1
Acceptance
CompleteIndependence, engagement scope, risk flags and materiality are confirmed before fieldwork.
Audit report- Assess review report
- Assess issue letter
Audit report, representation letter and management letter.
Independence, engagement scope, risk flags and materiality are confirmed before fieldwork.
Audit reportEvidence, queries, workpapers and conclusions are reviewed without accountant mutation rights.
Representation letterResolved queries, locked workpapers and reporting controls gate final auditor signoff.
Management letter| Item | Owner | Status | Next action |
|---|---|---|---|
| Review report | Audit team | Complete | Review report without exposing accountant processing actions. |
| Issue letter | Audit team | Complete | Issue letter without exposing accountant processing actions. |