AI-Assisted Audit Use and Source Register (Word)

Document the tool, task, source evidence, data-handling decision, human review and disposition for AI-assisted tax-audit work.

Free · CORAA original — SA-aligned

Updated 15 Sept 2026

Purpose

AI evidence trail

Records

Tool · source · review

Boundary

No unapproved client data

Format

Editable Word

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Your firm — letterhead

Appears at the top of the document as the audit firm letterhead.

Audit firm name

Audit firm address

Used as the letterhead block.

Engagement partner

ICAI membership no.

Firm registration no.(optional)

Engagement details

The client and period this document is for.

Engagement name

Client name

Audit period

Approved tool / workspace

Prepared by

Reviewed by

Review date

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AI-Assisted Audit Use and Source Register

AI-Assisted Audit Use and Source Register — {{engagement_name}}

Client / engagement: {{client_name}} | Period: FY 2025-26 / AY 2026-27 | Prepared by: {{prepared_by}} | Last updated: 15 September 2026

Record material AI-assisted work here so the team can reproduce the input, source, output, human review and action taken. Do not paste confidential client data into an unapproved tool. This register does not replace the working paper or professional judgement.

Approved-use boundary

Tool / workspace approved for this engagement: {{approved_tool}}
Client-data handling decision and permission recorded before use.
Input was anonymised or the approved enterprise environment was used.
Official law, form, portal or client evidence was checked independently.
A named reviewer accepted, edited or rejected the output.

AI use register

ID	Task / procedure	Tool / model	Input description (no secrets)	Source reference	Output / exception	Reviewer / date	Disposition
AI-001							Accepted / Edited / Rejected
AI-002							Accepted / Edited / Rejected
AI-003							Accepted / Edited / Rejected
AI-004							Accepted / Edited / Rejected
AI-005							Accepted / Edited / Rejected

Review questions

Question	Answer / evidence reference
Did the output contain an unsupported citation, figure or conclusion?
Was any confidential, personal or client-identifying data sent to the tool?
Can another reviewer reproduce the output from the retained source and instructions?
Was the output used only as assistance, with final professional judgement retained by the team?
Any incident, override or follow-up training required?

Prepared by: {{prepared_by}} | Reviewed by: {{reviewed_by}} | Review date: 15 September 2026

Free · Standard resource form required · Firm data stays in your browser

What’s inside

An excerpt from the template.

AI-Assisted Audit Use and Source Register — ___

Client / engagement: ___ | Period: ___ | Prepared by: ___ | Last updated: ___

Approved-use boundary

↑ Excerpt only — the full template is what you download as Word

About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Does the register require saving every prompt?

Use the firm’s policy. For material AI-assisted work, retain enough of the instruction, input description, source reference and output disposition for another reviewer to reproduce the procedure without exposing confidential data.

Can this register replace a working paper?

No. It records AI assistance and review controls. The actual reconciliation, testing, evidence and professional conclusion remain in the engagement working paper.

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