A living checklist for the engagement team: accept, request, test, reconcile, transition and close. Tick the control here, then open the working paper behind it.
Accept the right work before the file gets busy.
Ask for the files that make the test possible.
Turn the population into exceptions, not paragraphs.
Keep old and new Act references together.
No open exception disappears at sign-off.
The browser checklist is for the morning stand-up. Export the current status when the file needs a manager or partner review, then retain the detailed evidence behind each completed control.
Use the TDS checker and GST checker to triage populations, then use the audit prompt library for anonymised classification and exception drafting. The partner still owns the conclusion.
