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

ఆడిట్ Evidence Tiers· सेटअप

టైర్ I / II / III progression

The ఆడిట్ progresses as evidence arrives. టైర్ I starts every engagement.

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టైర్ I, టైర్ II, టైర్ III ఆడిట్ progression

ఆడిట్ees rarely have all evidence ready on day one. CORAA acknowledges this by structuring the engagement as three evidence tiers. టైర్ I begins every ఆడిట్ with just the General లెడ్జర్, Trial Balance, and Chart of Accounts. టైర్ II adds the Party Master and prior-year ఆడిట్ నివేదిక. టైర్ III adds the Bill Register and Fixed Asset Register. Each tier unlocks more వర్కింగ్ పేపర్‌లు without forcing the ఆడిట్ to wait.

టైర్ I (Books-only): 14 వర్కింగ్ పేపర్‌లు unlocked from books alone
టైర్ II (Evidence-anchored): party-wise ageing, MSMED Act bifurcation, Related Party Transactions
టైర్ III (ఆడిట్ 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 ఆడిటర్ 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

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

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

CORAA

On the Ledger

ఆడిట్ begins on day one with టైర్ I evidence
టైర్ II unlocks party-level work when Party Master arrives
టైర్ III unlocks Bill Register and FA Register work when those arrive
Engagement Overview shows exactly which వర్కింగ్ పేపర్‌లు are locked, unlocked, or pending
Sign-off blockers surface only when evidence for that specific blocker is missing

సమయం-to-first-Working-Paper: typically 1-2 గంటలు after engagement letter. Quality preserved across the ఆడిట్.

How it works

Three steps. Every trace logged.

Step 01

Begin at టైర్ I

అప్‌లోడ్ General లెడ్జర్, Trial Balance, and Chart of Accounts. CORAA unlocks 14 వర్కింగ్ పేపర్‌లు immediately: లెడ్జర్ స్క్రుటినీ, 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 టైర్ II

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

Step 03

Advance to టైర్ 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 & Report seven-step UDIN sign-off.

Inside the module

What you actually get.

టైర్ I, the universal baseline

Every ఆడిట్ starts here. Three files cover it: GL with every వౌచర్, TB with opening and closing per లెడ్జర్, CoA with group hierarchy.

›General లెడ్జర్: every వౌచర్ line
›Trial Balance: opening, period movement, closing
›Chart of Accounts: parent group, sub-group, లెడ్జర్ hierarchy
›Unlocks 14 వర్కింగ్ పేపర్‌లు immediately

టైర్ 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 (కాదుte 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 expense break-up
›SA 510 Opening Balance Verification

టైర్ III, ఆడిట్ judgement

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

›PPE roll-forward by asset class (కాదుte 11)
›Capital Work-in-Progress ageing (కాదుte 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

Engagement Overview

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

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

Frequently asked

Answers, up front.

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

Fourteen వర్కింగ్ పేపర్‌లు unlock from books alone: Trial Balance, Schedule III BS, P&L, Cash Flow, CARO Rule 11(e) ratios, లెడ్జర్ Classification, లెడ్జర్ స్క్రుటినీ, ట్రాన్సాక్షనల్ స్క్రుటినీ, 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, Materiality memo, Per-Working-Paper Sampling.

టైర్ III for any engagement requiring CARO 2020 reporting (most కంపెనీలు). టైర్ II for tiny entities exempt from CARO. Below టైర్ II, the ఆడిటర్ cannot complete the seven sign-off blockers required before UDIN issuance.

See it on a real ledger

Run టైర్ 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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