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W/P ref A-1 · Hysaab Audit · for licensed audit firmsRun by engines · Concluded by your partners

The ISA file, run by engines. Concluded by your partners.

An ISA audit file that tests every journal. A licensed person concludes and signs; Hysaab never signs an opinion. Buy it on its own, or with Hysaab Practice.

Book a demo (opens in a new tab)See the file, screen by screen

Illustration of a seeded audit engagement in Hysaab Audit: the snapshot is hashed and checked, the risk register approved, all 743 journals scored, the sample evaluated, confirmations tracked and the misstatements aggregated, leaving the file ready for the partner, who signs.

Seeded engagement · fictional company · figures from the engines

W/P ref A-2 · What changesThe file today

An audit is mostly evidence handling. Almost none of it needs a human.

Sampling by eye, tick marks in a spreadsheet, materiality carried over from last year's file, confirmations chased from memory, the file assembled in the week before the deadline. The judgement your licence is for gets whatever hours are left.

  • 25 journals picked by eyeEvery journal scored
  • Tick marks typed inTick marks set by the engine
  • Last year's materialityComputed on this year's numbers
  • Sample size from a tableDesigned and evaluated
  • Confirmations in a mailboxTracked, chased, escalated
  • Findings on a whiteboardOne evaluated register
  • The file built at the endWritten as work concludes
  • Review notes in emailSign-offs on the paper

W/P ref A-3 · How it is organisedGates, not reminders

Seven phases, and a gate you cannot talk your way through.

Each phase instantiates its own procedures from the programme, runs them, and refuses to exit until its conditions are met. Phase 3 will not close with selected journals unvouched. Phase 4 will not close without the partner signatures.

  1. Phase 0

    Acceptance

    Threats and safeguards, fee dependency, independence declarations, the ISA 210 letter and preconditions.

  2. Phase 1

    Planning

    The entity from its own numbers, analytics, fraud factors, the risk register, materiality, the strategy memo.

  3. Phase 2

    Controls

    Walkthroughs by cycle, design and implementation, and the reliance decision that follows from them.

  4. Phase 3

    Substantive

    Journal testing, samples, tie-outs, cut-off, unrecorded liabilities, estimates, confirmations, the lead schedules.

  5. Phase 4

    Completion

    Misstatements against materiality, subsequent events, going concern under stress, representations, file completion.

  6. Phase 5

    Reporting

    Statements assembled from the audited trial balance, the disclosure review, the opinion decision tree, the report.

  7. Phase 6

    Archive

    The file sealed with its manifest and a retention date the firm sets.

W/P ref A-4 · Screen by screenReal screens · seeded engagement

One engagement, from the snapshot to the signature.

These are the real screens on a seeded engagement: a fictional UAE trading company with misstatements of known type planted in its books, so you can watch the engines find them.

01 · The population

It refuses to start on books that do not add up.

Nothing is tested against the live ledger. Hysaab takes a snapshot, hashes it, and runs seven completeness checks before a single procedure is planned. A general ledger that does not roll forward to the trial balance it was handed is a STOP, not a note in the file.

  • Roll-forward. Opening plus movement must equal closing, on every account. A balancing figure is refused.
  • Sequence. Missing journal numbers are listed as gaps for the client to explain.
  • Hashed. SHA-256 on the snapshot. Every later figure cites the hash it came from.
Hysaab Audit snapshots: the first pull marked STOP for a broken general-ledger roll-forward, the corrected pull marked complete, both with their SHA-256 hashes
The first snapshot stopped the file: the client's trial balance predated a journal in the ledger.

02 · Planning

Risk assessed line by line, assertion by assertion.

The engines read the entity from its own numbers: ratios, monthly trends, differences above precision, the fraud triangle, related parties. Out comes a risk register per financial statement line and assertion, with the presumed significant risks of ISA 240 already on it and the factor that raised each one written beside it.

  • Approved by a person. The register is a proposal until a partner approves it, and the phase gate will not open before that.
  • Materiality. Computed from this year's figures, with every candidate benchmark shown and the choice explained.
  • The programme. Only the procedures that fit the chart are instantiated. No tax recompute where there is no tax account.
Hysaab Audit planning: phase strip, the B6 risk register with nine significant risks by line and assertion, and the planning procedures with their last run
Nine significant risks, each with the factor that raised it. The gate stays shut until the partner approves.

03 · Journal-entry testing

Every journal is scored. Not twenty-five of them.

ISA 240 asks you to test journal entries. Most files test a handful chosen by eye. Hysaab scores all of them against thirty criteria, weights the hits, and strata the population into entries above performance materiality, entries the score picked up, and a random sample for the rest. You vouch what it selected and record what you found.

  • 743 of 743. Scored on this engagement. 175 selected: 146 above performance materiality, 7 on score, 22 at random.
  • Thirty criteria. Post-close postings, round numbers, weekends and holidays, blank narratives, seldom-used accounts, keyword hits, duplicates, reversals, segregation conflicts, entries just below an approval threshold.
  • Auditable. Each row carries the criteria that flagged it. The selection is seeded, so it reproduces.
Hysaab Audit journal-entry testing: every journal scored against thirty criteria, stratified above performance materiality, scored and random, with the criteria hits and vouching result on each row
The top rows are the planted ones: revenue booked after year-end, a suspense plug, a duplicate payment, a capitalised expense, a related-party fee.

04 · Sampling

Monetary-unit sampling, designed and evaluated in the open.

Sample size from the risk and the tolerable misstatement, selection at a fixed interval with the top stratum taken in full, then the evaluation: factual, projected, basic precision, incremental allowance and the upper misstatement limit, against performance materiality. The narrative says what the number means and whether the balance can be accepted.

  • Reproducible. Seeded selection. The same population and seed give the same sample, every time.
  • Attribute too. Control testing at ninety-five percent confidence with its own sample table.
  • Honest answer. An upper limit above performance materiality is reported as not accepted, not explained away.
Hysaab Audit sampling workbench: monetary-unit sample design, the selection with top stratum and sampled items, audited values entered, and the evaluation with the upper misstatement limit
Upper limit 563,355 against performance materiality 231,800. The engine calls it: not accepted.

05 · Fieldwork

Confirmations and the request list chase themselves.

Confirmees are selected from the snapshot: every bank, the sampled receivables, the top payables without statements, lenders, counsel, related parties. Letters are drafted per kind with unique references. Reminders fall due on schedule, two unanswered reminders escalate to named alternative procedures, and a reply that came through the client is marked less reliable than one that came direct.

  • The request list. Derived from the procedures actually planned, not typed from memory, with an owner and a due date per item.
  • Reliability. Scored by route and sender domain. A forwarded reply is evidence of a different grade.
  • Sent by people. Letters leave the firm's own mailbox. The software drafts them and tracks them.
Hysaab Audit fieldwork: the confirmation tracker with book and confirmed balances, reliability and status, and the information request list with owners, due dates and received status
One exception of 42,750, one reply routed through the client, one escalated to alternative procedures.

06 · Completion

Misstatements aggregated against materiality, both bases.

Every procedure that finds a difference posts it to one register. At completion it is evaluated on the rollover and iron-curtain bases, gross and net by line, with the qualitative factors attached. Below clearly trivial stays on the list and leaves the aggregate. The conclusion names the standard that applies if the client does not correct.

  • The arithmetic. 703,500 uncorrected against overall materiality 386,400. Material, with an ISA 705 citation on the conclusion.
  • Subsequent events. Post-period journals and minutes are scanned and classified adjusting or non-adjusting, with the IAS 10 reference.
  • File completion. Nine checks on the file itself. Two are still open on this engagement, and it says so.
Hysaab Audit completion: the misstatement register evaluated against materiality on both bases, going concern with stress headroom, file completion checks, and the subsequent events classified under IAS 10
Five findings, four above clearly trivial, one aggregate the partner has to act on.

07 · The file

Workpapers written as the work happens, signed by people.

Each procedure writes its own workpaper: purpose, source, procedure, results, conclusion, cross-referenced to the others. Preparer, reviewer and partner sign in order. A partner signature locks the version, and a change after that is a new version with a reason, never an edit over the top.

  • Tick marks. Set by the engine that performed the agreement, not typed. A failed tie-out shows as a cross.
  • Versions. Immutable. The reason for every new version is on the paper.
  • Conclusions. A reviewer cannot sign a judgement workpaper without recording a conclusion in their own words.
Hysaab Audit workpaper file: twenty-one workpapers with their review state, and the trade receivables lead schedule open with tick marks, the sub-ledger difference and an inconclusive conclusion
The receivables lead is inconclusive because the sub-ledger is 15,000 short. It stays inconclusive until someone explains it.

W/P ref A-5 · The rulesWhat the software is not allowed to do

Engines compute. Models draft words. A licensed human concludes.

The opinion

Hysaab never signs

The opinion is a decision tree a partner walks and records. The report is drafted for the firm to review, and the signed PDF is held as evidence, never produced by the software.

Independence

A firewall, not a policy

Audit records belong to the firm. The client grants read access for a fixed window and can revoke it. A team member who holds a seat in the client organisation is refused by the database itself.

The snapshot

Testing never touches live books

Every procedure runs on an immutable, hashed copy. Figures on screen cite the hash. Nothing in the audit module can write to a ledger.

Judgement

Some things are human only

Inventory counts, inspections and other physical procedures are recorded by the person who performed them. Risk approval, conclusions and the phase gates need a named signature.

Arithmetic

Code computes, not the model

Materiality, sample sizes, projections, tie-outs and the misstatement aggregate are computed deterministically and reproduce exactly. The model writes around the numbers, never the numbers.

Citations

Flagged until verified

Standards references are marked unverified until the firm's licensed texts are loaded. We would rather show you the gap than let a confident citation into a file you sign.

W/P ref A-6 · Where it sitsBought on its own or together

Part of the professional services stack.

Hysaab Audit can be bought on its own, or with Hysaab Practice. Both follow the same rule: the AI proposes and a person decides. Each keeps its own client records, so your independence rules decide who works on which client.

For the firmHysaab PracticeThe practice around the auditClients, engagement letters, the filing workbench, time, billing, capacity and people.For the client's booksHysaab FinanceThe snapshot in one clickWhen the client keeps its books on Hysaab Finance the snapshot is already complete. Pulling it from a connected ledger or a file is the next stage of the build.For an SME, not an auditReadiness reviewBefore the auditor arrivesThe same engines over your own books: completeness, journal testing, tie-outs. Never called an audit, because it is not one.

W/P ref A-7 · Bring us a fileA person replies within a working day

Bring us a file and we will run it.

Hysaab Audit was written from a clean-sheet ISA methodology rather than a template pack, with the engines proved against a seeded engagement whose misstatements are known in advance. Every release re-runs it and scores what was found, what was missed and what was flagged in error. We are opening it to a small group of licensed firms in the UAE and KSA first.

We will show you what runs today, label what does not, and never let software make a call your licence is on the line for.

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