ClairAudit

Workpapers that know who may sign them.

Each workpaper carries its reference, the standards it addresses, procedures, evidence and cross-references. It moves from draft to a signed, locked record through steps the software enforces by role.

ISA 230 · ISA 220

An Akkadian stone cylinder seal beside the long impression it leaves when rolled across clay.
Cylinder seal and modern impression, AkkadianThe Metropolitan Museum of Art · CC0

Everything a reviewer opens, on one sheet.

References follow your index. Standards references, links to other workpapers and version history travel with the paper, and evidence is virus-scanned before it can be relied on.

WP-REV-001Revenue cut-off testingSample · illustrative
  1. Standards

    ISA 330 · ISA 500

  2. Procedures

    6 of 7 ticked off · 1 open

  3. Evidence

    4 files · scan clean

  4. Cross-refs

    WP-REV-000 lead schedule · B-3.1 materiality

  5. Status

    In review · version 3

Four steps, in order, by role.

Agents can prepare. They cannot approve or sign. Each step checks the current status and the user’s role before it is recorded.

  1. Draft

    Prepared

    Procedures are ticked off, evidence attached and the conclusion written, by the team or drafted by an agent for them to edit.

    Who Preparer

  2. Review

    Submitted for review

    The workpaper moves to review. A reviewer can return it with a reason, and it goes back to the preparer.

    Who Assistant, senior, manager, partner

  3. Approved

    Approved

    Approval is only accepted from review. An out-of-order step or the wrong role is refused.

    Who Manager or partner

  4. Signed

    Signed and locked

    Sign-off creates an Ed25519 signature over a hash of the conclusion and locks the workpaper against edits and rejection.

    Who Partner

Reviews are records, not comments.

Each review has a type and a status: pending, in progress, approved or returned. Engagement quality reviews are tracked separately, through to passed or failed.

  • Manager review
  • Partner review
  • Engagement quality review
  • Hot-file review

Reports gather prepared, reviewed, manager and partner signatures, signed electronically through DocuSign or Adobe Acrobat Sign, or with an internal Ed25519 signature.

Every step appends to the engagement’s hash-chained audit trail.

Follow a finding end to end

Bring an engagement. We will walk the file with you.

A demo covers your audit methodology, the standards you report under, and how agents, citations and review gates would fit your team. Pricing is discussed on the call.