1
Acceptance
ReadyIndependence, engagement scope, risk flags and materiality are confirmed before fieldwork.
Independence- Assess confirm independence
- Assess lock assignment
Acceptance, scope, auditor assignment and independence.
Independence, engagement scope, risk flags and materiality are confirmed before fieldwork.
IndependenceEvidence, queries, workpapers and conclusions are reviewed without accountant mutation rights.
ScopeResolved queries, locked workpapers and reporting controls gate final auditor signoff.
Auditor assignment| Item | Owner | Status | Next action |
|---|---|---|---|
| Confirm independence | Audit team | Ready | Confirm independence without exposing accountant processing actions. |
| Lock assignment | Audit team | Ready | Lock assignment without exposing accountant processing actions. |