Advanced

Evaluating Misstatements (SAB 108)

Uses the Iron Curtain and Rollover methods to evaluate the materiality of errors.

Analyze the identified misstatement of {error_amount} in {account_name}. Apply both the 'Iron Curtain' and 'Rollover' methods to determine if the error is material to the current year financials. Provide a conclusion on whether an adjusting journal entry (AJE) is required.

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Audit planning memo: scope, materiality, and timeline

Drafts an audit planning memo with scope, key risks, materiality, and a fieldwork timeline. Built for audit seniors/managers who need a review-ready planning document quickly.

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ITGC scoping and testing checklist (access/change/ops)

Generates an ITGC scoping approach and detailed testing checklist for access management, change management, and IT operations. Helpful for integrated audits and SOX compliance.

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Workpaper indexing and cross-reference map for an audit file

Creates a workpaper index, naming convention, and cross-reference map that ties procedures to conclusions. Useful for audit teams improving review efficiency and consistency.

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