India Audit Lens
Manage and review engagement workpapers
Workpapers assemble uploaded and system-generated evidence into the engagement file. Use specific titles, references and cross-links; review current-year relevance after roll-forward; and protect reviewed evidence…
By India Audit Lens product team · Updated 2026-07-17
Upload a workpaper
Open Audit Files → Workpapers and click Upload Workpaper. Enter a specific title and optional description. Choose Evidence, Computation, Confirmation, Representation, Checklist or Memo. Auto-Generated is reserved for the system. Select the correct file and click Upload. Verify its reference, type, status, file/version and engagement.
Do not use filenames or titles containing passwords, tax IDs or unnecessary personal information. Ensure evidence is authorised for the audit file before upload.
Review, revise, and cross-reference
Open or download the file and verify purpose, period, preparer, source, calculations, conclusion and cross-references. Click Review on the row. Select Reviewed or Needs Revision, add actionable notes and save. For multiple homogeneous papers, select eligible rows and use Bulk Review cautiously. Click the cross-reference action, select the target and choose Supports, References, Supersedes or Related. Confirm the link in both the evidence logic and the workpaper list.
Reviewed papers are protected from deletion. Do not change status merely to delete historical evidence; use the firm's controlled correction/supersession procedure.
Review generated workpapers
On an Auto-Generated row, click Preview. Read every structured section, source/reference and limitation. Download Excel when a schedule needs detailed review. Use Regenerate or Generate with AI only when offered and when the source population or approved purpose justifies it. Compare the regenerated content to the prior version and repeat review. Uploaded and deterministic-promoted papers may correctly lack regeneration.
Roll forward from a prior engagement
Confirm the correct predecessor engagement and access rights. Click Roll Forward, enter its engagement ID and confirm. Review the created/skipped count and Rolled Forward badges. Update every carried paper for current-year facts, dates, source data, conclusions and references. Mark obsolete content as superseded or not applicable under firm policy; do not treat a copied prior-year review as current-year review.
Workpapers register with upload, document request, roll-forward, filters, and review columns.
Verified empty state. Use Upload Workpaper or Roll Forward only with the correct engagement selected. Identity, years, counts, filenames, references, users, dates, and account controls are masked.
Expected result
The workpaper index is complete and searchable; every paper has appropriate type, version, provenance and cross-references; current-year review is recorded; and generated/rolled content has been revalidated rather than assumed correct.