1
Acceptance
CompleteIndependence, engagement scope, risk flags and materiality are confirmed before fieldwork.
Query closure- Assess complete signoff
- Assess close engagement
Final auditor declaration and ATO-ready signoff controls.
Independence, engagement scope, risk flags and materiality are confirmed before fieldwork.
Query closureEvidence, queries, workpapers and conclusions are reviewed without accountant mutation rights.
IAR controlsResolved queries, locked workpapers and reporting controls gate final auditor signoff.
ATO-ready signoff| Item | Owner | Status | Next action |
|---|---|---|---|
| Complete signoff | Audit team | Complete | Complete signoff without exposing accountant processing actions. |
| Close engagement | Audit team | Complete | Close engagement without exposing accountant processing actions. |