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

ଅଡିଟ୍ Evidence Tiers· सेटअप

Tier I / II / III progression

The ଅଡିଟ୍ progresses as evidence arrives. Tier I starts every ଏଙ୍ଗେଜମେଣ୍ଟ୍.

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Tier I, Tier II, Tier III ଅଡିଟ୍ progression

Auditees rarely have all evidence ready on ଦିନ one. CORAA acknowledges this by structuring the ଏଙ୍ଗେଜମେଣ୍ଟ୍ as three evidence tiers. Tier I begins every ଅଡିଟ୍ with just the General ଲେଜର୍, Trial Balance, and Chart of Accounts. Tier II adds the Party Master and prior-year ଅଡିଟ୍ ରିପୋର୍ଟ. Tier III adds the Bill Register and Fixed Asset Register. Each tier unlocks more ୱାର୍କିଂ ପେପର୍ without forcing the ଅଡିଟ୍ to wait.

Tier I (Books-only): 14 ୱାର୍କିଂ ପେପର୍ unlocked from books alone
Tier II (Evidence-anchored): party-wise ageing, MSMED Act bifurcation, Related Party Transactions
Tier III (ଅଡିଟ୍ 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 ଅଡିଟର୍ 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

-ଅଡିଟ୍ team waits for all evidence before starting fieldwork
-Two to three ସପ୍ତାହ lost while client gathers FA register, party master, prior-year ରିପୋର୍ଟ
-When evidence finally arrives, ଅଡିଟ୍ ଟିମ୍ rushes through testing
-Documentation suffers because everything happens at once

ସମୟ-to-fieldwork: typically 2-3 ସପ୍ତାହ after ଏଙ୍ଗେଜମେଣ୍ଟ୍ letter. Quality drops under deadline pressure.

CORAA

On the Ledger

ଅଡିଟ୍ begins on ଦିନ one with Tier I evidence
Tier II unlocks party-level work when Party Master arrives
Tier III unlocks Bill Register and FA Register work when those arrive
ଏଙ୍ଗେଜମେଣ୍ଟ୍ Overview shows exactly which ୱାର୍କିଂ ପେପର୍ are locked, unlocked, or pending
Sign-off blockers surface only when evidence for that specific blocker is missing

ସମୟ-to-first-Working-Paper: typically 1-2 ଘଣ୍ଟା after ଏଙ୍ଗେଜମେଣ୍ଟ୍ letter. Quality preserved across the ଅଡିଟ୍.

How it works

Three steps. Every trace logged.

Step 01

Begin at Tier I

Upload General ଲେଜର୍, Trial Balance, and Chart of Accounts. CORAA unlocks 14 ୱାର୍କିଂ ପେପର୍ immediately: ଲେଜର୍ ସ୍କ୍ରୁଟିନି, Schedule III BS / P&L / Cash Flow, Form 3CD Tier-I clauses, books-only GST / TDS / TCS checks, Materiality memo, Sampling.

Step 02

Advance to Tier II

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

Step 03

Advance to Tier III

Add Bill Register and Fixed Asset Register. Lock Materiality memo. Lock Sampling 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 & ରିପୋର୍ଟ seven-step UDIN sign-off.

Inside the module

What you actually get.

Tier I, the universal baseline

Every ଅଡିଟ୍ starts here. Three files cover it: GL with every ଭାଉଚର୍, TB with opening and closing per ଲେଜର୍, CoA with group hierarchy.

›General ଲେଜର୍: every ଭାଉଚର୍ line
›Trial Balance: opening, period movement, closing
›Chart of Accounts: parent group, sub-group, ଲେଜର୍ hierarchy
›Unlocks 14 ୱାର୍କିଂ ପେପର୍ 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 (Note 23)
›Party-wise AR/AP ageing
›Related Party Transactions per SA 550
›Sec 40A(2)(b) related-party payments (Form 3CD Clause 23)
›Form 3CD Clause 44 GST-wise ଖର୍ଚ୍ଚ break-up
›SA 510 Opening Balance Verification

Tier III, ଅଡିଟ୍ judgement

With the Fixed Asset Register and Bill Register loaded and materiality plus sampling locked, the ଅଡିଟ୍ reaches its final form.

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

ଏଙ୍ଗେଜମେଣ୍ଟ୍ Overview

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

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

Frequently asked

Answers, up front.

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

Fourteen ୱାର୍କିଂ ପେପର୍ unlock from books alone: Trial Balance, Schedule III BS, P&L, Cash Flow, CARO Rule 11(e) ratios, ଲେଜର୍ Classification, ଲେଜର୍ ସ୍କ୍ରୁଟିନି, Transactional ସ୍କ୍ରୁଟିନି, Form 3CD entity clauses, Form 3CD Clause 11 books, Clause 21 disallowable ଖର୍ଚ୍ଚ, Clause 26 Sec 43B, Clause 34 books-only TDS/TCS sectional totals, Materiality memo, Per-Working-Paper Sampling.

Tier III for any ଏଙ୍ଗେଜମେଣ୍ଟ୍ requiring CARO 2020 ରିପୋର୍ଟିଂ (most companies). Tier II for tiny entities exempt from CARO. Below Tier II, the ଅଡିଟର୍ 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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