Audit and assurance

The audit workflows we automate

Evidence gathering and documentation, automated in your templates. Risk assessment, materiality, and the opinion stay with the engagement partner.

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The workflows

16 workflows we automate in an audit practice

Planning and fieldwork setup

Today: the walkthrough narratives, the IT general controls checklist, and the risk-of-material-misstatement matrix are rebuilt or copy-forwarded by hand every year, and SAS 145 raised what has to be documented at each assertion.
We automate: last year's walkthroughs, controls checklist, and RMM matrix rolled forward with this year's trial balance and any process changes flagged against them, structured for the risk conclusions to be recorded against.
You keep: every risk assessment conclusion and the response to each identified risk.

Testing

Today: someone exports the GL, builds pivot tables, and screens for period-end entries, entries posted after close, round dollars, unusual users, and seldom-used accounts. On larger files, sampling substitutes for coverage.
We automate: full-population screening against your fraud criteria with every hit documented alongside the entry, its poster, and its timing. Selection logic recorded for the file.
You keep: which entries to investigate and what the findings mean.

Today: performance obligations are identified and standalone selling prices allocated contract by contract, and recognized revenue is tied out to the general ledger by hand.
We automate: contract terms extracted, performance obligations and allocation mapped from the contract data, recognized revenue independently recomputed and tied to the ledger, modifications and variable consideration flagged for review.
You keep: the accounting conclusion on judgment calls and contracts that do not fit the standard pattern.

Today: lease schedules are rebuilt or checked against the client's software, right-of-use assets and liabilities recomputed at the applicable discount rate, and modifications tracked by hand.
We automate: lease terms extracted from the agreements, the right-of-use asset and liability independently recomputed at the applicable discount rate, the client's schedule tied out against the recomputation with differences itemized.
You keep: discount rate judgment and classification calls.

Today: count sheets are reconciled to the perpetual records after the observation, cost testing performed line by line against invoices, and the rollforward tied to the general ledger by hand.
We automate: count sheets reconciled to perpetual records with variances aged, cost testing run against source invoices, the rollforward built and tied to the ledger automatically.
You keep: which variances to investigate and obsolescence judgment.

Today: the data and assumptions behind each significant estimate, the AR reserve, warranty accrual, contingencies, impairment triggers, are pulled apart by hand to test them independently, which SAS 143 now requires in more depth than before.
We automate: the inputs behind each estimate assembled and traced to source, an independent recomputation run where the method allows it, and the current estimate compared against prior-year outcomes to test management's estimating track record.
You keep: the reasonableness conclusion and the auditor's own point estimate or range.

Reporting and specialty engagements

Today: trust statements, custodian reports, payroll registers, and participant data across dozens of formats, tied out by hand, with the documentation burden SAS 136 added on top. The burden has pushed many firms out of EBP work entirely.
We automate: intake and tie-out across all of it, participant-level testing support with selections traced to census and payroll, eligible compensation checked against the plan document's definition (the most common operational finding in plan audits), contribution timeliness computed from source.
You keep: testing conclusions and the opinion.

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How it runs

hands off to normalize

hands off to domain work

hands off to verify

hands off to exception

hands off to output

Stage	Agents	What happens
1. Intake	Prior-Year Rollforward, Request List Builder, PBC Matcher, Completeness Checker, Risk Assessment Rollforward	The file opens with structure carried forward and gaps visible
2. Normalize	Trial Balance Normalizer, Account Grouping	Client TB in your leadsheet structure
3. Domain work	Tie-Out, JE Screening, Sampling, Confirmation Tracking, Analytical Procedures, Revenue Recognition Tester, Lease Recomputation, Inventory Rollforward, Estimate Tester	The fieldwork preparation layer
4. Verify	Recomputation Verifier computed, Evidence Chain Verifier, Coverage Verifier	All math re-derived, every assertion checked for a supporting reference
5. Exception	Exception Router	Failed ties, threshold variances, missing evidence, unreturned confirmations
6. Output	Workpaper Drafting, Documentation	Your templates, written for the reviewer and for peer review

The boundary

The opinion, materiality, going concern, and the signature belong to the engagement partner alone. The pipeline prepares evidence. It does not reach conclusions. Everything is built assuming your file will be examined.

One leadsheet, from the tie-outs workflow

What a trace produces

The tie-outs workflow above runs the trace across the full file and marks it in your tickmark convention. Breaks surface as exceptions with both values shown, not as a silently adjusted total.

Leadsheet ref	Ties to	Tickmark	Status
A-100 Cash	TB · Leadsheet A · bank confirmation	✓ tied	Accepted
B-210 Accounts receivable	Leadsheet B · aging schedule	✓ tied	Accepted
C-310 Inventory	Perpetual records · count sheet	Δ break	Flagged
D-410 Fixed assets	Depreciation schedule · GL	✓ tied	Accepted
E-510 Accrued liabilities	GL · confirmation outstanding	pending	Proposed

Illustrative workpaper · not client data

Name the one costing you the most.

45 minutes with the people who would build it. You leave with a written map of where your hours go and an estimate for each, whether or not we work together.

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The audit workflows we automate

The workflows

PBC request list and document matchingThe list is rolled forward by handEvery inbound document classified and matched to its request+

Risk assessment documentation (SAS 145)Narratives and matrices rebuilt or copy-forwarded by hand every yearRolled forward with this year's trial balance+

Trial balance import and leadsheet mappingThe client TB is remapped to your leadsheet structure every yearChanges from prior year flagged+

Tie-outsStaff trace figures from workpaper to TB to client schedule to source document and mark the tickmarks one number at a timeBreaks surfaced as exceptions with both values shown+

Journal entry testingSomeone exports the GL, builds pivot tablesFull-population screening against your fraud criteria+

ConfirmationsConfirmations are prepared, mailed, tracked in a spreadsheetResponse-to-book reconciliation with differences computed+

SamplingSelections are made, documented, and justified by handPopulation, parameters, and rationale documented to the file automatically+

Analytical proceduresRatios and variances computed in ExcelMovements beyond threshold flagged+

Revenue recognition testing (ASC 606)Performance obligations are identified and standalone selling prices allocated contract by contractRecognized revenue independently recomputed and tied to the ledger+

Lease accounting testing (ASC 842)Lease schedules are rebuilt or checked against the client's softwareThe right-of-use asset and liability independently recomputed at the applicable discount rate+

Inventory observation and rollforwardCount sheets are reconciled to the perpetual records after the observationCost testing run against source invoices+

Accounting estimates testing (SAS 143)The data and assumptions behind each significant estimateThe current estimate compared against prior-year outcomes+

Workpaper draftingStaff assemble workpapers from templates, paste in supportThe reasoning chain logged for the reviewer+

Reviews and compilations (SSARS)The same intake, trial balance, and drafting work as an auditDisclosure checklist tracking+

Employee benefit plan auditsParticipant data in dozens of formats, tied out by handEligible compensation checked against the plan document's definition+

Single Audits and Yellow BookSEFA preparation and compliance documentation assembled from grant records by handSEFA built from federal award data with each amount traced+

How it runs

The boundary

What a trace produces

Name the one costing you the most.