CORAA

AI Output Review Log (Word)

Keep a trail of AI use on an engagement and the checks done before the output was relied on.

Free · CORAA original — SA-aligned
Updated 17 Oct 2026
Records
Use and review
Shows
A person checked
Warns
No unapproved tools
Format
Editable Word
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Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

AI Output Review Log — ___

Scope / period: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___

Record each material use of an AI tool on an engagement and the review done before the output was relied on. This keeps a trail showing that a person checked the result against source documents. Do not paste client data into tools the firm has not approved.

  • Every figure, citation and legal reference was traced to a source.
  • Calculations were recomputed independently.
  • The output was rewritten or edited by the professional, who takes responsibility.
  • Any limitation of the tool was noted in the working paper.
↑ 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.

Why log AI use on an engagement?
It shows what the tool was used for and that a person checked the result against source documents before it was relied on.
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