Audit decision support

Audit & Assurance Toolkit

Plan, assess, test, evaluate, and document key audit judgments in one browser-based workspace.

Private by design Engagement inputs, imported population, journal, general-ledger and analytical data, sample selections, and calculations stay in this browser in this release. Nothing is submitted to the website database by this toolkit. Local browser storage is not encrypted; use Session only mode for sensitive work or encrypted export for portable files.

Toolkit module

Engagement overview

Audit planning dashboard

A live summary of the current browser workspace. Alerts are prompts for auditor evaluation, not audit conclusions.

Overall materiality—Not set

Performance materiality—Not set

Open risks0No risks recorded

Uncorrected misstatements0No items recorded

Open analytical exceptions0No analytics recorded

Open journal flags0No journal analytics recorded

Open GL analytics0No GL analytics recorded

Audit procedures0%No procedures recorded

Evidence linkage gaps0No mapped gaps

Open findings0No findings recorded

Completion progress0%Completion not started

Working-paper review0%Review index not started

Attention required

0

Complete the engagement and materiality sections to activate cross-checks.

Workspace completeness

0%

Planning & reassessment

Materiality assessment

Compare plausible benchmarks, select a primary basis, and document the professional judgment supporting the amounts used.

Benchmark	Amount	%	Calculated amount	Primary

Materiality levels

Overall materiality Performance materiality (%)

Performance materiality—

Clearly trivial threshold (%)

Clearly trivial threshold—

Specific materiality (optional)

Judgment record

Benchmark selection rationale Performance materiality rationale Reassessment / final materiality notes

Decision-support note: Percentages are user-controlled methodology inputs. The toolkit does not prescribe a benchmark or percentage and does not replace the applicable auditing standards or professional judgment.

Risk assessment

Assertion-linked risk register

Likelihood and magnitude are planning prompts. A significant-risk designation remains an auditor judgment and can be set independently of the numeric planning score.

Area / assertion	Risk description	Likelihood	Magnitude	Planning score	Significant?	Linked procedures	Planned response / rationale	Actions

No risks recorded. Add a risk to begin the assessment.

Risk response & substantive testing

Procedure builder

Build engagement-specific procedures and connect them to risks, assertions, populations, evidence, exceptions, misstatements, findings, conclusions, and review documentation. Common templates are optional starting points and must be tailored to the engagement.

Optional procedure templates

Templates are editable examples, not a complete audit program and not mandatory procedures.

Template

Procedures0

Complete0

Significant risks unlinked0

Unresolved exceptions0

Evidence gaps0

Review gaps0

No audit procedures recorded. Add a blank procedure or start from an editable template.

Risk-to-response coverage

0 gaps

A derived view showing whether identified risks have linked procedures, completion, exceptions, and direct evidence references. Use the Evidence map for the broader engagement-wide linkage view.

Risk / assertion	Significant?	Procedures	Complete	Evidence refs	Coverage status

Add risks to activate the coverage matrix.

Professional judgment: Procedure completion, linked evidence, and review documentation are workflow facts only. They do not establish that sufficient appropriate audit evidence has been obtained.

Audit sampling

Sample planning, selection & evaluation

Generate reproducible random or systematic item positions and evaluate simple deviation and misstatement projections without sending population data to the server.

Population & selection

Population item count Population book value Auditor-selected sample size Selection method

Reproducibility seed

Count coverage—

Systematic interval—

Sample evaluation

Sample book value Misstatement found in sample Tolerable misstatement Deviations found Expected deviation rate (%) Tolerable deviation rate (%) Expected misstatement

Observed deviation rate—

Simple ratio projection—

Projection vs tolerable misstatement—

Sample value coverage—

Sampling evaluation notes / disposition

Generated item positions

No selection generated

Actual population sampling

Import a CSV locally, identify top-stratum items, and select actual transaction references. Full source rows remain in memory for this page session only.

No population loaded in this page session.

Population selection method Top-stratum threshold Population sample size Population seed

Always include items at or above the top-stratum threshold before selecting the remainder.

Imported rows0

Population value—

Top stratum0

Selected rows0

Selected value—

Selected for testing0

Tested0

Pending0

Exceptions0

Recorded monetary error—

Control deviations0

Reference / transaction	Selection	Linked procedure	Test status / result	Evidence	Exception / error	Disposition / links

No actual population items have been selected yet.

Accepted CSV headers: Reference/ID, Amount/Book Value; optional Date, Account, Description. Source rows are not written to WordPress. Only the population summary and selected-item working-paper records are persisted in the local workspace.

Sampling note: This release does not prescribe or statistically derive the required sample size. The auditor supplies the sample size. Item numbers are population positions, and the ratio projection is a simple diagnostic rather than a complete statistical sampling conclusion.

Journal-entry testing

Journal analytics & targeted selection

Screen a locally imported journal population for transparent indicators such as high-value entries, round numbers, weekend or period-end postings, rare users, manual-source wording, and auditor-defined keywords. Indicators identify items for investigation; they are not fraud conclusions.

No journal population loaded in this page session.

Targeting settings

High-value threshold Round-number base Period-end window (days) Rare user maximum entries

Description/source keywords (comma separated) Privileged / elevated users (comma separated, optional)

Population rows0

Flagged items0

Open review0

High-value flags0

Absolute population value—

Entry / date	Account / user	Description / source	Amount	Indicators	Review disposition

No flagged journal items are currently retained in the working-paper shortlist.

Journal analytics note: The screening rules are transparent heuristics for targeted testing. A flag is not evidence of fraud or error, and an unflagged entry is not evidence that it is appropriate. Full source rows remain session-only; the retained flagged shortlist and review notes are part of the local/exported workspace.

Audit data analytics

General-ledger integrity & exception analytics

Screen a locally imported general ledger for transparent exception patterns: exact duplicate lines, unbalanced or single-line journal references, reversals, rare accounts and account combinations, post-period-end entries, weekend postings, missing descriptions, high-value lines, sequence gaps, and sensitive-account keywords.

No general-ledger population loaded in this page session.

Analytics settings

High-value threshold Journal balance tolerance Reversal window (days) Rare account max lines Rare account-pair max journals

Sensitive account/description/source keywords (comma separated)

GL rows0

Journal references0

Open exceptions0

Sequence gaps0

Absolute population value—

Exception profile

Population diagnostics

Import a GL CSV to calculate sequence, concentration, and population diagnostics.

Entry / date	Account / user	Description / source	Amount	Indicators	Review disposition

No retained GL exceptions. Import a population and run the analytics.

Data analytics note: These tests are exception-screening heuristics, not proof of error or fraud. Source-system conventions can legitimately produce unbalanced extracts, single-line references, reversals, gaps, or unusual combinations. Full GL rows remain session-only; only the bounded exception shortlist, summary diagnostics, and review notes are persisted locally/exported.

Analytical procedures

Current vs prior-period analytics

Variance % review threshold Variance amount review threshold (optional)

CSV headers: Account, Prior, Current. PY/CY variants are also accepted. Up to 2,000 rows are imported locally.

Rows0

Flagged0

Open exceptions0

Net movement—

Account / metric	Prior	Current	Variance	Signal	Expectation	Investigation / status	Actions

No analytical rows recorded. Add a row or import a local CSV.

Analytics note: A review signal is generated when the percentage threshold, optional amount threshold, or current performance materiality is met. A signal is an investigation prompt, not evidence that an account is misstated.

Evaluation

Misstatement tracker

Gross uncorrected—

Net uncorrected—

Gross vs overall materiality—

Gross vs performance materiality—

Finding / account	Type	Amount	Corrected?	Qualitative considerations / disposition	Actions

No misstatements recorded.

Evaluation note: A quantitative comparison is not a conclusion on materiality. Nature, circumstances, classification, disclosures, bias, fraud indicators, and other qualitative factors may require evaluation regardless of amount.

Going concern

Liquidity & events/conditions workspace

Document quantitative indicators, events and conditions, management plans, and auditor evaluation. This workspace deliberately does not issue a going-concern conclusion.

Liquidity diagnostics

Assessment period (months) Current assets Current liabilities Cash balance Undrawn committed facilities Debt due within 12 months Forecast operating cash flow — next 12 months Covenant headroom (%)

Current ratio—

Working capital—

Available liquidity—

Simple forecast funding buffer—

Attention indicators0

Not yet assessed0

Assessment documentation

Basis, forecasts & key assumptions reviewed Management plans & mitigating actions Auditor evaluation / matters requiring further work

Event / condition	Attention?	Evidence / evaluation notes

Decision-support note: The current ratio and forecast funding buffer are simple diagnostics only. They do not incorporate every contractual, forecast, legal, funding, or disclosure consideration and must not be treated as an automated ISA 570 conclusion.

Estimation uncertainty

Accounting estimates & management bias

Document significant accounting estimates, uncertainty, complexity, subjectivity, retrospective outcomes, possible management-bias indicators, evidence, and conclusions. Ratings are auditor-entered decision support, not automated risk conclusions.

Estimates0

High uncertainty0

Bias indicators0

Incomplete0

Estimate / account	Amount / method	Uncertainty / complexity / subjectivity	Bias / retrospective difference	Linked risk / evidence	Status / conclusion	Actions

No accounting estimates recorded yet.

Professional judgment: A management-bias indicator is a prompt for evaluation. It does not by itself establish intentional misstatement or fraud.

Completion evidence

Subsequent events workspace

Procedures performed through Procedures / sources reviewed

Events0

Open0

Classification pending0

Disclosure assessment pending0

Dates / event	Classification	Financial effect / disclosure	Management action / evidence	Status / conclusion	Actions

No subsequent events recorded. You can still document procedures performed above.

Relationships & transactions

Related-party register

Completeness procedures / management inquiry

Parties / relationships0

Open0

Unusual transactions0

Disclosure pending0

No related parties or relationships recorded yet.

External audit evidence

External confirmation control

Auditor control / delivery notes

Requests0

Received0

No response0

Exceptions / differences0

Reference / type / counterparty	Amount / dates	Response / difference	Exception / alternative procedures	Risk / procedure / evidence / status	Actions

No confirmation requests recorded yet.

Control reminder: The register documents status and exceptions; it does not establish the authenticity, reliability, or sufficiency of a confirmation response automatically.

Audit evidence & communication

Findings & control deficiencies

Findings0

Open0

Open significant classification0

Closed / remediated0

Finding / area	Type / classification	Linked risk / procedure	Finding & implication	Recommendation / management response	Status / communication	Actions

No findings recorded.

Classification note: The severity field is an auditor-entered documentation classification. The toolkit does not determine whether a deficiency is significant or whether/how it must be communicated.

Audit completion

Completion & outstanding matters

Track key completion areas, evidence references, and unresolved matters. Statuses are documentation aids and never constitute an automated audit conclusion.

Progress0%

Complete0

Applicable unresolved0

Applicable items0

Completion area	Status	Notes / evidence / cross-reference

Overall completion notes / unresolved matters

Completion note: The checklist is deliberately editable and non-prescriptive. Apply the requirements of the applicable standards, law, regulation, firm methodology, and engagement circumstances.

Evidence intelligence

Engagement-wide evidence map

Trace risks and assertions through procedures, selected sample items, evidence references, exceptions, findings, misstatements, conclusions, and review documentation. Alerts identify documentation gaps; they do not make professional audit conclusions.

Risk rows0

Significant unlinked0

Completed without evidence0

Unresolved exceptions0

Conclusion gaps0

Review gaps0

Risk → procedure → evidence chain

0 gaps

Risk / assertion	Procedures	Sample testing	Evidence	Exceptions	Findings / misstatements	Documentation status

Add risks and procedures to build the evidence map.

Evidence reference register

Record references and descriptions only. Files are not uploaded to WordPress by this toolkit.

Reference / procedure	Type / sample	Description / source	Date / obtained by	Contradictory?	Notes	Actions

No evidence references recorded.

Evidence note: A reference in this register documents where evidence may be found; it does not authenticate the evidence, verify its source, or prove sufficiency or appropriateness.

Review control

Working-paper index & review

Track preparation and review status across the toolkit. References, initials, dates, and review notes are working-paper documentation fields; they are not authenticated electronic signatures.

Applicable papers0

Prepared0

Reviewed0

Review completion0%

Reference / area	Status	Prepared by / date	Reviewed by / date	Review notes	Open

Review-control limitation: This browser-first release does not authenticate preparer or reviewer identity and does not provide an immutable sign-off. Use these fields as an index and review aid alongside your firm’s formal access control, documentation, retention, and approval requirements.

Decision history

Audit trail & decision log

Keep a bounded local record of important workflow events and auditor-entered decisions. Automatic entries are added for selected imports, analyses, and sampling actions; manual entries can record judgments and rationale.

Entries0

Manual decisions0

Automatic events0

Retention cap500

Time / source	Area / action	Detail	Rationale / author

No audit-trail entries recorded yet.

Audit-trail limitation: This is a client-side working-paper aid, not a cryptographically sealed or access-controlled audit log. Users with access to the browser workspace or exported file can alter local data. Apply your firm’s formal documentation, retention, access-control, and review requirements.