Audit Overview
The Audit module (audit module key) provides a full ISA-compliant audit workflow engine. It is enabled by default for the audit_firm FirmType and disabled for all other verticals.
When enabled via Settings → Modules, three sidebar items appear in the Audit & Quality group:
- Audit Engagements — Full engagement lifecycle from acceptance to sign-off
- ISQM 1 — Quality management system policies and monitoring
- CPD Tracker — IRBA Continuing Professional Development tracking
Architecture
The audit module is built from three standalone components:
| Component | File | Size | Function |
|---|---|---|---|
AuditEngagementsModule | AuditEngagementsModule.tsx | 217 KB | 18-tab engagement detail panel with full ISA workflow |
IsqmDashboard | IsqmDashboard.tsx | 21 KB | ISQM 1 policy register and finding tracker |
CpdTracker | CpdTracker.tsx | 21 KB | Per-member CPD hour logging with compliance dashboards |
Engagement Lifecycle
Every audit engagement follows an 8-stage lifecycle:
Acceptance Pending → Accepted → Planning → Fieldwork → Completion → Reporting → Signed Off
↘ Declined / Withdrawn
At each stage, the engagement detail panel provides tabs relevant to that phase. Status progression is controlled by a single "advance" button — you cannot skip stages.
Engagement Types
| Type | ISA Context |
|---|---|
| Statutory Audit | ISA series — required for PIEs and qualifying entities |
| Independent Review | ISRE 2400 — less than full assurance |
| Agreed-Upon Procedures | ISRS 4400 — specific procedures, no opinion |
| Compilation | ISRS 4410 — financial statement compilation |
| Other | Catch-all for bespoke engagements |
Applicable Frameworks
Each engagement is tagged with one of: IFRS, IFRS for SMEs, GRAP, PFMA, or Other.
Auto-Seeded Records
When you create a new engagement, AtlasOS automatically generates:
- Acceptance & continuance record
- Independence declarations for every assigned team member
- Default section sign-offs (12 ISA sections)
- PBC request template (standard items)
- Compliance obligation (AUDIT_SIGN_OFF type in the compliance calendar)
Related Pages
- Audit Engagements — Creating and managing the 18-tab engagement file
- ISQM 1 — Quality management policies and findings
- CPD Tracker — Professional development tracking
- Client PBC — Prepared-by-client document requests
- Document Binder — Audit working paper organisation