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Use cases/Review engagements

Review engagement file prep.

A review file is analytical procedures and inquiries, documented cleanly. CORAA drafts the mapping, the flux analysis and the tie-out so your team documents the inquiries and concludes.

How it runs

  1. 01
    Send the books

    Trial balance, general ledger and the client’s draft statements.

  2. 02
    CORAA drafts the analytics

    Accounts classified to statement lines, flux analysis run against the prior year, and the draft statements tied to the trial balance.

  3. 03
    Your team performs the inquiries

    Inquiries of management and follow-up on unusual items are your team’s to perform and document.

  4. 04
    You conclude and report

    Your firm completes the review and issues the report.

What comes back

Mapped trial balance
Every account classified to a US GAAP line, with the statement tie-out.
Flux analysis
Accounts that moved against the prior year, flagged for follow-up.
Review trail
A reviewer’s decision and reason on each finding, with initials and dates.

What stays with your firm

Your firm keeps the client, the review and the signature. CORAA AI drafts the file and CORAA Network reviewers clear every flag with a logged reason; your manager and partner then review it as they would any staff-prepared file. CORAA never signs, issues or reports on anything, and never contacts your client unless you ask us to.

Free resources for this work

Guides, templates and calculators on this site that cover the same ground. All free to use.

GuideReview Engagement Guide: AR-C 90 Reviews Step by StepGuideDesigning Review Inquiries and Analytical Procedures Under AR-C 90GuideSSARS Explained: Compilation vs Review vs Audit (AR-C 70, 80 and 90)TemplateReview Engagement Letter (AR-C 90)TemplateReview Engagement Representation Letter (AR-C 90)TemplateReview Engagement Analytics and Inquiry Workpaper (AR-C 90)TemplateReview Report (AR-C 90): Unmodified, with Modification NotesToolFlux (variance) analysis calculator with threshold flags and CSV

Questions firms ask

No. The inquiries of management are your team’s.
Your firm scopes it. A review rests on inquiry and analytics, so the file centers on mapping, flux analysis and tie-out rather than audit testing.
No. CORAA never signs, issues or reports on anything.
Your first audit is free. After that, a flat fee per audit, set by the size of the entity: revenue, transactions and number of entities. Messy books are included, never a surcharge.

Sources: AICPA SSARSs, currently effective

More in use cases
Use casesBusy-season overflowSend the files your team cannot reach and get back finished working papers.Use casesTrial balance mappingEvery account classified to a US GAAP line, and exported to your tool.Use casesPeer review readinessConsistent files with a logged review trail for the engagements a reviewer may select.
For US CPA firms

Join the CORAA waitlist

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.

  • First audit free, so you can judge the quality on a real file
  • Flat fee by entity size; messy books included
  • We work only with CPA firms, never their clients
See how it works →

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