AI Modules/Engagement Setup/Tier I / II / III progression

ऑडिट Evidence Tiers· सेटअप

Tier I / II / III progression

The ऑडिट progresses as evidence arrives. Tier I starts every एंगेजमेंट.

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Tier I, Tier II, Tier III ऑडिट progression

Auditees rarely have सभी evidence ready on दिन one. CORAA acknowledges this by structuring the एंगेजमेंट as three evidence tiers. Tier I begins every ऑडिट with just the General लेजर, ट्रायल Balance, and Chart of खाते. Tier II adds the Party Master and prior-वर्ष ऑडिट रिपोर्ट. Tier III adds the Bill पंजीकरण करें and Fixed Asset पंजीकरण करें. Each tier unlocks अधिक वर्किंग पेपर्स without forcing the ऑडिट to wait.

Tier I (Books-only): 14 वर्किंग पेपर्स unlocked from books alone
Tier II (Evidence-anchored): party-wise एजिंग, MSMED Act bifurcation, Related Party Transactions
Tier III (ऑडिट Judgement): Sec 32 depreciation, PPE roll-forward, bill-wise एजिंग, KAM for सूचीबद्ध entities
CORAA flags exactly what evidence is missing when a higher-tier deliverable needs it
The ऑडिटर never waits, work begins with what the क्लाइंट provides today

Two paths, one ledger

The old way, and ours.

Two paths to the same audit conclusion. One leaves traces; the other doesn't.

Traditional

The old way

-ऑडिट टीम waits for सभी evidence before starting fieldwork
-Two to three सप्ताह lost while क्लाइंट gathers FA register, party master, prior-वर्ष रिपोर्ट
-When evidence finally arrives, ऑडिट टीम rushes through testing
-Documentation suffers because everything happens at once

समय-to-fieldwork: typically 2-3 सप्ताह after एंगेजमेंट letter. गुणवत्ता drops under समय-सीमा pressure.

CORAA

On the Ledger

ऑडिट begins on दिन one with Tier I evidence
Tier II unlocks party-level work when Party Master arrives
Tier III unlocks Bill पंजीकरण करें and FA पंजीकरण करें work when those arrive
एंगेजमेंट अवलोकन shows exactly which वर्किंग पेपर्स are locked, unlocked, or pending
Sign-off blockers surface only when evidence for that specific blocker is missing

समय-to-first-Working-Paper: typically 1-2 घंटे after एंगेजमेंट letter. गुणवत्ता preserved across the ऑडिट.

How it works

Three steps. Every trace logged.

Step 01

शुरू करें at Tier I

Upload General लेजर, ट्रायल Balance, and Chart of खाते. CORAA unlocks 14 वर्किंग पेपर्स immediately: लेजर जाँच, Schedule III BS / P&L / Cash Flow, Form 3CD Tier-I clauses, books-only GST / TDS / TCS checks, मटीरियलिटी memo, सैम्पलिंग.

Step 02

Advance to Tier II

जोड़ें Party Master with PAN, GSTIN, and MSME flags. जोड़ें prior-वर्ष ऑडिट रिपोर्ट. CORAA unlocks AR/AP party-wise एजिंग (नहींte 21 + नहींte 8), MSMED Act bifurcation, Related Party Transactions per SA 550, खोलेंing Balance Verification per SA 510.

Step 03

Advance to Tier III

जोड़ें Bill पंजीकरण करें and Fixed Asset पंजीकरण करें. Lock मटीरियलिटी memo. Lock सैम्पलिंग plan. CORAA unlocks PPE roll-forward per Schedule II, Form 3CD Clause 18 Sec 32 depreciation, bill-wise एजिंग, KAM for सूचीबद्ध entities per SA 701, Opinion & रिपोर्ट seven-चरण UDIN sign-off.

Inside the module

What you actually get.

Tier I, the universal baseline

Every ऑडिट starts here. Three files cover it: GL with every वाउचर, TB with opening and closing per लेजर, CoA with group hierarchy.

›General लेजर: every वाउचर line
›ट्रायल Balance: opening, period movement, closing
›Chart of खाते: parent group, sub-group, लेजर hierarchy
›Unlocks 14 वर्किंग पेपर्स immediately

Tier II, evidence-anchored

Once the Party Master is uploaded with PAN, GSTIN, and MSME flags, CORAA can do party-wise work that books alone cannot deliver.

›Trade Payables MSME bifurcation (नहींte 23)
›Party-wise AR/AP एजिंग
›Related Party Transactions per SA 550
›Sec 40A(2)(b) related-party payments (Form 3CD Clause 23)
›Form 3CD Clause 44 GST-wise expense break-up
›SA 510 खोलेंing Balance Verification

Tier III, ऑडिट judgement

With the Fixed Asset पंजीकरण करें and Bill पंजीकरण करें loaded and मटीरियलिटी plus सैम्पलिंग locked, the ऑडिट reaches its final form.

›PPE roll-forward by asset class (नहींte 11)
›Capital Work-in-प्रोgress एजिंग (नहींte 12)
›Form 3CD Clause 18 Sec 32 depreciation
›Bill-wise AR/AP एजिंग
›Form 3CD Clause 17 Sec 50C property transfers
›KAM identification for सूचीबद्ध entities per SA 701

एंगेजमेंट अवलोकन

The अवलोकन screen shows three columns side by side: Tier I unlocked items, Tier II evidence-anchored items, Tier III ऑडिट-judgement items. Each item is marked complete, in progress, or locked.

›Visual progression across three tiers
›Locked items show which evidence is missing
›ऑडिटर can request specific files from क्लाइंट with one click

Frequently asked

Answers, up front.

Indian ऑडिट क्लाइंट deliver evidence in batches. Demanding everything before starting fieldwork delays the ऑडिट by two to three सप्ताह while the क्लाइंट gathers prior-वर्ष रिपोर्ट्स and registers. Tiered progression starts the ऑडिट immediately with what is उपलब्ध and unlocks अधिक as evidence arrives.

Fourteen वर्किंग पेपर्स unlock from books alone: ट्रायल Balance, Schedule III BS, P&L, Cash Flow, CARO Rule 11(e) ratios, लेजर वर्गीकरण, लेजर जाँच, Transactional जाँच, Form 3CD entity clauses, Form 3CD Clause 11 books, Clause 21 disallowable expenses, Clause 26 Sec 43B, Clause 34 books-only TDS/TCS sectional totals, मटीरियलिटी memo, Per-Working-Paper सैम्पलिंग.

Tier III for any एंगेजमेंट requiring CARO 2020 रिपोर्टिंग (most companies). Tier II for tiny entities exempt from CARO. Below Tier II, the ऑडिटर cannot complete the seven sign-off blockers required before UDIN issuance.

See it on a real ledger

Run tier i / ii / iii progression on one of your engagements.

Bring a Trial Balance and a General Ledger. We'll walk through engagement setup end-to-end on your data, not a sandbox.

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