Agreed-Upon Procedures Specific Findings Format Lookup
Check agreed-upon-procedure findings for selected procedure, result, conclusion, and evidence components and report incomplete rows.
Description
A findings-format review can record whether selected components have been documented for each procedure.
A findings-format review can record whether selected components have been documented for each procedure.1
This tool checks four caller-entered presence flags without assessing the findings or issuing an agreed-upon-procedures opinion.
When to use Agreed-Upon Procedures Specific Findings Format Lookup
Use this tool to check four caller-entered presence flags without assessing the findings or issuing an agreed-upon-procedures opinion.
How to use Agreed-Upon Procedures Specific Findings Format Lookup and how it works
- Establish the observations, units, reference context and assumptions described below.
- Enter findingRows and run the tool.
- Read completeCount, formatComplete, incompleteFindingIndices, findingsChecked using the meanings and sign conventions below.
- Correct any rejected inputs and rerun; independently review the result under the stated scope.
| Input field | Meaning | Value type | Requirement |
|---|---|---|---|
| findingRows | Rows [procedure-present, result-present, conclusion-present, evidence-present], each four binary flags. | array of array of number | Required; branch conditions below |
Supply findingRows as a numeric matrix with exactly four binary flags per row ordered procedure, result, conclusion and evidence presence. A row is complete only if all four are one. Return complete count, total checked, zero-based incomplete row indices and whether none are incomplete. An empty row list is accepted and returns all-complete=true for zero findings. The conclusion flag is this tool's internal format label, not a requirement to issue an AUP opinion or assurance conclusion.
incompleteIndices=rows with any flag 0; completeCount=rowCount-incompleteCount; formatComplete=(incompleteCount==0) Use the stated ordering, units and branch conditions.
| Output field | Meaning | Value type |
|---|---|---|
| completeCount | Number of rows satisfying every required binary presence flag. | number |
| formatComplete | True when no findings row has an absent flag; an empty input gives true. | boolean |
| incompleteFindingIndices | Zero-based indices of rows with at least one absent flag. | array of number |
| findingsChecked | Number of input finding rows. | number |
{
"input": {
"findingRows": [
[
1,
1,
1,
1
],
[
1,
1,
0,
1
]
]
},
"output": {
"completeCount": 1,
"formatComplete": false,
"incompleteFindingIndices": [
1
],
"findingsChecked": 2
}
}Limitations and assumptions
The result summarizes supplied audit observations under the stated arithmetic or checklist rule. It does not inspect underlying documents, select sufficient audit evidence, make a professional assurance judgment or establish regulatory compliance. Empty or all-true input can describe only the recorded assertions.
Supply explicit values and dense aligned arrays. Unexpected fields, wrong types and nonfinite scalar values are rejected; fixed-token, alignment and other branch conditions are explained above. A successful false flag, empty match list or unknown-evidence list differs from an input error. Extremely large inputs or nonrepresentable results may fail.
PCAOB describes reporting procedures and findings while disclaiming an audit opinion or limited assurance. The implementation’s conclusion-presence flag must not be read as a requirement to issue such an opinion or assurance conclusion.2
Alternative or Complementary methods
Use Change Management Ticket Approval Testing Steps for a related operation: Change-ticket review can track approval, testing, evidence, rollback and separation of duties as distinct steps.
Use Comparability Adjustment Like-for-Like Same-Store Log for a related operation: A comparability-adjustment log distinguishes signed amounts from the presence of supporting evidence.
References
Similar or alternative tools
- Change Management Ticket Approval Testing Steps
Change-ticket review can track approval, testing, evidence, rollback and separation of duties as distinct steps.
- Comparability Adjustment Like-for-Like Same-Store Log
A comparability-adjustment log distinguishes signed amounts from the presence of supporting evidence.