1
Acceptance
Needs reviewIndependence, engagement scope, risk flags and materiality are confirmed before fieldwork.
Materiality- Assess set materiality
- Assess select samples
Materiality, compliance risks, investment strategy and sampling.
Independence, engagement scope, risk flags and materiality are confirmed before fieldwork.
MaterialityEvidence, queries, workpapers and conclusions are reviewed without accountant mutation rights.
Compliance risksResolved queries, locked workpapers and reporting controls gate final auditor signoff.
Evidence sampling| Item | Owner | Status | Next action |
|---|---|---|---|
| Set materiality | Audit team | Needs review | Set materiality without exposing accountant processing actions. |
| Select samples | Audit team | Needs review | Select samples without exposing accountant processing actions. |