प्रोcedures

मटीरियलिटी, locked before fieldwork.

SA 320 mandates that मटीरियलिटी be set before fieldwork begins, documented with rationale, and locked. A three-चरण wizard गाइड the benchmark choice, PBT, Turnover, or Equity, applies the percentage within the ICAI 3-10 percent band, derives Performance मटीरियलिटी and Clearly Trivial Threshold, and locks the memo. Out-of-band percentages require written rationale captured in the ऑडिट ट्रेल per SA 230.

• चरण 1, pick benchmark: PBT, Turnover, or Equity
• चरण 2, pick percentage with the ICAI 3-10% band rendered
• चरण 3, derive PM (50-75% of OM) and CTT (typically 5% of OM)
• Off-band selections require written rationale logged to ऑडिट ट्रेल
• Locked memo consumed by सैम्पलिंग, निष्कर्ष, and Opinion

संशोधन SA 230 के अनुसार एक दस्तावेज़ीकृत पुनः-मूल्यांकन नोट ट्रिगर करता है। मूल और संशोधित दोनों मेमो सुरक्षित रहते हैं।

सैम्पलिंग, the formula, not the उत्तर.

Sample size equals the ceiling of confidence factor times population value divided by Performance मटीरियलिटी. Confidence factors come from the Poisson distribution, 3.0 for 95 percent confidence, 2.3 for 90 percent, 1.6 for 80 percent. The math is rendered on every Working Paper. ऑडिटर defend the number; CORAA shows the working.

• प्रत्येक योजना पर ceil((CF × Population value) / PM) सूत्र प्रस्तुत
• Confidence factors visible, 3.0 / 2.3 / 1.6 mapped to high/medium/low जोखिम
• Worked example: Trade Payables ₹5 Cr × CF 3.0 / PM ₹35.8 L = 42 वाउचर
• Force-census rows for 100% testing, वर्ष-end JEs, RPT, employee benefits
• उच्च-मूल्य आबादी के लिए MUS; अन्यथा साधारण यादृच्छिक

ऑडिटर sees the calculation, not a black box.

Reproducible. Defensible. Peer-समीक्षा ready.

Each random selection is seeded with a deterministic value derived from the एंगेजमेंट ID and balance head code, hashed via SHA-256 and pinned to a specific numpy version. A peer reviewer running the same seed obtains the same वाउचर. SA 230 Para. 8 reproducibility satisfied; NFRA inspection ready.

• SA 230 Para. 8 के अनुसार बीज-चालित चयन
• SHA-256 hash and numpy version pinned for cross-वर्ष reproducibility
• प्रत्येक वर्किंग पेपर पर बीज स्पष्ट रूप से प्रस्तुत
• Locked plans पढ़ें-only, unlock requires documented note
• Force-census rows configurable per एंगेजमेंट

Going Concern, with the वित्तीय work done.

SA 570 (Revised) requires evaluation of 16 indicators across वित्तीय, operating, and other categories. CORAA pre-fills the eight वित्तीय indicators from Balance Sheet, P&L, and Cash Flow डेटा, working capital position, debt-service coverage, current ratio trend, net liability detection. The ऑडिटर provides the operating and other inputs with notes.

• 16 indicators per SA 570 (Revised), वित्तीय 8, operating 4, other 4
• वित्तीय 8 auto-prefilled from BS / P&L / Cash Flow डेटा
• Operating and other indicators captured with हाँ/नहीं/N/A and notes
• प्रत्येक संकेतक अपने SA 570 पैराग्राफ संदर्भ से आधारित
• निष्कर्ष SA 570 → SA 700 मैपिंग के अनुसार अभिमत प्रकार निर्धारित करता है