Audit Engagements

The Audit Engagements module manages the entire lifecycle of an audit file — from client acceptance through to sign-off and archiving. Each engagement is a self-contained audit file with an 18-tab detail panel.

Creating an Engagement

Click New Engagement to open a 3-step wizard:

Step 1 — Engagement Details

Field	Required	Notes
Client	Required	Select from your entity register
Engagement Type	Required	Statutory Audit, Independent Review, Agreed-Upon Procedures, Compilation, Other
Framework	Required	IFRS, IFRS for SMEs, GRAP, PFMA, Other
Financial Year End	Required	Date picker
Period Start / End	Required	Audit period range
Engagement Number	Optional	Optional (e.g. AUD-2025-001)

Step 2 — Team Assignment

Role	Required	Notes
Engagement Partner	Required	Selected from practice members
Engagement Manager	Optional	Optional
Quality Reviewer (EQCR)	Optional	Assigned for qualifying engagements
Team Members	Optional	Multi-select checkbox list of practice members

Step 3 — Review & Confirm

Preview all selections. On creation, AtlasOS auto-seeds acceptance records, independence declarations, 12 ISA section sign-offs, PBC templates, and a compliance obligation.

Engagement List View

The list view displays all engagements in a filterable, paginated table:

Column	Description
Client	Entity legal name + engagement number
Type	Statutory audit, review, AUP, etc.
Year End	Financial year end date
Status	Colour-coded badge (Acceptance → Signed Off)
Partner	Assigned engagement partner
Materiality	Overall materiality amount (Rand)
Risk	Overall risk level (High / Medium / Low colour dot)

Filters

• Search — Free text across client name, engagement number
• Status — Filter by lifecycle stage
• Type — Filter by engagement type
• Pagination: 20 per page

KPI Dashboard (top of list)

KPI	Description
Active Engagements	Count of non-completed engagements
In Fieldwork	Engagements currently in fieldwork stage
Signed Off (YTD)	Completed this year
Pending Acceptance	Awaiting acceptance decision

18-Tab Engagement Detail Panel

Click any engagement row to open the full detail panel:

Tab	Purpose
Overview	Summary KPIs, materiality, risk, team, status progression
Acceptance	Client acceptance & continuance assessment
Independence	Per-team-member independence declarations
Planning	Engagement planning and strategy
Risks (ISA 315)	Risk register — inherent, control, significant, fraud risks with ISA references
Controls (RCM)	Risk-Control Matrix — preventive/detective controls, design & operating effectiveness
Working Papers	Upload and organise working papers by ISA section
Sampling	Audit sampling plans and execution
Procedures	Substantive and test-of-controls procedures
Misstatements	Log identified misstatements with financial impact
Findings	Findings register with severity and management response tracking
Sign-offs	12-section ISA sign-off checklist — per-section partner/reviewer approval
Completion	Completion checklist and going concern assessment
EQR	Engagement Quality Review — for qualifying engagements (EQCR)
Rep Letter	Management representation letter generation and tracking
Binder	Audit file binder — final assembly of evidence and working papers
PBC	Prepared-by-client request lists — portal-integrated
Report	Audit report generation and issuance tracking

Risk Register (ISA 315)

The Risks tab implements ISA 315 risk identification:

Field	Values
Risk Description	Free text
Risk Type	Inherent, Control, Significant, Fraud
Risk Level	High, Medium, Low
ISA Reference	e.g. ISA 315.28
Audit Response	Planned audit response to the risk

AI Risk Suggestions

Click AI Suggest Risks to auto-generate risk assessments based on the entity's industry, financial profile, and engagement type. AI-suggested risks are added to the register for review and can be edited or removed.

Controls (RCM)

The Controls tab implements the Risk-Control Matrix:

Field	Values
Control Name	Free text
Control Reference	e.g. C-001
Control Type	Preventive, Detective
Control Owner	Free text (responsible person)
Frequency	Ongoing, Daily, Weekly, Monthly, Quarterly, Annual
Automated	Yes / No
Design Effectiveness	Effective, Ineffective
Operating Effectiveness	Effective, Ineffective

Controls link to risks in the Risk Register — the linked controls count appears on each risk card.

Status Progression

Current Status	Action	Next Status
Acceptance Pending	Accept	Accepted
Accepted	Start Planning	Planning
Planning	Start Fieldwork	Fieldwork
Fieldwork	Move to Completion	Completion
Completion	Start Reporting	Reporting
Reporting	Sign Off	Signed Off

Alternative terminal states: Declined and Withdrawn.