1
Acceptance
Needs reviewIndependence, engagement scope, risk flags and materiality are confirmed before fieldwork.
Documents- Assess review support
- Assess raise query
Back to auditor workbenchAudit module
Evidence Console
Documents, bank support, trustee minutes and assertions.
ModuleEvidence29 exceptions
2
Fieldwork
Needs reviewEvidence, queries, workpapers and conclusions are reviewed without accountant mutation rights.
Bank support- Review review support
- Review raise query
3
Conclusion
Needs reviewResolved queries, locked workpapers and reporting controls gate final auditor signoff.
Trustee assertions- Conclude review support
- Conclude raise query
Module queue
Evidence operating work
| Item | Owner | Status | Next action |
|---|---|---|---|
| Review support | Audit team | Needs review | Review support without exposing accountant processing actions. |
| Raise query | Audit team | Needs review | Raise query without exposing accountant processing actions. |