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.

Description

Audit-standard prefix labels need explicit expected coverage.

Audit-standard prefix labels need explicit expected coverage. This tool compares labels without mapping actual standard paragraphs.^[1]

The returned values include Cross-reference complete, Duplicate reported prefixes, Missing prefixes, Unknown prefixes. The How section below explains the calculation, input rules and interpretation.

When to use ISA vs Clarity AU-C Numbering Cross-Reference Lookup

Use ISA vs Clarity AU-C Numbering Cross-Reference Lookup when you need to evaluate the supplied records under the calculation and evidence rules below. No ISA/AU-C number equivalence, standard edition or current applicability is supplied.

Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.

How to use ISA vs Clarity AU-C Numbering Cross-Reference Lookup and understand its results

Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
Enter expectedPrefixes, reportedPrefixes using the field table and calculation rules, then run the tool.
Read complete, duplicatePrefixes, missingPrefixes, unknownPrefixes. 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
expectedPrefixes	Expected prefixes	list of string	Required
reportedPrefixes	Reported prefixes	list of string	Required

Require nonempty expected list, reported list possibly empty, and trimmed lowercase nonblank labels. Deduplicate expected for comparison; return sorted missing/unknown and sorted reported keys occurring more than once.

complete=no missing,unknown or duplicate reported prefixes

Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.

Output field	Meaning	Value type
complete	Cross-reference complete	boolean
duplicatePrefixes	Duplicate reported prefixes	list of string
missingPrefixes	Missing prefixes	list of string
unknownPrefixes	Unknown prefixes	list of string

json

{
  "input": {
    "expectedPrefixes": [
      "ISA",
      "AU-C"
    ],
    "reportedPrefixes": [
      "ISA",
      "isa",
      "AU-C",
      "XYZ-1"
    ]
  },
  "output": {
    "complete": false,
    "duplicatePrefixes": [
      "isa"
    ],
    "missingPrefixes": [],
    "unknownPrefixes": [
      "xyz-1"
    ]
  }
}

Limitations and assumptions

No ISA/AU-C number equivalence, standard edition or current applicability is supplied.

Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Core numeric and string lists are limited to 100,000 entries; text entries are subject to the general large-text limit. Follow any smaller calculation limits above. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors. A successfully returned false flag is an evaluated outcome; its meaning is explained above.

Alternative or Complementary methods

Use PCAOB Inspection Common Deficiency Categories Lookup: An inspection deficiency taxonomy needs required labels and a way to retain uncategorized findings. Coverage is distinct from resolving deficiencies. For a complementary task, use Tick Mark Legend Standard Symbols Meaning Table: Audit tick marks need a locally defined legend. A recognizable symbol has no guaranteed universal meaning.

References

ISA vs Clarity AU-C Numbering Cross-Reference Lookup — tool.io

Similar or alternative tools

PCAOB Inspection Common Deficiency Categories Lookup
An inspection deficiency taxonomy needs required labels and a way to retain uncategorized findings. Coverage is distinct from resolving deficiencies.
Tick Mark Legend Standard Symbols Meaning Table
Audit tick marks need a locally defined legend. A recognizable symbol has no guaranteed universal meaning.