Auditing Tools
Browse all available auditing tools.
Available tools
- Adjustment Disposition Track recorded and unrecorded proposed audit adjustments.
- Agreed-Upon Procedures Specific Findings Format Lookup Check agreed-upon-procedure findings for selected procedure, result, conclusion, and evidence components and report incomplete rows.
- AI-Code Control Coverage Audit human-review controls for AI-generated code.
- Alert-Threshold Tuning Measure continuous-audit alert precision, recall, and false positives.
- Allowance Migration Recompute Recompute segment and total allowance from caller-supplied exposures and loss rates.
- Application Control Report Parameter Integrity Checker Compare actual report parameter names with caller-supplied required and supported sets using normalized names, reporting omissions and unsupported extras.
- AR Credit Balance Negative Account Review Procedure Identify negative accounts receivable balances at or above an absolute review threshold and summarize their count, total credit, and oldest age.
- Assertion Level Existence Completeness Valuation Rights Accuracy Map Decode selected assertion concepts without judging whether an audit procedure establishes them. Bounded exact-key educational reference only; observations and applicability must be established independently.
- Attribute Sampling Deviation Rate Size Computation Compute the exact attribute-sampling deviation rate from a sample and deviation count and compare it with a caller-supplied tolerable rate.
- Audit Committee Financial Expert Designation Criteria Lookup Evaluate five caller-supplied experience and understanding criteria and report unmet criteria without making an independence determination.
- Audit Data Standard ADS Tax Schema Import Lookup Retrieve audit data standard ads tax schema import lookup from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- Audit Partner Rotation Time-Out Period Checker Check whether a caller-supplied audit-partner time-out period has elapsed using calendar-year anniversaries. Select the applicable period from the governing jurisdiction and partner role before using the result.
- Audit Strategy vs Audit Plan Scope Timing Distinction Classify supplied planning facts as an audit strategy, an audit plan, or insufficient scope information, while reporting whether timing was communicated.
- Audit Team Industry Expertise Specialist Use Checker Count audit team members whose normalized industry label matches a required industry and compare that count with a minimum specialist requirement.
- Audit-Universe Coverage Audit audit-universe entity and process coverage.
- Bank Confirmation Form Standard Fields Completion Guide Check supplied bank-confirmation records for account, address, independent contact, authorized-signer, and balance completion.
- Block Stratified Selection Coverage Adequacy Checker Compare actual and planned block-stratified allocation fractions, report each coverage deficit, and calculate aggregate coverage percent.
- Blockchain Ledger Direct Confirmation Reliability Note Lookup Assess supplied blockchain confirmation independence, key, address, finality, and reconciliation facts without treating a ledger entry as inherently sufficient evidence.
- Brokerage Confirmation Reconciliation Reconcile brokerage and custody confirmations with ledger holdings.
- CAATS Full Population Testing Benefit Lookup Check supplied computer-assisted full-population testing controls for complete data, query parameters, reconciliation, exception resolution, and auditor review.
- CAM Element Coverage Audit critical-audit-matter element coverage.
- Cash on Hand Count Denomination Sheet Procedure Reconcile counted cash by denomination to system quantities and a ledger expected total, returning denomination-level and overall differences.
- Casino Drop Reconciliation Reconcile casino drop records with count-room and surveillance totals.
- Change Management Ticket Approval Testing Steps Identify change tickets missing any selected approval, testing, evidence, rollback, or segregation-of-duties step.
- Client Acceptance Continuance Risk Screening Checklist Screen caller-supplied client-acceptance risk ratings against a selected threshold and report the average and number of ratings at or above it.
- Client Delay Impact Quantify schedule and cost impact from a client-caused delay.
- Client Provided Schedule Reliability Foot-Tie Sampler Sum selected client-schedule balances and compare the sum with the stated foot total and ledger total against an explicit tolerance.
- Cloud Responsibility Coverage Audit cloud shared-responsibility assignments.
- COBIT 2019 Domains Governance Management Objectives Map Map COBIT 2019 domain abbreviations, not control effectiveness or conformance. Bounded exact-key educational reference only; observations and applicability must be established independently.
- Cold-Review Escalation Route post-signoff cold-review findings by impact and remediation status.
- Committee Preread Coverage Audit audit-committee preread coverage.
- Committee Self-Evaluation Score an audit-committee self-evaluation against a supplied minimum.
- Comparability Adjustment Like-for-Like Same-Store Log Net caller-coded comparability adjustments, retain their signs, and report unsupported rows lacking evidence and their absolute exposure.
- Compensating Control Gap Cover Lookup Classify a control gap as covered, partially addressed, or uncovered using supplied controls, coverage, and operating-effectiveness facts.
- Compilation Review Audit Assurance Level Ladder Look up the conventional assurance level for financial-statement preparation, compilation, review, and audit engagements. The engagement type determines the assurance category; an arbitrary evidence score does not change one engagement into another.
- Compliance Supplement Parts Three Through Six Structure Lookup Retrieve compliance supplement parts three through six structure lookup from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- Component Auditor Work Reference Usage Decision Lookup Route supplied component-auditor work and group-auditor evidence facts to use-component-work, additional-group-work, or professional-judgment categories.
- Construction Percent Complete Cost-to-Cost Recompute Recompute construction percent complete and cumulative revenue from costs incurred to date, estimated cost to complete, and contract price using the cost-to-cost method.
- Contingency Range Accrual Policy Consistency Checker Check a recorded contingency accrual against a supplied estimate range and an explicitly applicable policy minimum.
- Contingent-Fee Screen Screen contingent-fee facts for attest-client prohibition risk.
- Continuous-Close Freshness Measure continuous-close data freshness and pipeline-check status.
- Control Deficiency Significant Material Weakness Severity Waterfall Summarize caller-coded control deficiencies by total amount, severe-item count, and highest severity, where codes progress from control deficiency to material weakness.
- COSO 2013 Seventeen Principles Component Mapping Grid Map COSO 2013 principle numbers 1–17 to the five components; not the existing coverage checklist or a control-effectiveness assessment.
- COSO Five Components Element Mapping Grid Map supplied control-element labels to the five COSO component names and report which components remain unmapped.
- CPE Hours Requirement Checker Compare completed continuing-professional-education hours with caller-supplied total and subject-specific requirements. The tool deliberately does not label those inputs as GAGAS requirements because applicable periods and subject areas must come from the governing rule.
- Credit-Memo Vouching Audit credit-memo authorization and refund evidence.
- CUEC Coverage Audit complementary user-entity control coverage.
- Data Reliability Completeness Accuracy Source Testing Steps Assess supplied data-source independence, completeness, accuracy, and reconciliation facts against a tolerance for use in further audit work.
- Debt Covenant Compliance Independent Recompute Step Independently recompute a debt-covenant ratio from source values, compare it with the reported ratio, and test both against the supplied limit and tolerance.
- Deficiency Severity Classify control-deficiency severity from likelihood and potential magnitude.
- Disaggregated Analytics Margin Location Fluctuation Scanner Calculate signed percent changes for supplied disaggregated metrics, flag rows at an absolute threshold, and report the largest change.
- Disagreement Resolution Summarize draft-report disagreement resolution and escalation status.
- Disparate Impact Calculate selection-rate disparity against a caller-supplied ratio threshold.
- Donor-Restriction Release Reconcile nonprofit donor-restriction releases with qualifying expenditures.
- Dormant Vendor Master File No-Activity Period Flag Tester Flag vendors whose last recorded activity is at least the dormancy threshold before the as-of date.
- Dual Dating Subsequent Event Footnote Usage Lookup Check subsequent-event chronology, dual dating for supplied adjusting events, and note disclosure for supplied nonadjusting events.
- Duplicate Vendor Payment Find duplicate vendor-payment candidates by normalized name and amount tolerance.
- Electronic Confirmation Direct Source Reliability Checker Assess supplied electronic-confirmation independence, verification, direct-response, and audit-trail facts without treating any channel as inherently reliable.
- Electronic Workpaper Binder Signature Rollforward Lookup Test electronic workpaper rows for signatures, current versions, and matching hashes and compare supplied prior and current version counts.
- Emphasis of Matter or Other Matter Paragraph Selector Distinguish an emphasis-of-matter paragraph from an other-matter paragraph using where the matter is presented and why it matters to users. A required opinion modification takes precedence and must not be replaced by either paragraph.
- Engagement Letter Inclusion Elements Checklist Compare included engagement-letter elements with caller-supplied required elements using trimmed case-insensitive labels and report omissions.
- Engagement Quality Review Second Partner Requirements Lookup Check caller-supplied engagement-quality review records for a distinct independent second reviewer, significant-judgment review, completed checklist, and sign-off.
- EQR Selection Risk Score engagement quality-review selection risk.
- Equity Option Grant Board Approval Inspection Steps Match equity-option grant IDs to supplied board-approval evidence flags and report every unapproved grant.
- Evidence Hierarchy External Confirmation Ranking Table Locate a selected evidence type in a caller-supplied strongest-to-weakest hierarchy and return its one-based rank and stronger evidence labels.
- Evidence Relevance Reliability Two-Axis Lookup Classify supplied one-to-five reliability and relevance ratings into high, mixed, and low evidence quadrants and retain indices of low evidence.
- External Confirmation Process Control Checklist Check a supplied external-confirmation process for independence, address validation, authorization, response tracking, and exception resolution.
- Failover Evidence Coverage Audit disaster-recovery failover evidence.
- Fee Dependence Contingent Fee Prohibited Services Lookup Screen caller-supplied fee dependence, contingent-fee, non-audit-service, and out-of-scope-service facts for independence risk without making a legal conclusion.
- Fictitious Vendor W-9 Bank Duplicate Detector Screen vendor master records for duplicate normalized tax IDs or bank accounts and active vendors missing either supplied identifier.
- Final Analytics Reconciliation Recheck final analytical consistency after recorded corrections.
- Fixed Asset Existence Floor Sample Sight Verification Match selected fixed-asset IDs to recorded sight observations and report every unobserved selected asset.
- Forensic Hash Chain Compare stored and recomputed forensic evidence hashes.
- Form Ap Frn Registered Firm Public File Lookup Retrieve form ap frn registered firm public file lookup from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- Franchise Sales Crosscheck Cross-check reported franchise royalty sales against POS records.
- Fraud Brainstorming Session Required Elements Checklist Check whether an audit-team fraud discussion addressed susceptibility to fraud, known risks or allegations, management override, and documentation of participants and conclusions. The checklist does not infer that brainstorming is optional when few fraud factors are present.
- Fraud Severity Classify potential fraud severity from supplied conduct indicators.
- Frequent-Flyer Breakage Roll forward frequent-flyer liability and calculate breakage.
- Funds Tracing Trace funds using the lowest-intermediate-balance method.
- GAO Green Book Five Standards Government Internal Control Correct the five-standards premise and retrieve the Green Book structural distinction. Bounded exact-key educational reference only; observations and applicability must be established independently.
- GHG Boundary Coverage Audit greenhouse-gas boundary coverage.
- Ghost Employee Payroll Masterfile Match Tester Screen payroll employee IDs and bank accounts for duplicate identities or accounts and active employees without supplied bank-account data.
- Gifts Hospitality Threshold Firm Policy Lookup Apply a caller-supplied gifts-and-hospitality threshold and approval fact to supplied value, cash, and client-personnel indicators.
- Grant Cost Allowability Summarize allowable and questioned costs in a tested grant sample.
- Group Audit Component Materiality Division Instruction Letter Allocate group materiality to a component by percentage and compare the allocation with component-auditor materiality and group instructions.
- Haphazard Selection Randomization Bias Warning Checker List selection-bias warnings and reject statistical suitability when the requested inference lacks supported probability selection.
- Hedge Effectiveness Measure hedge offset effectiveness against caller-supplied bounds.
- Hidden-Asset Search Coverage Audit hidden-asset search source coverage.
- Independence Threat Safeguards Classifier Classify independence as confirmed only when approval is recorded and every caller-supplied required safeguard is implemented.
- Inherent Risk Score Combine inherent-risk factors into a weighted score.
- Interim Review Quarterly Analytics Checkpoint Lookup Check supplied interim-review checkpoints for reconciliation, discrepancy resolution, control changes, subsequent events, and approval.
- Internal Audit IPPF Attribute Performance Framework Lookup Compare assessed internal-audit principles with a caller-supplied required set, calculate conformity percent, and report missing or unknown labels.
- Inventory Observation Count Tag Two-Team Controls Lookup Compare two inventory counts, retain uncounted items, and report every difference above tolerance or item without a control tag.
- ISA 315 Revised Risk Id ITGC Emphasis Changes Note Retrieve isa 315 revised risk id itgc emphasis changes note from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- ISA vs Clarity AU-C Numbering Cross-Reference Lookup Cross-reference normalized audit-standard prefixes and report missing, unknown, and repeated prefixes without asserting either numbering system is current.
- ISAE 3000 Limited Reasonable Assurance Sustainability Lookup Compare ISAE 3000 assurance levels without claiming engagement eligibility or issuing a conclusion. Bounded exact-key educational reference only; observations and applicability must be established independently.
- ISSA 5000 Sustainability Assurance New Standard Numbering Note Retrieve issa 5000 sustainability assurance new standard numbering note from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- ITGC Access Change Operations Domain Split Lookup Split labeled controls across access, change, and operations ITGC domains and report missing domains and malformed mappings.
- Journal Entry Testing Risk-Based Filter Criteria Builder Score journal entries from four binary risk attributes and caller-supplied weights, then select entries meeting an explicit score threshold.
- Journal Entry Weekend Holiday Posting Date Flagger Flag journal entries posted on configured weekend days or supplied holiday dates, preferring the holiday reason.
- KAM Determination Evaluate supplied criteria for key-audit-matter determination.
- KAM Selection Score Score key-audit-matter candidate factors against a supplied threshold.
- Key Audit Matters CAM KAM Jurisdiction Crosswalk Lookup Evaluate caller-supplied jurisdiction, listing, independence, requirement, and basis facts for a key-audit-matter communication without determining applicable law.
- Key vs Non-Key Control Designation Criteria Lookup Evaluate caller-defined significant-risk, qualitative-risk, and quantitative criteria and report which criteria support key-control designation.
- Kickback Vendor Bid Splitting Invoice Analytics Checker Group bid amounts by normalized vendor key and flag groups with enough individually subthreshold bids whose combined value reaches the supplied approval threshold.
- Lapping Receipt Delay Pattern Detector Flag equal-value receipts associated with different customer accounts inside a caller-selected posting-delay window for follow-up as possible lapping patterns. A match is an investigative lead, not proof of fraud.
- Lead Schedule Supporting Detail Tie-Out Method Lookup Tie a lead-schedule balance to a supplied supporting-detail total and report the signed difference against an explicit tolerance.
- Lease Liability Recompute Recompute a fixed-payment lease liability and compare it with the reported amount.
- Legal Letter Attorney Litigation Response Scope Lookup Compare a legal-response scope with requested item labels and compare caller-supplied response and due dates for missing items and timing.
- Lifestyle Cash-Flow Analysis Reconcile documented sources and observed uses of funds without inferring misconduct.
- Log Analysis User Role ITGC Sample Extraction Steps Check sampled ITGC log rows for user, role, event type, timestamp, result, and source completeness.
- Log Retention Evidence Check Compare caller-supplied expected and observed records for log retention evidence check.
- Management Override Journal Entry Testing Focus Lookup Select unapproved journal entries meeting a caller-defined risk score built from manual, override, unusual, and period-end indicators.
- Management-Letter Coverage Audit management-letter comment coverage.
- Methodology Training Coverage Measure annual methodology training completion.
- Missing Invoice Sequences Find gaps inside the observed minimum-to-maximum invoice-number sequence.
- Misstatement Projection Qualitative Factors Lookup Adjust a quantitative misstatement projection by an overall factor and the supplied sum of present qualitative-factor weights.
- MUS Tainting Factor Projected Misstatement Calculate a monetary-unit-sampling tainting factor and project a sampled item's misstatement over the sampling interval. Individually significant items use their actual misstatement instead of interval projection.
- Net-Worth Method Apply a net-worth method reconciliation to supplied changes and sources.
- Network-Firm Screen Screen shared firm characteristics for network-firm indicators.
- Nonattest Hours Threshold Total nonattest service hours against a caller-supplied exception limit.
- Nonattest Services Management Responsibility Threat Checker Check four explicit nonattest-service safeguards and report missing preapproval, management decision ownership, auditor reporting, or safeguard count.
- Nonresponse Alternative Procedures Second Request Steps Select the next confirmation follow-up or require documented alternative procedures when no responses remain outstanding.
- Open-Item Certification Roll forward audit issues and assess zero-open-item certification readiness.
- PAM Evidence Coverage Audit privileged-access-management evidence.
- Partner Rotation Seven Year Cooling Off Period Lookup Retrieve partner rotation seven year cooling off period lookup from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- Payroll Agree to Tax Return Gross Tie-Out Procedure Tie gross payroll to the gross amount on a supplied tax return and report the exact signed difference against tolerance.
- PBC Request Status Summary Summarize caller-supplied PBC request statuses into stable status counts.
- PCAOB Inspection Common Deficiency Categories Lookup Compare observed inspection deficiency categories with a caller-supplied required set and retain missing, unknown, and uncategorized findings.
- Peer-Review Independence Audit peer-review independence safeguards.
- Pentest Remediation Measure penetration-test remediation and retest completion.
- Plan Audit Threshold Compare plan participant count with caller-supplied audit and transition thresholds.
- Positive vs Negative Confirmation Type Selector Lookup Select a positive or negative external-confirmation approach from supplied risk, dispute, control-effectiveness, and small-balance facts.
- Predecessor Auditor Communication Successor Inquiry Protocol Retrieve predecessor auditor communication successor inquiry protocol from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- Preliminary Analytics Percent Change Flagger Calculate signed preliminary-analytics change and flag it when the absolute percent change reaches a caller-supplied threshold.
- Preparation Engagement No-Assurance Report Elements Lookup Check supplied preparation-engagement report elements for responsibilities, attachment identification, no-assurance language, disclaimer, and signature.
- Presumptive Improper Revenue Recognition Fraud Risks List Lookup Retrieve presumptive improper revenue recognition fraud risks list lookup from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- Program Diversion Screen Screen program purchases for diversion and duplicate-discount exceptions.
- Program Expenditure Threshold Screen Apply caller-supplied overall and program expenditure thresholds in sequence and return the program share and screening result. This arithmetic screen does not by itself determine whether a program is a major program under Uniform Guidance.
- Prohibited-Transaction Screen Screen plan transactions for party-in-interest and exemption indicators.
- Proof-of-Reserves Coverage Measure proof-of-reserves asset ratio and customer-account inclusion.
- Qualified Adverse Disclaimer Opinion Condition Crosswalk Cross-check an audit opinion against the conventional materiality-and-pervasiveness decision model: material misstatements may lead to qualified or adverse opinions, while inability to obtain sufficient evidence may lead to qualified opinions or disclaimers.
- Questioned Costs Threshold History Current Dollar Lookup Retrieve questioned costs threshold history current dollar lookup from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- Ratio Analysis Common-Size Fluctuation Prompt List Convert paired current and prior line-item amounts to common-size percentages and flag absolute percentage-point changes at a selected threshold.
- Ratio Narrative Check Compare caller-supplied expected and observed records for ratio narrative check.
- Ratio Projection Misstatement Calculator Project a sample's signed audit difference to a population using ratio estimation. Positive results are projected overstatements and negative results are projected understatements.
- Recent SAS 143 144 145 Summary Changes Lookup Retrieve recent sas 143 144 145 summary changes lookup from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- Record Count Reconciliation Reconcile source and target record counts within a caller-supplied tolerance.
- Remediation Aging Age remediation findings against a caller-supplied target.
- Rescope Change Log Quantify audit rescoping changes and change-log completeness.
- Restatement Frequency Screen Calculate restatement frequency and compare it with a caller-defined warning rate.
- Revenue Cut Shipping Invoice Date Vouching Steps Identify revenue-cut transactions missing shipping or invoice dates, failing the cutoff-period test, or invoiced after shipment.
- Review Engagement Analytical Inquiry Standard Procedures Lookup Compare review-engagement analytical expectations with results and flag only differences greater than their supplied tolerances for follow-up inquiry.
- RMM Inherent Control Risk Model Lookup Read a caller-supplied five-by-five likelihood-impact matrix and classify the selected inherent-risk score using explicit percentage thresholds.
- Rollover Forward Workpaper Prior-Year Balance Procedure Reconcile prior-year ending balance, adjustments, current-year activity, opening balance, and ending balance in a rollover workpaper.
- Round Dollar Manual Adjustment Entry (RMAE) Filter Select manual journal entries whose amounts are multiples of a chosen round-dollar increment, such as 50 or 100.
- RPA Bot Audit Trail Versioning Evidence Lookup Check supplied RPA identification, change, run, output-review, and exception-testing evidence for audit-trail readiness.
- RTO/RPO Tier Classifier Classify RTO and RPO against caller-defined application-tier limits.
- Same-Day Duplicate Invoice Exact-Match Flagger Flag groups of invoices that share the same case-insensitive trimmed vendor, exact finite amount, and calendar date.
- Sample Evaluation Upper Misstatement Limit Computation Add a sample's projected misstatement and sampling-risk allowance, then combine that upper limit with known misstatements for evaluation against tolerable misstatement.
- Sample Stratification Stratify population items into caller-supplied value bands.
- Sampling Coverage Measure audit sample coverage by item count and value.
- Sampling Statistical Nonstatistical Selection Classifier Classify selection bias risk from the chosen method, population completeness, reproducibility, and whether statistical inference is required.
- Science-Target Readiness Audit science-based-target assurance readiness.
- Scope-Limitation Decision Route a scope limitation from supplied evidence and effect indicators.
- SEFA Coverage Audit SEFA field and note coverage.
- Sensitive-Matter Routing Route sensitive audit matters from supplied indicators.
- Shell Company Registration Age Nominee Indicator Lookup Score four caller-supplied shell-company indicators at 25 points each and compare the transparent heuristic score with a selected review threshold.
- Significant Risk Fraud Factor Flag Checker Identify a significant-risk fraud screen only when a financial-statement misstatement risk and at least the selected number of pressure, opportunity, or rationalization factors are present.
- Significant Transaction Class Score a transaction class for audit significance.
- Single Audit Expenditure Threshold Checker Compare total federal awards expended with a caller-supplied Single Audit expenditure threshold. This is an applicability screen and does not determine Type A programs, major programs, or risk status.
- Single Audit Uniform Guidance Major Program Threshold Lookup Retrieve single audit uniform guidance major program threshold lookup from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- Small Firm Scalable Audit Technology Tools Note Retrieve small firm scalable audit technology tools note from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- SOC 1 vs SOC 2 Report User Auditor Usage Lookup Route a supplied SOC report type and primary objective to a narrow SOC 1, SOC 2, or further-evaluation category for professional selection.
- SOC2 Type One Versus Type Two Time Window Distinction Lookup Compare SOC 2 Type I versus Type II time scope, not report quality or control effectiveness. Bounded exact-key educational reference only; observations and applicability must be established independently.
- Software Cost Allocation Allocate software costs between capitalized and expensed amounts.
- SOX 404 Integrated Audit Dual Opinion Scope Lookup Classify a caller-supplied Section 404 scope using risk, weakness, management-assessment, auditor-attestation, and integrated-audit facts for professional review.
- Subsequent Disbursement Postdated Check Review Window Classify subsequent cash payments inside or outside a caller-selected post-balance-date review window bounded by explicit dates.
- Subservice Method Selector Select a subservice-organization reporting method from supplied evidence facts.
- Surprise Cash Count Unannounced Rotation Checker Check supplied surprise-cash-count facts for announcement, scheduling, auditor-selected location, team independence, and observation count.
- Team-Debrief Coverage Audit engagement debrief topic coverage.
- Those Charged With Governance Required Communications Checklist Check caller-defined audit communications to those charged with governance for independence, scope, judgments, findings, and uncorrected misstatements.
- Three Lines Model Roles Assurance Lookup Compare normalized management, internal-audit, and assurance responsibility labels and report any role appearing in more than one line.
- Three-Way Match PO GRN Invoice Field-By-Field Test Compare purchase-order, goods-received, and invoice quantity and amount fields and report each mismatch reason without rounding returned differences.
- Tick Mark Legend Standard Symbols Meaning Table Resolve used audit tick marks against a supplied mark-and-meaning legend and report every undefined mark.
- Token Rotation Due Calculate API token rotation due date and overdue status.
- Tolerable Deviation Rate Expected Deviation Inputs Lookup Convert expected and tolerable attribute-sampling percentages into fractional expected item counts and report their percentage-point headroom.
- Trust-Criteria Coverage Audit trust-services criteria coverage.
- Type 2 Gap Coverage Measure the uncovered gap between Type 2 report periods.
- Uk Frc ARGA Reform Market Concentration Context Note Retrieve uk frc arga reform market concentration context note from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- Unadjusted Misstatement Summary Pass-Fail Evaluation Net signed unadjusted misstatements and compare their absolute total with caller-supplied materiality after a selected safety margin.
- Unmodified Opinion Core Report Elements Checklist Check selected core sections of a contemporary unmodified auditor's report without assuming the obsolete universal three-paragraph format. Applicable reporting standards may require additional sections.
- Unqualified Opinion Three Paragraph Anatomy Lookup Retrieve unqualified opinion three paragraph anatomy lookup from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.
- Unrecorded Liabilities Subsequent Disbursements Search Procedure Search supplied subsequent payments for items dated on the balance date that were not matched to a recorded liability and total their possible unrecorded exposure.
- User Access Review Quarterly Recertification Evidence Tester Flag user-access recertification rows that exceed a selected age or lack reviewer, decision, or evidence flags.
- Variables Sampling Mean Difference Ratio Selector Lookup Recommend mean-difference, ratio, further judgment, or no support for variables sampling from supplied reliability, homogeneity, and difference expectations.
- Variance Explanation Check Compare caller-supplied expected and observed records for variance explanation check.
- Walkthrough Narrative Flowchart Conventions Lookup Check a walkthrough record for six caller-defined narrative conventions and report the missing elements without supplying engagement-specific facts.
- Whistleblower Control Assessment Compare caller-supplied expected and observed records for whistleblower control assessment.
- Workpaper Assembly Deadline Check workpaper assembly completion against a supplied deadline window.
- Workpaper Preparer Reviewer Sign-Off Cross-Reference Format Check a workpaper sign-off record for a reference, distinct preparer and reviewer, and matching sign-off and review dates.
- Wrap-Up File Final Review Partner Sign-Off Checklist Check five caller-defined audit wrap-up completion facts and list missing finalization, representation, events, misstatement, or approval items.
- Written Representation Letter Required Items Checklist Check a supplied written-representation letter for five selected completion facts and report omitted items without supplying legal conclusions.
- Yellow Book GAGAS CPE Hour Requirement Lookup Retrieve yellow book gagas cpe hour requirement lookup from caller independently verified exact-key records with source, context and date. No built-in authoritative table, hidden model, clinical recommendation or automatic compliance determination.