

The inventory boundaries, purchase activity, transfers, and sales must refer to the same location and operating period. If reports use different calendars, timezones, department scopes, or cutoff rules, identify the difference before submission.

Preserve source quality

• Submit complete files rather than screenshots of selected totals when possible.
• Keep filenames descriptive and retain original invoice numbers and dates.
• Do not alter documents to remove unfavorable transactions.
• Explain known gaps, late postings, unusual closures, ownership changes, or abnormal events.
• Use the secure client intake link supplied for the engagement; do not email sensitive records unless specifically authorized.

What happens when information is missing

A responsible audit does not fabricate defaults. Missing, incompatible, or unreliable data becomes an explicit limitation or exception. Some issues may still be screened qualitatively, but a dollar estimate should only be produced when the supporting evidence permits it.

Before you submit

• Confirm the restaurant name, location, review dates, and primary contact.
• Reconcile invoice statements to the files being supplied.
• Confirm beginning and ending inventory dates.
• Identify the priority menu items and suppliers within the agreed scope.
• Keep a copy of every submitted record and the upload receipt.