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

ಆಡಿಟ್ Evidence Tiers· सेटअप

ಟಿಯರ್ I / II / III progression

The ಆಡಿಟ್ progresses as evidence arrives. ಟಿಯರ್ I starts every ಎಂಗೇಜ್‌ಮೆಂಟ್.

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ಟಿಯರ್ I, ಟಿಯರ್ II, ಟಿಯರ್ III ಆಡಿಟ್ progression

ಆಡಿಟ್ees rarely have all evidence ready on day one. CORAA acknowledges this by structuring the ಎಂಗೇಜ್‌ಮೆಂಟ್ as three evidence tiers. ಟಿಯರ್ I begins every ಆಡಿಟ್ with just the General ಲೆಡ್ಜರ್, ಪ್ರಯೋಗ Balance, and Chart of Accounts. ಟಿಯರ್ II adds the ಪಾರ್ಟಿ ಮಾಸ್ಟರ್ ಮತ್ತು prior-year ಆಡಿಟ್ ವರದಿ. ಟಿಯರ್ III adds the Bill Register and ಸ್ಥಿರ ಆಸ್ತಿ ರಿಜಿಸ್ಟರ್. Each tier unlocks more ವರ್ಕಿಂಗ್ ಪೇಪರ್‌ಗಳು without forcing the ಆಡಿಟ್ to wait.

ಟಿಯರ್ I (Books-only): 14 ವರ್ಕಿಂಗ್ ಪೇಪರ್‌ಗಳು unlocked from books alone
ಟಿಯರ್ II (Evidence-anchored): party-wise ageing, MSMED Act bifurcation, Related Party Transactions
ಟಿಯರ್ III (ಆಡಿಟ್ Judgement): Sec 32 depreciation, PPE roll-forward, bill-wise ageing, KAM for listed entities
CORAA flags exactly what evidence is missing when a higher-tier deliverable needs it
The ಆಡಿಟರ್ never waits, work begins with what the client 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

-ಆಡಿಟ್ team waits for all evidence before starting fieldwork
-Two to three weeks lost while client gathers FA register, party master, prior-year ವರದಿ
-When evidence finally arrives, ಆಡಿಟ್ team rushes through testing
-Documentation suffers because ಎಲ್ಲವೂ happens at once

Time-to-fieldwork: typically 2-3 weeks after ಎಂಗೇಜ್‌ಮೆಂಟ್ letter. Quality drops under deadline pressure.

CORAA

On the Ledger

ಆಡಿಟ್ begins on day one with ಟಿಯರ್ I evidence
ಟಿಯರ್ II ಪಾರ್ಟಿಯನ್ನು ಅನ್‌ಲಾಕ್ ಮಾಡುತ್ತದೆ-level work when ಪಾರ್ಟಿ ಮಾಸ್ಟರ್ arrives
ಟಿಯರ್ III unlocks Bill Register and FA Register work when those arrive
ಎಂಗೇಜ್‌ಮೆಂಟ್ Overview shows exactly which ವರ್ಕಿಂಗ್ ಪೇಪರ್‌ಗಳು are locked, unlocked, or pending
Sign-off blockers surface only when evidence for that specific blocker is missing

Time-to-first-Working-Paper: typically 1-2 hours after ಎಂಗೇಜ್‌ಮೆಂಟ್ letter. Quality preserved across the ಆಡಿಟ್.

How it works

Three steps. Every trace logged.

Step 01

Begin ಟಿಯರ್ I ನಲ್ಲಿ

Upload General ಲೆಡ್ಜರ್, ಪ್ರಯೋಗ Balance, and Chart of Accounts. CORAA unlocks 14 ವರ್ಕಿಂಗ್ ಪೇಪರ್‌ಗಳು immediately: ಲೆಡ್ಜರ್ ಪರಿಶೀಲನೆ, Schedule III BS / P&L / ಕ್ಯಾಶ್ ಫ್ಲೋ, Form 3CD Tier-I clauses, books-only GST / TDS / TCS checks, ಪ್ರಾಮುಖ್ಯತೆ memo, ಮಾದರಿ.

Step 02

Advance to ಟಿಯರ್ II

Add ಪಾರ್ಟಿ ಮಾಸ್ಟರ್ with PAN, GSTIN, and MSME flags. Add prior-year ಆಡಿಟ್ ವರದಿ. CORAA unlocks AR/AP party-wise ageing (ಇಲ್ಲte 21 + ಇಲ್ಲte 8), MSMED Act bifurcation, Related Party Transactions per SA 550, Opening Balance Verification per SA 510.

Step 03

Advance to ಟಿಯರ್ III

Add Bill Register and ಸ್ಥಿರ ಆಸ್ತಿ ರಿಜಿಸ್ಟರ್. Lock ಪ್ರಾಮುಖ್ಯತೆ memo. Lock ಮಾದರಿ plan. CORAA unlocks PPE roll-forward per Schedule II, Form 3CD Clause 18 Sec 32 depreciation, bill-wise ageing, KAM for listed entities per SA 701, Opinion & ವರದಿ seven-ಹಂತ UDIN sign-off.

Inside the module

What you actually get.

ಟಿಯರ್ I, the universal baseline

Every ಆಡಿಟ್ starts here. Three files cover it: GL with every ವೌಚರ್, TB with opening and closing per ಲೆಡ್ಜರ್, CoA with group hierarchy.

›General ಲೆಡ್ಜರ್: every ವೌಚರ್ line
›ಪ್ರಯೋಗ Balance: opening, period movement, closing
›Chart of Accounts: parent group, sub-group, ಲೆಡ್ಜರ್ hierarchy
›Unlocks 14 ವರ್ಕಿಂಗ್ ಪೇಪರ್‌ಗಳು immediately

ಟಿಯರ್ II, evidence-anchored

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

›Trade Payables MSME bifurcation (ಇಲ್ಲte 23)
›Party-wise AR/AP ಏಜಿಂಗ್
›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 Opening Balance Verification

ಟಿಯರ್ III, ಆಡಿಟ್ judgement

With the ಸ್ಥಿರ ಆಸ್ತಿ ರಿಜಿಸ್ಟರ್ ಮತ್ತು Bill Register loaded and ಪ್ರಾಮುಖ್ಯತೆ plus ಮಾದರಿ locked, the ಆಡಿಟ್ reaches its final form.

›PPE roll-ಆಸ್ತಿ ವರ್ಗದ ಮೂಲಕ ಮುಂದಕ್ಕೆ (ಇಲ್ಲte 11)
›Capital Work-in-Progress ageing (ಇಲ್ಲte 12)
›Form 3CD Clause 18 Sec 32 depreciation
›Bill-wise AR/AP ಏಜಿಂಗ್
›Form 3CD Clause 17 Sec 50C property transfers
›KAM identification for listed entities per SA 701

ಎಂಗೇಜ್‌ಮೆಂಟ್ Overview

The Overview screen shows three columns ಅಕ್ಕಪಕ್ಕ: ಟಿಯರ್ I unlocked items, ಟಿಯರ್ II evidence-anchored items, ಟಿಯರ್ III ಆಡಿಟ್-judgement items. Each item is marked complete, in progress, or locked.

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

Frequently asked

Answers, up front.

Indian ಆಡಿಟ್ clients deliver evidence in batches. Demanding ಎಲ್ಲವೂ before starting fieldwork delays the ಆಡಿಟ್ by two to three weeks while the client gathers prior-year ವರದಿಗಳು ಮತ್ತು registers. Tiered progression starts the ಆಡಿಟ್ immediately with what is available and unlocks more as evidence arrives.

Fourteen ವರ್ಕಿಂಗ್ ಪೇಪರ್‌ಗಳು unlock from books alone: ಪ್ರಯೋಗ Balance, Schedule III BS, P&L, ಕ್ಯಾಶ್ ಫ್ಲೋ, CARO Rule 11(e) ratios, ಲೆಡ್ಜರ್ ವರ್ಗೀಕರಣ, ಲೆಡ್ಜರ್ ಪರಿಶೀಲನೆ, ವ್ಯವಹಾರ ಪರಿಶೀಲನೆ, 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, ಪ್ರಾಮುಖ್ಯತೆ memo, Per-Working-Paper ಮಾದರಿ.

ಟಿಯರ್ III for any ಎಂಗೇಜ್‌ಮೆಂಟ್ requiring CARO 2020 ವರದಿ ಮಾಡುವಿಕೆ (most companies). ಟಿಯರ್ II for tiny entities exempt from CARO. Below ಟಿಯರ್ II, the ಆಡಿಟರ್ cannot complete the seven sign-off blockers required before UDIN issuance.

See it on a real ledger

Run ಟಿಯರ್ 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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