Audit completion check — the partner's readiness gate
Before signing the audit report, the partner needs one screen that says "ready" or "not ready" with explicit blockers. AuditPro's Audit Completion summary aggregates everything — workpapers, sign-offs, disclosures, AJEs, review points, FS notes — into one verdict.
What completion checks
Ready to sign
All 12 workpapers signed through partner. EQCR signed. 120 disclosures closed. Adjusted TB balanced. FS reconciled. No outstanding review points.
The 6 readiness gates
| Gate | Pass criterion | Source |
|---|---|---|
| 1. Workpapers status | All 12 signed through partner (or EQCR if required) | audit_workpapers.status |
| 2. Sign-off matrix | 5/5 stages on every required workpaper | audit_workpaper_signoffs |
| 3. AJEs | All proposed AJEs have a final disposition (posted / passed / rejected) | audit_ajes.status |
| 4. Aggregate passed | Σ passed AJEs < overall materiality | computed live |
| 5. Disclosure compliance | 0 outstanding mandatory items | engagement_disclosure_checklist |
| 6. FS notes | All material notes finalised | fs_notes.status |
| 7. Review points | 0 open review points on locked workpapers | review_points |
| 8. Trial Balance | Adjusted TB still balances Σ Dr = Σ Cr | job_trial_balance + ajes |
The "Not yet ready" view
Not yet ready — 4 blockers
Resolve all blockers before issuing the audit report.
- D-100 Inventory — partner sign-off pending (preparer + reviewer + manager done; partner not yet signed)
- 2 mandatory disclosures outstanding — IFRS 15.114 disaggregation of revenue, IAS 19.139 EOSB key assumptions
- 3 open review points — RP-12 on E-100 (depreciation policy challenged), RP-15 on G-100 (cut-off test sample size), RP-17 on K-100 (going-concern forecast period)
- 1 AJE proposed but not actioned — AJE-008 raised on H-100 OpEx; needs disposition (post / pass / reject)
Step-by-step
Open Audit Completion
From the workpaper hub → Audit Completion button (green flag icon). The summary takes 1–2 seconds to compute as it aggregates across multiple tables.
Read the verdict
Hero banner: green "Ready to sign" or red "Not yet ready — N blockers". The blocker list is explicit and clickable — each item deep-links to the source workpaper / RP / disclosure.
Walk the per-workpaper grid
Below the hero, a 12-row × 5-column matrix shows sign-off coverage. Empty cells = unsigned. Click any cell → jumps into the workpaper's sign-off panel.
Address blockers
Click each blocker → resolve it → return to completion → it falls off the list. Refresh until "Ready to sign".
Print the readiness pack
Click Export readiness PDF — single-page summary of completion status, signed by partner, retained as part of the audit-evidence file.
The matrix view
| Workpaper | Preparer | Reviewer | Manager | Partner | EQCR | Locked? |
|---|---|---|---|---|---|---|
| A-100 Planning | ✓ | ✓ | ✓ | ✓ | N/A | 🔒 |
| B-100 Cash | ✓ | ✓ | ✓ | ✓ | ✓ | 🔒 |
| C-100 AR | ✓ | ✓ | ✓ | ✓ | ✓ | 🔒 |
| D-100 Inventory | ✓ | ✓ | ✓ | PEND | — | — |
| E-100 PPE | ✓ | ✓ | ✓ | ✓ | ✓ | 🔒 |
| … 7 more workpapers … | ||||||
On any audit job, click Workpapers → Audit Completion. Read the verdict. If "Not yet ready", click each blocker and watch the deep-link take you straight to the workpaper / RP / disclosure that needs action. After resolution, refresh — blocker disappears.
Don't bypass the gate. If "Not yet ready" but the deadline is tomorrow, the right answer is to extend the deadline — not to ignore the blocker. The system audit-logs the readiness state at sign-time, so an opinion issued with open blockers is on record.
The "Ready to sign" PDF, signed by the partner, is itself an audit-evidence document — proof that the partner reviewed completeness before signing. Drop it into the audit-evidence file. Some firms require this as a peer-review checkpoint.
What's next
The gate is green. Every blocker resolved. Every workpaper locked. Every disclosure ticked. The partner is ready to draft and sign the actual Auditor's Report. Phase 12 covers the report wording and opinion.