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

Revision triggers a documented re-evaluation note per SA 230. The original and revised memo are both preserved.

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.

• Formula ceil((CF × Population value) / PM) rendered on every plan
• 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
• MUS for high-value populations; simple random otherwise

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.

• Seeded selection per SA 230 Para. 8
• SHA-256 hash and numpy version pinned for cross-वर्ष reproducibility
• Seed rendered explicitly on every Working Paper
• 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
• Each indicator anchored to its SA 570 paragraph reference
• Conclusion drives Opinion type per the SA 570 → SA 700 mapping