Customise an engagement audit report in Report Studio

Before you begin

Open the correct client, engagement and financial year. Complete the audit areas, findings, misstatements, going-concern work, financial statements and disclosure inputs the report draws on: the more the audit file holds, the less is left to write. Confirm that you prepare the report on this engagement. Paragraphs change only while the report is a draft, and only people who prepare it can change them. Leave the opinion to the engagement Partner: it is decided in the Opinion view, and the opinion and basis paragraphs follow the decision.

Open the report

Open the engagement. Select Finalise → Report Studio. If the report shows Not started, click Start the report. The paragraphs are written from the audit file, the client profile and standard wording. Select a paragraph, or its source chip, to see it in the right-hand column.

Read where each paragraph came from

Going concern, emphasis of matter and key audit matters have a paragraph only when the audit calls for one; a finding closed in Findings to be reported as an emphasis of matter or a key audit matter is one way. Select one of them in the contents to see why it has none and where that is decided. A paragraph that still holds the template's instruction, such as [Auditor to complete …], shows To write. Until the going concern assessment is signed off, Going concern shows Waiting for going concern, never Not required; Refresh to add means the audit file now calls for the paragraph, so use…

More actions → Refresh from the audit file writes again every paragraph no person has changed, and keeps every paragraph that was edited, AI-suggested or approved. Read the whole report after a refresh: other paragraphs and the opinion suggestion may change.

Edit a paragraph

Select the paragraph and click Edit wording (Write paragraph for one still to write). In the drawer, review the Heading and the Text. Use the editor's bold, italic, underline and numbered or bulleted list controls. Avoid formatting pasted from Word. Reconcile the wording with the engagement evidence, findings, the Partner's opinion and the applicable SA. Click Save and wait for Paragraph saved. Confirm the paragraph now shows Edited, with your name and the time.

Where Draft with AI is offered (a modified opinion and its basis, emphasis of matter, going concern, key audit matters), review the whole draft, trace it to evidence and edit it. AI-drafted wording is never approved because it was generated: it stays AI suggested · not reviewed until a person edits and saves it, and the report cannot be sent for approval while one is left.

Leave a paragraph out or bring it back

Select the paragraph. Turn Include in the report off or on. Record why an optional paragraph is left out. Read the report again with Preview PDF.

Do not leave out a required basis, statutory, going-concern, key-audit-matter or other paragraph to get past an unresolved conclusion.

Customise the legal requirements and the annexures

Open Other legal requirements from the contents. Where CARO 2020, Annexure B or the cash flow statement reads To confirm, click Confirm facts and answer the facts the client profile lacks. Review each section 143(3), section 197(16) and Rule 11 paragraph; use the pencil to edit one, or Write, Use standard wording or Ask client for one still to write. Open Annexure A · CARO 2020 and review each clause and where its parts come from; use the pencil to edit a clause's wording. Open Notes and use Edit wording only after reviewing the note's source; Clear wording prints the generated note again.…

Edited legal paragraphs and CARO clauses show who edited them and are kept by a refresh. A paragraph or clause no person edited shows Changed in the audit file · refresh to update when the audit file now gives different wording.

Issue effect

Issuing locks the report's paragraphs and keeps the issued copy. To change an issued report, the Partner reopens it with a reason; the earlier issued copy stays in Versions. Make and review the change, then send the report for approval and issue it again with its own UDIN. Reopening does not erase the professional obligation to document supersession.

Expected result

Every included paragraph agrees with engagement evidence, changes made by people and AI suggestions are visibly identified, required paragraphs are not left out, the PDF preview is complete, and the engagement Partner controls the opinion and the issue.

Related articles

Prepare, approve, issue, and download the audit report Understand reusable audit-report template availability Configure application and report branding

Related pages

• Prepare, approve, issue, and download the audit report
• Generate reporting outputs and assess documentation readiness