{"schema":"https://ver.cy/schemas/card/1.0.0","id":"vr.wm-eco-035","code":"wm-eco-035-audit-assurance-engagement","url":"https://ver.cy/models/wm-eco-035-audit-assurance-engagement/","name":"Audit / Assurance Engagement","alternateNames":[],"kind":"world-model","status":"published","version":"0.3.0-research.1","language":"en","classifiers":{"family":"World Models","category":"Society, people and institutions","entryKind":"aggregate","plane":"","domain":["SOC.ECO.AUD"],"industry":["Cross-industry"],"navPath":"NAV.SOC.ECO.AUD","tags":["audit","assurance","engagement","soc.eco.aud"],"facets":{}},"whatItIs":"Owns engagement and version identity; financial audit, review, other assurance, sustainability assurance, agreed-upon procedures, internal, public-sector, management-system, statutory, performance and compliance profiles; appointment, mandate, engagement letter, objective, scope, period, deadline and fee terms; responsible party, measurer or evaluator, practitioner, client, governance body and intended-user roles; integrity, objectivity, competence, due care, confidentiality, professional behavior, independence threats, safeguards, breaches and resolutions; partner, team, component practitioner, internal auditor, expert, resources, direction, supervision, review, consultation, quality review and differences of opinion; underlying subject, subject-matter information, assertions, criteria, frameworks and benchmarks; materiality, performance materiality and aggregation; inherent, control, detection, engagement, fraud, noncompliance and significant risks; audit strategy, plan, program, procedures, timing, extent, population, sampling and deviations; evidence items, sources, relevance, reliability, sufficiency, appropriateness, contradictions and workpaper provenance; condition, criterion, cause, effect, findings, misstatements, deviations, noncompliance, deficiencies, management responses, recommendations and action references; overall evaluation, unresolved matters, reasonable, limited or no assurance, conclusions, unmodified, qualified, adverse and disclaimer opinions, emphasis and other matters; report drafting, approval, signature, issuance, distribution, restriction, withdrawal, governance communications, follow-up and closure; archive, provenance, clocks, confidentiality, privilege, access, retention and loss-aware projections. External client, subject, criteria, statement, disclosure, control, risk, evidence source, issue, action, regulator case and records masters remain authoritative.","purpose":"Represent a governed professional engagement and its evidence-to-conclusion chain so agents can manage terms, independence, risks, procedures, evidence, findings, reporting and follow-up without confusing an audit with a review or related service, evidence with truth, management response with remediation, or an unmodified opinion with a guarantee.","scope":{"in":["Engagement identity, terms, parties, ethics, independence, competence, quality, subject, criteria, materiality, risks and controls","Planning, procedures, sampling, evidence, workpapers, findings, responses, evaluation, conclusion, report, communication, follow-up, archive, access and projections"],"out":["Owning Organization, Person, Subject Matter, Criteria, Legal Norm, Statement, Disclosure, Control, Risk, Evidence Source, Issue, Remediation Action, Regulator Case, Decision, Sanction or Records masters","Treating a review as audit, agreed-upon factual findings as assurance, management assertion as practitioner conclusion, approval as independence, or unmodified opinion as guarantee","Autonomous appointment, engagement acceptance, independence attestation, evidence waiver, workpaper sign-off, opinion issuance, privileged disclosure or record destruction"],"boundaries":[{"neighbor":"WM-ACT-036","distinction":"The registry supplies Research Study as a provisional parent signal, which is semantically suspect for audit and assurance; no containment or cascade authority is inferred."},{"neighbor":"WM-ACT-033 and WM-ACT-034","distinction":"Generic review, inspection, audit, assessment and evaluation processes may be referenced, but this aggregate owns professional terms, ethics, evidence-to-conclusion and report semantics."},{"neighbor":"Audit, review, assurance and agreed-upon procedures","distinction":"Each class has different objectives, work effort, evidence, wording and assurance level; factual findings are not an assurance conclusion."},{"neighbor":"Subject matter, assertion, criteria, evidence and conclusion","distinction":"The engagement binds an external subject to suitable criteria, gathers source-qualified evidence and issues a scoped conclusion without making the underlying master its own."},{"neighbor":"Finding, response, action and regulator decision","distinction":"A practitioner finding, responsible-party response, promised or completed action, verification and regulator outcome remain separately owned assertions."},{"neighbor":"Professional and jurisdiction profiles","distinction":"IAASB, IESBA, IIA, PCAOB, GAO, INTOSAI, ISO and EU rules are versioned scoped profiles and do not establish universal conformance."}]},"distinguishingFeatures":["Holds the engagement, its evidence and its conclusion, not the subject matter or the management assertion being examined.","Distinguishes audit (reasonable assurance), review (limited assurance) and agreed-upon procedures (factual findings without assurance).","Keeps practitioner findings, management responses and regulator decisions as separately sourced records.","An unmodified opinion is assurance in a stated scope, not a guarantee against fraud or error."],"structure":{"bundles":[{"id":"engagement-identity-terms-and-parties","name":"Engagement identity, terms and parties","description":"Establish one engagement, its kind, mandate, terms, subject and accountable participants","layers":[{"id":"engagement-identity-class-and-terms","name":"Engagement identity, class and terms","description":"Groups governed assertions about engagement identity, class and terms for the engagement.","findings":[{"id":"engagement-version-kind-status-predecessor-successor-and-master-system","name":"Engagement, version, kind, status, predecessor, successor and master system","description":"Records engagement, version, kind, status, predecessor, successor and master system as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish engagement, version, kind, status, predecessor, successor and master system?","id":"engagement-version-kind-status-predecessor-successor-and-master-system-q01","kind":"identity"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on engagement, version, kind, status, predecessor, successor and master system, under what ethics and authority?","id":"engagement-version-kind-status-predecessor-successor-and-master-system-q02","kind":"authority"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify engagement, version, kind, status, predecessor, successor and master system?","id":"engagement-version-kind-status-predecessor-successor-and-master-system-q03","kind":"validation"}]},{"id":"audit-review-assurance-agreed-upon-procedures-internal-performance-and-compliance-class","name":"Audit, review, assurance, agreed-upon procedures, internal, performance and compliance class","description":"Records audit, review, assurance, agreed-upon procedures, internal, performance and compliance class as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish audit, review, assurance, agreed-upon procedures, internal, performance and compliance class?","id":"audit-review-assurance-agreed-upon-procedures-internal-performance-and-compliance-class-q01","kind":"classification"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on audit, review, assurance, agreed-upon procedures, internal, performance and compliance class, under what ethics and authority?","id":"audit-review-assurance-agreed-upon-procedures-internal-performance-and-compliance-class-q02","kind":"requirement"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify audit, review, assurance, agreed-upon procedures, internal, performance and compliance class?","id":"audit-review-assurance-agreed-upon-procedures-internal-performance-and-compliance-class-q03","kind":"security"}]}]},{"id":"mandate-terms-subject-and-parties","name":"Mandate, terms, subject and parties","description":"Groups governed assertions about mandate, terms, subject and parties for the engagement.","findings":[{"id":"appointment-mandate-engagement-letter-objective-scope-period-deadline-and-fee","name":"Appointment, mandate, engagement letter, objective, scope, period, deadline and fee","description":"Records appointment, mandate, engagement letter, objective, scope, period, deadline and fee as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish appointment, mandate, engagement letter, objective, scope, period, deadline and fee?","id":"appointment-mandate-engagement-letter-objective-scope-period-deadline-and-fee-q01","kind":"requirement"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on appointment, mandate, engagement letter, objective, scope, period, deadline and fee, under what ethics and authority?","id":"appointment-mandate-engagement-letter-objective-scope-period-deadline-and-fee-q02","kind":"constraint"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify appointment, mandate, engagement letter, objective, scope, period, deadline and fee?","id":"appointment-mandate-engagement-letter-objective-scope-period-deadline-and-fee-q03","kind":"privacy"}]},{"id":"responsible-party-measurer-evaluator-practitioner-client-governance-body-and-intended-user","name":"Responsible party, measurer or evaluator, practitioner, client, governance body and intended user","description":"Records responsible party, measurer or evaluator, practitioner, client, governance body and intended user as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish responsible party, measurer or evaluator, practitioner, client, governance body and intended user?","id":"responsible-party-measurer-evaluator-practitioner-client-governance-body-and-intended-user-q01","kind":"relationship"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on responsible party, measurer or evaluator, practitioner, client, governance body and intended user, under what ethics and authority?","id":"responsible-party-measurer-evaluator-practitioner-client-governance-body-and-intended-user-q02","kind":"process"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify responsible party, measurer or evaluator, practitioner, client, governance body and intended user?","id":"responsible-party-measurer-evaluator-practitioner-client-governance-body-and-intended-user-q03","kind":"retention"}]}]}]},{"id":"ethics-independence-competence-and-quality","name":"Ethics, independence, competence and quality","description":"Preserve professional standing, threat evaluation, team capability and quality responsibilities","layers":[{"id":"ethics-independence-objectivity-and-confidentiality","name":"Ethics, independence, objectivity and confidentiality","description":"Groups governed assertions about ethics, independence, objectivity and confidentiality for the engagement.","findings":[{"id":"integrity-objectivity-competence-due-care-confidentiality-and-professional-behavior","name":"Integrity, objectivity, competence, due care, confidentiality and professional behavior","description":"Records integrity, objectivity, competence, due care, confidentiality and professional behavior as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish integrity, objectivity, competence, due care, confidentiality and professional behavior?","id":"integrity-objectivity-competence-due-care-confidentiality-and-professional-behavior-q01","kind":"constraint"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on integrity, objectivity, competence, due care, confidentiality and professional behavior, under what ethics and authority?","id":"integrity-objectivity-competence-due-care-confidentiality-and-professional-behavior-q02","kind":"event"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify integrity, objectivity, competence, due care, confidentiality and professional behavior?","id":"integrity-objectivity-competence-due-care-confidentiality-and-professional-behavior-q03","kind":"access"}]},{"id":"independence-threat-interest-relationship-safeguard-breach-and-resolution","name":"Independence threat, interest, relationship, safeguard, breach and resolution","description":"Records independence threat, interest, relationship, safeguard, breach and resolution as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish independence threat, interest, relationship, safeguard, breach and resolution?","id":"independence-threat-interest-relationship-safeguard-breach-and-resolution-q01","kind":"validation"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on independence threat, interest, relationship, safeguard, breach and resolution, under what ethics and authority?","id":"independence-threat-interest-relationship-safeguard-breach-and-resolution-q02","kind":"measurement"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify independence threat, interest, relationship, safeguard, breach and resolution?","id":"independence-threat-interest-relationship-safeguard-breach-and-resolution-q03","kind":"exception"}]}]},{"id":"team-experts-resources-supervision-and-review","name":"Team, experts, resources, supervision and review","description":"Groups governed assertions about team, experts, resources, supervision and review for the engagement.","findings":[{"id":"partner-team-component-auditor-internal-auditor-expert-competence-and-availability","name":"Partner, team, component auditor, internal auditor, expert, competence and availability","description":"Records partner, team, component auditor, internal auditor, expert, competence and availability as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish partner, team, component auditor, internal auditor, expert, competence and availability?","id":"partner-team-component-auditor-internal-auditor-expert-competence-and-availability-q01","kind":"composition"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on partner, team, component auditor, internal auditor, expert, competence and availability, under what ethics and authority?","id":"partner-team-component-auditor-internal-auditor-expert-competence-and-availability-q02","kind":"evidence"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify partner, team, component auditor, internal auditor, expert, competence and availability?","id":"partner-team-component-auditor-internal-auditor-expert-competence-and-availability-q03","kind":"interoperability"}]},{"id":"direction-supervision-review-consultation-quality-review-and-difference-of-opinion","name":"Direction, supervision, review, consultation, quality review and difference of opinion","description":"Records direction, supervision, review, consultation, quality review and difference of opinion as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish direction, supervision, review, consultation, quality review and difference of opinion?","id":"direction-supervision-review-consultation-quality-review-and-difference-of-opinion-q01","kind":"process"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on direction, supervision, review, consultation, quality review and difference of opinion, under what ethics and authority?","id":"direction-supervision-review-consultation-quality-review-and-difference-of-opinion-q02","kind":"quality"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify direction, supervision, review, consultation, quality review and difference of opinion?","id":"direction-supervision-review-consultation-quality-review-and-difference-of-opinion-q03","kind":"decision"}]}]}]},{"id":"subject-matter-criteria-materiality-and-risk","name":"Subject matter, criteria, materiality and risk","description":"Bind the exact subject and suitable criteria, then qualify materiality and risk without absorbing their masters","layers":[{"id":"subject-matter-information-criteria-and-assertions","name":"Subject matter, information, criteria and assertions","description":"Groups governed assertions about subject matter, information, criteria and assertions for the engagement.","findings":[{"id":"underlying-subject-subject-matter-information-assertion-criterion-framework-and-benchmark","name":"Underlying subject, subject-matter information, assertion, criterion, framework and benchmark","description":"Records underlying subject, subject-matter information, assertion, criterion, framework and benchmark as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish underlying subject, subject-matter information, assertion, criterion, framework and benchmark?","id":"underlying-subject-subject-matter-information-assertion-criterion-framework-and-benchmark-q01","kind":"other"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on underlying subject, subject-matter information, assertion, criterion, framework and benchmark, under what ethics and authority?","id":"underlying-subject-subject-matter-information-assertion-criterion-framework-and-benchmark-q02","kind":"validation"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify underlying subject, subject-matter information, assertion, criterion, framework and benchmark?","id":"underlying-subject-subject-matter-information-assertion-criterion-framework-and-benchmark-q03","kind":"identity"}]},{"id":"criterion-relevance-completeness-reliability-neutrality-understandability-and-availability","name":"Criterion relevance, completeness, reliability, neutrality, understandability and availability","description":"Records criterion relevance, completeness, reliability, neutrality, understandability and availability as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish criterion relevance, completeness, reliability, neutrality, understandability and availability?","id":"criterion-relevance-completeness-reliability-neutrality-understandability-and-availability-q01","kind":"quality"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on criterion relevance, completeness, reliability, neutrality, understandability and availability, under what ethics and authority?","id":"criterion-relevance-completeness-reliability-neutrality-understandability-and-availability-q02","kind":"security"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify criterion relevance, completeness, reliability, neutrality, understandability and availability?","id":"criterion-relevance-completeness-reliability-neutrality-understandability-and-availability-q03","kind":"classification"}]}]},{"id":"materiality-risk-controls-and-fraud","name":"Materiality, risk, controls and fraud","description":"Groups governed assertions about materiality, risk, controls and fraud for the engagement.","findings":[{"id":"materiality-threshold-performance-materiality-tolerable-misstatement-and-aggregation","name":"Materiality, threshold, performance materiality, tolerable misstatement and aggregation","description":"Records materiality, threshold, performance materiality, tolerable misstatement and aggregation as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish materiality, threshold, performance materiality, tolerable misstatement and aggregation?","id":"materiality-threshold-performance-materiality-tolerable-misstatement-and-aggregation-q01","kind":"decision"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on materiality, threshold, performance materiality, tolerable misstatement and aggregation, under what ethics and authority?","id":"materiality-threshold-performance-materiality-tolerable-misstatement-and-aggregation-q02","kind":"privacy"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify materiality, threshold, performance materiality, tolerable misstatement and aggregation?","id":"materiality-threshold-performance-materiality-tolerable-misstatement-and-aggregation-q03","kind":"composition"}]},{"id":"inherent-control-detection-engagement-fraud-noncompliance-and-significant-risk","name":"Inherent, control, detection, engagement, fraud, noncompliance and significant risk","description":"Records inherent, control, detection, engagement, fraud, noncompliance and significant risk as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish inherent, control, detection, engagement, fraud, noncompliance and significant risk?","id":"inherent-control-detection-engagement-fraud-noncompliance-and-significant-risk-q01","kind":"other"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on inherent, control, detection, engagement, fraud, noncompliance and significant risk, under what ethics and authority?","id":"inherent-control-detection-engagement-fraud-noncompliance-and-significant-risk-q02","kind":"retention"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify inherent, control, detection, engagement, fraud, noncompliance and significant risk?","id":"inherent-control-detection-engagement-fraud-noncompliance-and-significant-risk-q03","kind":"relationship"}]}]}]},{"id":"planning-procedures-evidence-and-documentation","name":"Planning, procedures, evidence and documentation","description":"Connect risk-responsive work to sufficient appropriate evidence and an immutable workpaper trail","layers":[{"id":"strategy-plan-program-procedure-and-sampling","name":"Strategy, plan, program, procedure and sampling","description":"Groups governed assertions about strategy, plan, program, procedure and sampling for the engagement.","findings":[{"id":"strategy-plan-milestone-procedure-nature-timing-extent-owner-and-status","name":"Strategy, plan, milestone, procedure, nature, timing, extent, owner and status","description":"Records strategy, plan, milestone, procedure, nature, timing, extent, owner and status as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish strategy, plan, milestone, procedure, nature, timing, extent, owner and status?","id":"strategy-plan-milestone-procedure-nature-timing-extent-owner-and-status-q01","kind":"process"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on strategy, plan, milestone, procedure, nature, timing, extent, owner and status, under what ethics and authority?","id":"strategy-plan-milestone-procedure-nature-timing-extent-owner-and-status-q02","kind":"access"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify strategy, plan, milestone, procedure, nature, timing, extent, owner and status?","id":"strategy-plan-milestone-procedure-nature-timing-extent-owner-and-status-q03","kind":"state"}]},{"id":"population-sampling-frame-unit-selection-method-size-deviation-and-projection","name":"Population, sampling frame, unit, selection method, size, deviation and projection","description":"Records population, sampling frame, unit, selection method, size, deviation and projection as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish population, sampling frame, unit, selection method, size, deviation and projection?","id":"population-sampling-frame-unit-selection-method-size-deviation-and-projection-q01","kind":"measurement"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on population, sampling frame, unit, selection method, size, deviation and projection, under what ethics and authority?","id":"population-sampling-frame-unit-selection-method-size-deviation-and-projection-q02","kind":"exception"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify population, sampling frame, unit, selection method, size, deviation and projection?","id":"population-sampling-frame-unit-selection-method-size-deviation-and-projection-q03","kind":"lifecycle"}]}]},{"id":"evidence-source-procedure-and-workpaper","name":"Evidence, source, procedure and workpaper","description":"Groups governed assertions about evidence, source, procedure and workpaper for the engagement.","findings":[{"id":"evidence-item-source-assertion-procedure-relevance-reliability-and-contradiction","name":"Evidence item, source, assertion, procedure, relevance, reliability and contradiction","description":"Records evidence item, source, assertion, procedure, relevance, reliability and contradiction as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish evidence item, source, assertion, procedure, relevance, reliability and contradiction?","id":"evidence-item-source-assertion-procedure-relevance-reliability-and-contradiction-q01","kind":"evidence"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on evidence item, source, assertion, procedure, relevance, reliability and contradiction, under what ethics and authority?","id":"evidence-item-source-assertion-procedure-relevance-reliability-and-contradiction-q02","kind":"interoperability"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify evidence item, source, assertion, procedure, relevance, reliability and contradiction?","id":"evidence-item-source-assertion-procedure-relevance-reliability-and-contradiction-q03","kind":"temporal"}]},{"id":"workpaper-index-preparer-reviewer-cross-reference-digest-sign-off-and-lock","name":"Workpaper index, preparer, reviewer, cross-reference, digest, sign-off and lock","description":"Records workpaper index, preparer, reviewer, cross-reference, digest, sign-off and lock as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish workpaper index, preparer, reviewer, cross-reference, digest, sign-off and lock?","id":"workpaper-index-preparer-reviewer-cross-reference-digest-sign-off-and-lock-q01","kind":"provenance"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on workpaper index, preparer, reviewer, cross-reference, digest, sign-off and lock, under what ethics and authority?","id":"workpaper-index-preparer-reviewer-cross-reference-digest-sign-off-and-lock-q02","kind":"decision"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify workpaper index, preparer, reviewer, cross-reference, digest, sign-off and lock?","id":"workpaper-index-preparer-reviewer-cross-reference-digest-sign-off-and-lock-q03","kind":"provenance"}]}]}]},{"id":"findings-evaluation-conclusion-and-reporting","name":"Findings, evaluation, conclusion and reporting","description":"Preserve observations, management responses and criteria-scoped conclusions without overstating assurance","layers":[{"id":"findings-misstatements-deficiencies-and-responses","name":"Findings, misstatements, deficiencies and responses","description":"Groups governed assertions about findings, misstatements, deficiencies and responses for the engagement.","findings":[{"id":"condition-criterion-cause-effect-finding-misstatement-deviation-and-noncompliance","name":"Condition, criterion, cause, effect, finding, misstatement, deviation and noncompliance","description":"Records condition, criterion, cause, effect, finding, misstatement, deviation and noncompliance as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish condition, criterion, cause, effect, finding, misstatement, deviation and noncompliance?","id":"condition-criterion-cause-effect-finding-misstatement-deviation-and-noncompliance-q01","kind":"evidence"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on condition, criterion, cause, effect, finding, misstatement, deviation and noncompliance, under what ethics and authority?","id":"condition-criterion-cause-effect-finding-misstatement-deviation-and-noncompliance-q02","kind":"identity"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify condition, criterion, cause, effect, finding, misstatement, deviation and noncompliance?","id":"condition-criterion-cause-effect-finding-misstatement-deviation-and-noncompliance-q03","kind":"ownership"}]},{"id":"corrected-uncorrected-deficiency-significant-deficiency-material-weakness-response-and-action","name":"Corrected, uncorrected, deficiency, significant deficiency, material weakness, response and action","description":"Records corrected, uncorrected, deficiency, significant deficiency, material weakness, response and action as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish corrected, uncorrected, deficiency, significant deficiency, material weakness, response and action?","id":"corrected-uncorrected-deficiency-significant-deficiency-material-weakness-response-and-action-q01","kind":"state"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on corrected, uncorrected, deficiency, significant deficiency, material weakness, response and action, under what ethics and authority?","id":"corrected-uncorrected-deficiency-significant-deficiency-material-weakness-response-and-action-q02","kind":"classification"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify corrected, uncorrected, deficiency, significant deficiency, material weakness, response and action?","id":"corrected-uncorrected-deficiency-significant-deficiency-material-weakness-response-and-action-q03","kind":"authority"}]}]},{"id":"evaluation-conclusion-opinion-report-and-communication","name":"Evaluation, conclusion, opinion, report and communication","description":"Groups governed assertions about evaluation, conclusion, opinion, report and communication for the engagement.","findings":[{"id":"sufficiency-appropriateness-materiality-aggregation-unresolved-matter-and-overall-evaluation","name":"Sufficiency, appropriateness, materiality, aggregation, unresolved matter and overall evaluation","description":"Records sufficiency, appropriateness, materiality, aggregation, unresolved matter and overall evaluation as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish sufficiency, appropriateness, materiality, aggregation, unresolved matter and overall evaluation?","id":"sufficiency-appropriateness-materiality-aggregation-unresolved-matter-and-overall-evaluation-q01","kind":"decision"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on sufficiency, appropriateness, materiality, aggregation, unresolved matter and overall evaluation, under what ethics and authority?","id":"sufficiency-appropriateness-materiality-aggregation-unresolved-matter-and-overall-evaluation-q02","kind":"composition"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify sufficiency, appropriateness, materiality, aggregation, unresolved matter and overall evaluation?","id":"sufficiency-appropriateness-materiality-aggregation-unresolved-matter-and-overall-evaluation-q03","kind":"requirement"}]},{"id":"reasonable-limited-none-unmodified-qualified-adverse-disclaimer-emphasis-and-other-matter","name":"Reasonable, limited, none, unmodified, qualified, adverse, disclaimer, emphasis and other matter","description":"Records reasonable, limited, none, unmodified, qualified, adverse, disclaimer, emphasis and other matter as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish reasonable, limited, none, unmodified, qualified, adverse, disclaimer, emphasis and other matter?","id":"reasonable-limited-none-unmodified-qualified-adverse-disclaimer-emphasis-and-other-matter-q01","kind":"classification"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on reasonable, limited, none, unmodified, qualified, adverse, disclaimer, emphasis and other matter, under what ethics and authority?","id":"reasonable-limited-none-unmodified-qualified-adverse-disclaimer-emphasis-and-other-matter-q02","kind":"relationship"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify reasonable, limited, none, unmodified, qualified, adverse, disclaimer, emphasis and other matter?","id":"reasonable-limited-none-unmodified-qualified-adverse-disclaimer-emphasis-and-other-matter-q03","kind":"constraint"}]}]}]},{"id":"lifecycle-follow-up-governance-and-interoperability","name":"Lifecycle, follow-up, governance and interoperability","description":"Issue, communicate, archive and follow up with qualified provenance, access and loss-aware projections","layers":[{"id":"issuance-communication-follow-up-and-archive","name":"Issuance, communication, follow-up and archive","description":"Groups governed assertions about issuance, communication, follow-up and archive for the engagement.","findings":[{"id":"draft-review-approval-signature-issue-release-distribution-restriction-and-withdrawal","name":"Draft, review, approval, signature, issue, release, distribution, restriction and withdrawal","description":"Records draft, review, approval, signature, issue, release, distribution, restriction and withdrawal as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish draft, review, approval, signature, issue, release, distribution, restriction and withdrawal?","id":"draft-review-approval-signature-issue-release-distribution-restriction-and-withdrawal-q01","kind":"lifecycle"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on draft, review, approval, signature, issue, release, distribution, restriction and withdrawal, under what ethics and authority?","id":"draft-review-approval-signature-issue-release-distribution-restriction-and-withdrawal-q02","kind":"state"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify draft, review, approval, signature, issue, release, distribution, restriction and withdrawal?","id":"draft-review-approval-signature-issue-release-distribution-restriction-and-withdrawal-q03","kind":"process"}]},{"id":"governance-communication-recommendation-action-owner-due-status-verification-and-closure","name":"Governance communication, recommendation, action, owner, due, status, verification and closure","description":"Records governance communication, recommendation, action, owner, due, status, verification and closure as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish governance communication, recommendation, action, owner, due, status, verification and closure?","id":"governance-communication-recommendation-action-owner-due-status-verification-and-closure-q01","kind":"relationship"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on governance communication, recommendation, action, owner, due, status, verification and closure, under what ethics and authority?","id":"governance-communication-recommendation-action-owner-due-status-verification-and-closure-q02","kind":"lifecycle"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify governance communication, recommendation, action, owner, due, status, verification and closure?","id":"governance-communication-recommendation-action-owner-due-status-verification-and-closure-q03","kind":"event"}]}]},{"id":"provenance-access-retention-and-projection","name":"Provenance, access, retention and projection","description":"Groups governed assertions about provenance, access, retention and projection for the engagement.","findings":[{"id":"source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time","name":"Source, actor, derivation, quality, confidence, conflict, event time and knowledge time","description":"Records source, actor, derivation, quality, confidence, conflict, event time and knowledge time as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish source, actor, derivation, quality, confidence, conflict, event time and knowledge time?","id":"source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time-q01","kind":"quality"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on source, actor, derivation, quality, confidence, conflict, event time and knowledge time, under what ethics and authority?","id":"source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time-q02","kind":"temporal"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify source, actor, derivation, quality, confidence, conflict, event time and knowledge time?","id":"source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time-q03","kind":"measurement"}]},{"id":"owner-custodian-purpose-confidentiality-privilege-access-legal-hold-retention-and-mapping-loss","name":"Owner, custodian, purpose, confidentiality, privilege, access, legal hold, retention and mapping loss","description":"Records owner, custodian, purpose, confidentiality, privilege, access, legal hold, retention and mapping loss as source-qualified Audit / Assurance Engagement context while client, subject matter, criteria, statements, disclosures, controls, risks, issues, actions, regulator cases and records masters remain external.","questions":[{"text":"Which stable engagement, version, kind, mandate, subject, criteria, scope, period and external-master identities establish owner, custodian, purpose, confidentiality, privilege, access, legal hold, retention and mapping loss?","id":"owner-custodian-purpose-confidentiality-privilege-access-legal-hold-retention-and-mapping-loss-q01","kind":"access"},{"text":"Who appoints, prepares, performs, supervises, reviews, evaluates, concludes, communicates or may rely on owner, custodian, purpose, confidentiality, privilege, access, legal hold, retention and mapping loss, under what ethics and authority?","id":"owner-custodian-purpose-confidentiality-privilege-access-legal-hold-retention-and-mapping-loss-q02","kind":"provenance"},{"text":"Which assertion, criterion, risk, procedure, evidence, materiality, source, event time, knowledge time, uncertainty and successor lineage qualify owner, custodian, purpose, confidentiality, privilege, access, legal hold, retention and mapping loss?","id":"owner-custodian-purpose-confidentiality-privilege-access-legal-hold-retention-and-mapping-loss-q03","kind":"evidence"}]}]}]}]},"agentConduct":{"may":["Organise workpapers, evidence references and procedures.","Run analytics and sampling to support procedures.","Draft findings and the management letter for practitioner review.","Track remediation actions and follow-up dates."],"mustNot":["Accept or continue an engagement.","Assert independence on behalf of the practitioner.","Waive evidence, sign off workpapers or form an opinion.","Disclose privileged or client-confidential material.","Alter workpapers after archive."],"requiresHuman":["Engagement acceptance and independence confirmation.","Forming and signing the conclusion or opinion.","Deciding to report suspected fraud or noncompliance."]},"ethics":{"considerations":["Third parties rely on assurance; an unsupported opinion misleads them.","Auditor independence protects the public interest and must not be compromised by convenience.","Workpapers contain confidential client and personal data."],"affectedParties":["Shareholders and other users of the report","Management and those charged with governance","Employees whose actions are examined","Regulators"]},"owners":{"steward":"Dimension owner, namespace authority and delegated engagement, professional, legal, ethics, privacy, security and records authorities","roles":[{"name":"Appointing party and client","responsibilities":["Authorize scoped terms and access while remaining separate from the practitioner's conclusion."]},{"name":"Responsible party and measurer or evaluator","responsibilities":["Own subject-matter information, assertions and representations under the applicable criteria."]},{"name":"Engagement partner and practitioner","responsibilities":["Own acceptance, direction, evidence judgments, conclusion, report and overall engagement quality."]},{"name":"Engagement team, component practitioner and expert","responsibilities":["Perform authorized procedures, document evidence and communicate limits and contradictions."]},{"name":"Reviewer and engagement quality reviewer","responsibilities":["Objectively review significant judgments, workpapers, conclusions and unresolved differences before release."]},{"name":"Governance body and intended user","responsibilities":["Receive scoped communications and reports without altering practitioner-owned conclusions."]},{"name":"Ethics, legal, privacy, security and records authority","responsibilities":["Own independence, confidentiality, privilege, access, exception, archive and retention controls."]}],"masterSystems":[]},"relations":[{"target":"WM-ACT-036","type":"references","note":"Preserve the semantically suspect Research Study parent signal only as a review hold, not as containment."},{"target":"WM-ACT-033 Review / Inspection / Audit and WM-ACT-034 Assessment / Evaluation","type":"references","note":"Reference generic process patterns without duplicating professional engagement authority and evidence semantics."},{"target":"Organization, Person, Subject Matter, Criteria, Legal Norm, Statement, Disclosure, Control, Risk, Issue, Action, Regulator Case and Records models","type":"references","note":"Resolve external identity, rule, source, response and governance records without duplicating their lifecycles."},{"target":"IAASB, IESBA, IIA, PCAOB, GAO, INTOSAI, ISO 19011 and EU statutory-audit profiles","type":"aligned","note":"Project version-pinned professional and jurisdiction profiles with declared scope and semantic loss."},{"target":"RFC 3339, PROV-O, DQV and ODRL","type":"aligned","note":"Project temporal, provenance, quality and policy views without claiming universal conformance."},{"target":"WM-ACT-036","type":"neighbor","note":"The registry supplies Research Study as a provisional parent signal, which is semantically suspect for audit and assurance; no containment or cascade authority is inferred."},{"target":"WM-ACT-033 and WM-ACT-034","type":"neighbor","note":"Generic review, inspection, audit, assessment and evaluation processes may be referenced, but this aggregate owns professional terms, ethics, evidence-to-conclusion and report semantics."},{"target":"Audit, review, assurance and agreed-upon procedures","type":"neighbor","note":"Each class has different objectives, work effort, evidence, wording and assurance level; factual findings are not an assurance conclusion."},{"target":"Subject matter, assertion, criteria, evidence and conclusion","type":"neighbor","note":"The engagement binds an external subject to suitable criteria, gathers source-qualified evidence and issues a scoped conclusion without making the underlying master its own."},{"target":"Finding, response, action and regulator decision","type":"neighbor","note":"A practitioner finding, responsible-party response, promised or completed action, verification and regulator outcome remain separately owned assertions."},{"target":"Professional and jurisdiction profiles","type":"neighbor","note":"IAASB, IESBA, IIA, PCAOB, GAO, INTOSAI, ISO and EU rules are versioned scoped profiles and do not establish universal conformance."},{"target":"WM-ACT-036","type":"parent"}],"interaction":{"identity":{"applicability":"required","items":["Authoritative master-system identifier for an engagement, workpaper, evidence item, finding, report, communication or records object, qualified by namespace and record kind.","Governed globally resolvable engagement or artifact IRI.","Dimension UUID or ULID when neither preceding identifier exists."]},"properties":{"applicability":"not-applicable","items":[]},"recognition":{"applicability":"optional","items":["An engagement has a practitioner, responsible party, subject matter, criteria, assurance level, period and report.","Often confused with an internal control assessment, a regulatory inspection and a consulting review."]},"capabilities":{"applicability":"required","items":["Initialize engagement: Governed operation to initialize engagement without autonomous appointment, independence, conclusion, opinion, publication or destruction authority.","Accept or continue engagement: Governed operation to accept or continue engagement without autonomous appointment, independence, conclusion, opinion, publication or destruction authority.","Bind subject, criteria and materiality: Governed operation to bind subject, criteria and materiality without autonomous appointment, independence, conclusion, opinion, publication or destruction authority.","Assess risks and controls: Governed operation to assess risks and controls without autonomous appointment, independence, conclusion, opinion, publication or destruction authority.","Plan and perform procedures: Governed operation to plan and perform procedures without autonomous appointment, independence, conclusion, opinion, publication or destruction authority.","Obtain and evaluate evidence: Governed operation to obtain and evaluate evidence without autonomous appointment, independence, conclusion, opinion, publication or destruction authority.","Record findings and responses: Governed operation to record findings and responses without autonomous appointment, independence, conclusion, opinion, publication or destruction authority.","Form conclusion and issue report: Governed operation to form conclusion and issue report without autonomous appointment, independence, conclusion, opinion, publication or destruction authority.","Monitor actions and close: Governed operation to monitor actions and close without autonomous appointment, independence, conclusion, opinion, publication or destruction authority.","Archive, project, retain and audit: Governed operation to archive, project, retain and audit without autonomous appointment, independence, conclusion, opinion, publication or destruction authority."]},"hazards":{"applicability":"required","items":["Wrong opinion based on insufficient evidence.","Loss of independence.","Leakage of confidential findings.","Missing archive evidence when the opinion is challenged."]},"interfaces":{"applicability":"required","items":["IAASB International Standards on Auditing (ISA) and ISAE 3000.","ISO 19011 guidelines for auditing management systems.","IIA Global Internal Audit Standards.","INTOSAI ISSAI framework for public-sector audit.","W3C PROV-O for evidence provenance."]},"context":{"applicability":"required","items":["Appointment, independence, professional standards, audit rights, reporting, privilege, regulator access, archive and retention depend on jurisdiction and engagement type.","IAASB, PCAOB, IIA, GAO, INTOSAI, ISO and EU sources are scoped profiles and not universally co-applicable."]}},"sources":[{"title":"2025 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements","url":"https://www.iaasb.org/publications/2025-handbook-international-quality-management-auditing-review-other-assurance-and-related-services","note":"International Auditing and Assurance Standards Board"},{"title":"ISA 220 Revised: Quality Management for an Audit of Financial Statements","url":"https://www.iaasb.org/publications/international-standard-auditing-220-revised-quality-management-audit-financial-statements","note":"International Auditing and Assurance Standards Board"},{"title":"ISA 315 Revised 2019: Identifying and Assessing the Risks of Material Misstatement","url":"https://www.iaasb.org/publications/isa-315-revised-2019-identifying-and-assessing-risks-material-misstatement","note":"International Auditing and Assurance Standards Board"},{"title":"ISA 700 Revised: Forming an Opinion and Reporting on Financial Statements","url":"https://www.iaasb.org/publications/international-standard-auditing-isa-700-revised-forming-opinion-and-reporting-financial-statements","note":"International Auditing and Assurance Standards Board"},{"title":"ISAE 3000 Revised: Assurance Engagements Other than Audits or Reviews of Historical Financial Information","url":"https://www.iaasb.org/publications/international-standard-assurance-engagements-isae-3000-revised-assurance-engagements-other-audits-or","note":"International Auditing and Assurance Standards Board"},{"title":"ISSA 5000 General Requirements for Sustainability Assurance Engagements","url":"https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","note":"International Auditing and Assurance Standards Board"},{"title":"ISRE 2400 Revised: Engagements to Review Historical Financial Statements","url":"https://www.iaasb.org/publications/international-standard-review-engagements-2400-revised-engagements-review-historical-financial","note":"International Auditing and Assurance Standards Board"},{"title":"ISRS 4400 Revised: Agreed-Upon Procedures Engagements","url":"https://www.iaasb.org/publications/international-standard-related-services-isrs-4400-revised-agreed-upon-procedures-engagements","note":"International Auditing and Assurance Standards Board"},{"title":"International Code of Ethics for Professional Accountants","url":"https://www.ethicsboard.org/iesba-code","note":"International Ethics Standards Board for Accountants"},{"title":"2024 Global Internal Audit Standards","url":"https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/","note":"The Institute of Internal Auditors"},{"title":"AS 1000: General Responsibilities of the Auditor in Conducting an Audit","url":"https://pcaobus.org/oversight/standards/auditing-standards/details/as-1000--general-responsibilities-of-the-auditor-in-conducting-an-audit","note":"Public Company Accounting Oversight Board"},{"title":"AS 1105: Audit Evidence","url":"https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105","note":"Public Company Accounting Oversight Board"},{"title":"AS 3101: The Auditor's Report","url":"https://pcaobus.org/oversight/standards/auditing-standards/details/AS3101","note":"Public Company Accounting Oversight Board"},{"title":"Government Auditing Standards 2024 Revision","url":"https://www.gao.gov/yellowbook","note":"United States Government Accountability Office"},{"title":"ISSAI 100 Fundamental Principles of Public-Sector Auditing","url":"https://www.issai.org/pronouncements/issai-100-fundamental-principles-of-public-sector-auditing/issai-100/","note":"International Organization of Supreme Audit Institutions"},{"title":"ISO 19011:2026 Guidelines for Auditing Management Systems","url":"https://www.iso.org/standard/19011","note":"International Organization for Standardization"},{"title":"Directive 2006/43/EC on Statutory Audits","url":"https://eur-lex.europa.eu/eli/dir/2006/43/2024-01-09/eng","note":"European Union"},{"title":"PCAOB Auditing Standards Index","url":"https://pcaobus.org/oversight/standards/auditing-standards","note":"Public Company Accounting Oversight Board"},{"title":"ISA 610 Revised 2013: Using the Work of Internal Auditors","url":"https://www.iaasb.org/publications/isa-610-revised-2013-using-work-internal-auditors","note":"International Auditing and Assurance Standards Board"},{"title":"ISA 600 Revised: Special Considerations in Group Audits","url":"https://www.iaasb.org/publications/international-standard-auditing-600-revised-special-considerations-audits-group-financial-statements","note":"International Auditing and Assurance Standards Board"},{"title":"RFC 3339: Date and Time on the Internet","url":"https://www.rfc-editor.org/rfc/rfc3339.html","note":"Internet Engineering Task Force"},{"title":"PROV-O: The PROV Ontology","url":"https://www.w3.org/TR/prov-o/","note":"World Wide Web Consortium"},{"title":"Data Quality Vocabulary","url":"https://www.w3.org/TR/vocab-dqv/","note":"World Wide Web Consortium"},{"title":"ODRL Information Model 2.2","url":"https://www.w3.org/TR/odrl-model/","note":"World Wide Web Consortium"}],"openQuestions":["Canonically adjudicate the WM-ACT-036 parent signal and register relations to generic audit, assessment, party, subject, criteria, statement, disclosure, control, risk, source, issue, action, regulator and records models.","Create independently validated financial audit, review, other assurance, sustainability assurance, agreed-upon procedures, internal audit, public-sector, management-system, statutory, performance, compliance, sector and jurisdiction profiles.","Benchmark acceptance, independence, materiality, risk assessment, control reliance, sampling, evidence evaluation, workpaper review, findings, opinion modification, communications, follow-up and archive controls.","Validate jurisdiction, profession, entity class, appointment, licensing, privilege, regulator access, reporting, distribution, external inspection and retention policies.","Pin exact external releases and licensing conditions and obtain independent audit, assurance, ethics, legal, privacy, security and records review before promotion beyond reviewable-draft assurance.","Claude and Grok each timed out on one bounded attempt; no independent external result was admitted.","WM-ACT-036 is a semantically suspect provisional parent signal because the registry names it Research Study; no settled WM-ECO-035 edge exists.","Financial audit, review, other assurance, sustainability assurance, internal audit, public-sector, management-system, statutory, performance, compliance, sector and jurisdiction profiles need separate validation.","Client, subject matter, criteria, statements, disclosures, controls, risks, evidence sources, issues, actions, regulator cases and retention remain adopting-Dimension profiles.","IAASB, IESBA, IIA and ISO normative text carries licensing or access conditions; this model records public metadata and links, not copied standards.","Every IAASB, IESBA, IIA, PCAOB, GAO, INTOSAI, ISO, EU, RFC, PROV, DQV and ODRL mapping needs exact release pins and conformance tests."],"resources":{"spec":"/models/wm-eco-035-audit-assurance-engagement/spec.yaml","agents":"/models/wm-eco-035-audit-assurance-engagement/AGENTS.md","source":"https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/research/runs/wm-eco-035"},"provenance":{"origin":"world-models research","builtFrom":["models/wm-eco-035-audit-assurance-engagement/spec.yaml","ver-cy/world-models/card-supplements/wm-eco-035-audit-assurance-engagement.json"],"providers":["Codex"],"researchStatus":"reviewable-draft","generatedAt":"2026-09-06T18:45:51Z","builder":"tools/build_cards.py@1.0.0"},"completeness":{"sections":{"classifiers":"filled","whatItIs":"filled","purpose":"filled","distinguishingFeatures":"filled","structure":"filled","agentConduct":"filled","ethics":"filled","owners":"filled","relations":"filled","interaction.identity":"filled","interaction.properties":"not-applicable","interaction.recognition":"filled","interaction.capabilities":"filled","interaction.hazards":"filled","interaction.interfaces":"filled","interaction.context":"filled","sources":"filled"},"notes":{"interaction.properties":"Institutional or informational subject: no invented physical properties.","_supplement":"Sections authored in card supplement 1.0.0 by Claude (Opus 5.5) (2026-10-05, unreviewed). Written from the published specification and established practice in the field; no new sources were read. Unreviewed."},"score":1.0}}