| Criterion | Fulfilled by CORAA | The alternative |
|---|---|---|
| What you receive | A finished audit file: lead schedules, tie-out, ledger checks and proposed entries, with every flag cleared and logged. | A person who works on your files under your direction. |
| Onboarding | None on your side. You send the client’s books and documents. | Your team orients the person to your methodology, templates and software. |
| Supervision | Your manager and partner review the finished file. | Your senior or manager directs the person through each file. |
| Where the work happens | Inside CORAA’s environment. | In your systems or the placed person’s, as you arrange. |
| Commitment | Per audit. | Set by the agency’s terms. |
| Pricing structure | A flat fee per audit, set by entity size. Messy books included. | Set by the agency. |
| Can you hire the person | Yes, with no fee to you or the reviewer. | Subject to the agency’s placement terms. |
If you need someone in the seat to do on-site work, meet clients or do work beyond the working papers, an agency placement fits. The same holds for a role that needs your systems and your people each day.
If the bottleneck is working papers that can be done from the books and documents, a finished file removes the onboarding and supervision hours your team would otherwise spend.
Whether you use CORAA or an agency, these responsibilities do not move.
Guides, templates and calculators on this site that cover the same ground. All free to use.
Sources: AICPA quality management standards · AICPA Statements on Auditing Standards, currently effective
CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.