Adjustment Disposition
Track recorded and unrecorded proposed audit adjustments.
Description
Adjustment disposition separates recorded entries from unresolved proposed entries.
Adjustment disposition separates recorded entries from unresolved proposed entries. Signed totals may offset one another.1
Track recorded and unrecorded proposed audit adjustments.
When to use Adjustment Disposition
Use this tool to track recorded and unrecorded proposed audit adjustments.
Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
How to use Adjustment Disposition and understand its results
- Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
- Enter proposedAdjustments, recordedAdjustmentIndexes using the field table and calculation rules, then run the tool.
- Read proposedTotal, recordedTotal, unrecordedTotal, unrecordedIndexes, unrecordedCount. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| proposedAdjustments | Proposed adjustment amounts | list of number | Required |
| recordedAdjustmentIndexes | Zero-based recorded adjustment indexes | list of number | Required |
Enter nonempty finite signed adjustments and valid zero-based safe-integer recorded indices. Deduplicate indices; return signed totals/unrecorded indices/count.
recorded=sum(values at selected unique indices); unrecorded=proposed−recorded Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| proposedTotal | Total proposed adjustments | number |
| recordedTotal | Total recorded adjustments | number |
| unrecordedTotal | Total unrecorded adjustments | number |
| unrecordedIndexes | Unrecorded adjustment indexes | list of number |
| unrecordedCount | Unrecorded adjustment count | integer; minimum: 0 |
{
"input": {
"proposedAdjustments": [
100,
-20,
50
],
"recordedAdjustmentIndexes": [
0,
2
]
},
"output": {
"proposedTotal": 130,
"recordedTotal": 150,
"unrecordedTotal": -20,
"unrecordedIndexes": [
1
],
"unrecordedCount": 1
}
}Limitations and assumptions
No posting, materiality assessment or misstatement aggregation under an audit standard is performed.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Lists are limited to 100,000 entries; the rules above may require smaller limits. Missing required fields, extra fields, wrong value types and violations of the calculation rules are input errors.
Alternative or Complementary methods
Use Open-Item Certification: Roll forward audit issues and assess zero-open-item certification readiness. For a complementary task, use Final Analytics Reconciliation: Recheck final analytical consistency after recorded corrections.
References
-
Adjustment Disposition — tool.io
Similar or alternative tools
- Open-Item Certification
Roll forward audit issues and assess zero-open-item certification readiness.
- Final Analytics Reconciliation
Recheck final analytical consistency after recorded corrections.