India Audit Lens
Complete client acceptance or continuance
The Acceptance workspace is the canonical assessment for client acceptance and continuance. A preparer completes the checklist and submits it; an eligible partner reviews red flags and makes the decision. The Client…
By India Audit Lens product team · Updated 2026-08-28
Before you begin
Confirm the client, financial year, assessment type, and intended engagement. Use the firm-approved acceptance or continuance template. Gather independence, conflict, ownership, integrity, risk, and predecessor-auditor evidence. Ensure an eligible partner is available to review the completed assessment.
Start an assessment
Open the client and choose Acceptance. Click New Assessment. Choose Assessment Type. Choose the Financial Year. Choose the Checklist Template. The template determines the sections and questions. Click Initialize.
If asked to Select Acceptance Template, choose the firm-approved template for the entity and engagement. System/default content may differ from the firm’s customized profile.
Complete Overview and Checklist
Open Overview and confirm assessment type, FY, template, preparer, status, risk, and progress. Open Checklist. Work through every section tab. For each item, select or enter the required response. The control may be a selection, text, number, date, or other template-defined input. Enter Remarks when evidence, rationale, exception, or follow-up is required. Resolve or clearly flag negative/high-risk responses. Confirm progress and red-flag counts.
The checklist response is evidence. Do not select a favourable response solely to complete the progress bar.
For a New Client assessment, item B1 - predecessor-auditor communication is a non-waivable gate. A No response prevents submission and prevents a positive Partner decision. Complete and document the communication before proceeding. Select N/A only where no predecessor exists, such as a first-auditor appointment, and record the reason in Remarks. Other red responses may be risk indicators rather than automatic blockers; the inline message and the Partner review determine the required treatment.
Submit for review
Return to Overview. Review outstanding and red-flag items. Click Submit for Review. If Incomplete Assessment appears, review every listed missing response, return to the checklist, and complete it. Submit again.
Expected result: the assessment moves to Submitted and the partner-review tab becomes available.
Perform partner review
An eligible reviewer opens Partner Review or clicks Review & Approve.
Review the checklist, risk grade, red flags, remarks, and supporting evidence. Verify independence/conflict conclusions and acceptance conditions. Click Review & Make Decision. Choose the Decision shown for the workflow, such as approve, approve with conditions, or reject. Enter Conditions (if applicable) with a clear action, owner, due date, and closure evidence. Enter Review Notes. Click Confirm Decision.
The reviewer must be independent of the preparer where firm policy or the product's role gate requires it. Conditions must be specific, owned, monitored, and resolved in the client lifecycle; the lifecycle release does not alter the Engagement module.
Use the decision in Client Lifecycle
After the partner decision, open Lifecycle for the same client. Open or create the case for onboarding, appointment, takeover, continuance, or exit. Confirm the Acceptance requirement shows the canonical assessment and current decision. For Approved with Conditions, confirm every condition is recorded with ownership and follow-up evidence. A lifecycle gate may remain blocked until required conditions are resolved. Do not upload a duplicate acceptance memo merely to replace the governed assessment.
Review history
Open History to see previous assessments and versions. Open a row to review its overview and recorded status. History is evidence; do not delete or recreate an assessment to hide an earlier decision.
Expected result
The assessment shows Approved, Approved with Conditions, or Rejected with reviewer, time, notes, and history. The applicable Client Lifecycle case can now reference that controlled decision. Only the approved state permitted by firm policy should unblock onboarding or the service mandate.