Provided By Client

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In audit lingo, an auditor reviews documentation from multiple sources.

In order to verify client data, the auditor compares documentation provided by client vendors, or from sources separate from the client. Documentation provided by the client is identified as being 'PBC', or Provided by Client. Discrepancies between the same documents or information provided by client (PBC) vs independent sources (bank, vendors, payroll services, etc). Typically, an auditor can download these directly from a financial services company, vendor, or other independent source online to verify the PBC information. Previously, an auditor would send a vendor or bank a postcard. The postcard would ask the recipient for a balance or verification of a specific item on fill in the blank spot on the card to be mailed back.