M19 Audit Workpapers — engagement-driven evidence file
12 standard workpapers (A-100 through L-100) auto-seeded per audit job. 79 ISA-tagged procedures. Lead schedules auto-pulled from Trial Balance. AJE register. 5-stage sign-off chain. Disclosure-compliance dashboard. Audit-completion gate. Full coverage in the dedicated Audit-flow manual — this chapter is a summary index.
The 12 standard workpapers
| Code | Area | Procedures | Primary ISA |
|---|---|---|---|
| A-100 | Planning | 3 | ISA 300/315/320 |
| B-100 | Cash & Bank | 5 | ISA 505 |
| C-100 | Receivables | 7 | ISA 505/540 |
| D-100 | Inventory | 8 | ISA 501 |
| E-100 | PPE | 9 | IAS 16 |
| F-100 | Payables | 5 | ISA 505 |
| G-100 | Revenue | 8 | IFRS 15 |
| H-100 | OpEx | 5 | ISA 330 |
| I-100 | Equity | 4 | CCL Art. 132 |
| J-100 | Tax | 6 | RD 121/2020 |
| K-100 | Going Concern | 5 | ISA 570 |
| L-100 | Subsequent Events | 4 | ISA 560 |
Total: 79 procedures. Auto-seeded in < 2 seconds when job is created from TPL-AA.
The 6 tabs per workpaper
Overview
Header bar with code · title · status · materiality · primary ISA · 5-stage sign-off ribbon. Conclusion section.
Lead schedule
GL rows pulled from
job_trial_balance_rowswith PY/CY/AJE/final/variance%/materiality flag. Refresh-from-TB button.Procedures
Per-step checklist with isa_reference + assertion_tested + sample method + result + findings + evidence attachments.
Samples
Per-item test detail (e.g. 30 receivable confirmations).
Cross-refs
Polymorphic links to other workpapers · AJEs · FS notes · review points · attached files.
Sign-offs
5-stage chain: Preparer → Reviewer → Manager → Partner → EQCR. Each stage unlocks only when prior is signed. Locks after EQCR.
The audit-flow chapters
For full coverage of every phase, see the audit-flow manual:
| Phase | Manual chapter |
|---|---|
| Pre-flight overview · 8 key terms | → |
| Engagement setup (M03/M04/M07) | → |
| A-100 Planning + materiality | → |
| Trial Balance import | → |
| Auto-seed 12 workpapers | → |
| Walk each workpaper | → |
| AJEs + Adjusted TB | → |
| FS line mapping | → |
| Generate SFP/SPL/SCF/SOCIE | → |
| 24 FS notes | → |
| Disclosure compliance | → |
| 5-stage sign-off chain | → |
| Audit completion gate | → |
| Draft Auditor's Report | → |
| Sign + Lock + 7-year archive | → |
Disclosure compliance
120+ items auto-seeded per audit job. Each tracked as Pending / Yes / N/A / Outstanding. Cross-linked to FS notes + workpapers. Mandatory items must close before audit completion. → Disclosure chapter
Audit completion gate
The partner's readiness verdict screen. 8 gates:
- All 12 workpapers signed through partner
- 5/5 sign-off matrix on every required workpaper
- All AJEs have a final disposition
- Σ passed_unrecorded AJEs < overall materiality
- 0 outstanding mandatory disclosures
- All material FS notes finalised
- 0 open review points
- Adjusted TB balances
Single hero banner: green "Ready to sign" or red "Not yet ready — N blockers" with explicit list. → Completion chapter
This summary lists what's possible. The dedicated Audit-flow manual walks each phase end-to-end with regulatory citations, screen mock-ups, worked examples, and field-by-field guidance.