How does “The auditor's draft, the journals and the close” work on the Audit page?

On 24 Provisional accounts the auditor's draft is matched line by line to Xero's schedules, each difference is listed with the accounts that make it up, and the year-end journals are drafted — an accrual, a prepayment, the CT provision, depreciation, stock — kept as drafts until posted to Xero or deleted. Xero's lock dates are read, never changed: the paper asks for the day before the year-end and re-locks afterwards. Group relief is applied across the run's companies from the group position, capped and never below nil, and the resulting tax at the year-end is an estimate for the provision; the computation and the return are the accountant's. Filings & close carries the signed accounts and the CT600 per company — Final, with the date they went in, or Companies House's own record; a draft never counts — and the close checklist names everything still outstanding before the run can close. A closed run can be reopened, and the reopening is recorded. Where: Audit (/accounts/audit-runs).