Back to auditor workbenchIndependent SMSF audit workflow

Audit Evidence Console

A fund-level audit surface for independence, risk planning, evidence review, query closure and final signoff.

Audit fileaud-002Demo mode until signed session loads
Role-scoped console modelThis audit console is separated from accountant mutation workflows and remains labelled until signed fund-detail data is connected.
Current browser view
IndependenceClearNo accountant mutation rightsReady
Evidence gaps5Two trustee-facing requestsNeeds review
Open queries3One overdue responseBlocked
IAR statusDraftAwaiting partner reviewNeeds review
Cross-role workflow

Audit Query And Signoff Workflow

Auditor view shows evidence intake, query closure and final signoff without accountant processing controls.

Auditor can raise and close audit queries; accountant feed, tax and ledger actions remain outside this surface.
1
Accountant

Evidence pack intake

Needs review
3 evidence gaps

Accountant-owned evidence release is visible but locked for the auditor.

Accountant owned boundary
2
Auditor

Query closure

Blocked
3 open / 7 closed

Auditor controls query review and workpaper conclusions.

3
Auditor

Independent signoff

Needs review
1 signature envelope

Resolved queries and trustee signatures gate the independent audit report.

Demo local AI rules

AI Audit Triage

Demo local rules highlight evidence risk, query focus and signoff blockers for auditor review.

Needs review
No external AI provider is called in demo mode; this is professional-review support only.
Risk focusPrioritise checklist gaps, open queries and signoff prerequisites.
Evidence and query closureNeeds review
Inferred concernsDemo local concerns require auditor review before reliance.
3Needs review
Prompt versionProvider credentials are required before live AI certification.
local modelCredentials
Demo AI mode: deterministic local rules only; not audit, legal, tax or ATO advice.
AI Assurance Dossier5/100 assuranceNo stored AI review exists yet, so the workflow stays in professional-review setup mode.
Blocked
Source support0 references0 locked evidence pack(s), 0 document(s), 0 report(s).Needs review
Deterministic separation0 rules / 0 inferredRules and AI-inferred concerns stay separately visible for practitioner judgement.Needs review
Provider honestydemo locallocal model; Demo AI mode: deterministic local rules only; not audit, legal, tax or ATO advice.Needs review
Unsupported AI claims0Every inferred concern carries source support.Ready
Human review gaterequiredApproved SMSF auditor conclusion remains human-controlled.Needs review
  • Verify source evidence before audit conclusion
  • Convert unsupported concerns to accountant queries
  • Record human reviewer signoff before IAR completion
Evidence index

Documents, checklist items and reports are reviewed without accountant mutation rights.

Needs review
Evidence filesAudit support model
18Ready
Checklist exceptionsIndependent audit review
4Needs review
Queries

Open audit questions and accountant responses are tracked through final signoff.

Blocked
Open queriesOne overdue response
3Blocked
Resolved queriesReady for partner review
7Ready
Signoff

Evidence pack, signature envelopes and IAR readiness gate final audit completion.

Needs review
Evidence packAwaiting partner review
ReceivedReady
Signature envelopesTrustee approval pending
1Needs review
1

Acceptance and independence

Ready

ASIC auditor details, independence checks, engagement terms and scope are locked before audit fieldwork starts.

Engagement accepted
  • Confirm independence
  • Review engagement scope
  • Lock auditor assignment
2

Risk planning

Needs review

Contribution caps, pension payments, related parties, collectables and investment strategy drive the audit plan.

4 risk flags
  • Set materiality
  • Review compliance flags
  • Select evidence samples
3

Evidence and queries

Blocked

Auditor workpapers, document evidence and accountant responses are tracked without accountant-only processing actions.

3 open queries
  • Review support
  • Raise accountant query
  • Record workpaper conclusion
4

Audit signoff

Needs review

Resolved queries, locked workpapers and management letter status gate final independent auditor reporting.

Partner review pending
  • Review query closure
  • Issue management letter
  • Complete ATO auditor signoff