1
Acceptance
BlockedIndependence, engagement scope, risk flags and materiality are confirmed before fieldwork.
Lead schedules- Assess complete workpaper
- Assess resolve query
Lead schedules, audit trail, conclusions and locked evidence.
Independence, engagement scope, risk flags and materiality are confirmed before fieldwork.
Lead schedulesEvidence, queries, workpapers and conclusions are reviewed without accountant mutation rights.
Query conclusionsResolved queries, locked workpapers and reporting controls gate final auditor signoff.
Locked evidence| Item | Owner | Status | Next action |
|---|---|---|---|
| Complete workpaper | Audit team | Blocked | Complete workpaper without exposing accountant processing actions. |
| Resolve query | Audit team | Blocked | Resolve query without exposing accountant processing actions. |