Struct SignificantClassOfTransactions 

pub struct SignificantClassOfTransactions {

    pub id: String,
    pub entity_code: String,
    pub scot_name: String,
    pub business_process: String,
    pub significance_level: ScotSignificance,
    pub transaction_type: ScotTransactionType,
    pub processing_method: ProcessingMethod,
    pub volume: usize,
    pub monetary_value: Decimal,
    pub critical_path: Vec<CriticalPathStage>,
    pub relevant_assertions: Vec<String>,
    pub related_account_areas: Vec<String>,
    pub estimation_complexity: Option<EstimationComplexity>,
}

A Significant Class of Transactions (SCOT) per ISA 315.

One SCOT is generated per major business process / transaction class. SCOTs drive the scope of the auditor’s control and substantive testing.

Fields

id: String

Unique identifier for this SCOT (deterministic slug).

entity_code: String

Entity / company code.

scot_name: String

Descriptive name (e.g. “Revenue — Product Sales”, “Purchases — Raw Materials”).

business_process: String

Business process code driving this class (O2C, P2P, R2R, H2R, etc.).

significance_level: ScotSignificance

Significance of this SCOT for the audit.

transaction_type: ScotTransactionType

Whether the transactions are routine, non-routine, or estimation-based.

processing_method: ProcessingMethod

Primary processing method for this class of transactions.

volume: usize

Approximate number of transactions in the period.

monetary_value: Decimal

Aggregate monetary value of transactions in the period.

critical_path: Vec<CriticalPathStage>

The four-stage critical path (Initiation → Recording → Processing → Reporting).

relevant_assertions: Vec<String>

Financial statement assertions relevant to this SCOT (links to CRA assertions).

related_account_areas: Vec<String>

GL account areas affected by this SCOT.

estimation_complexity: Option<EstimationComplexity>

Estimation complexity — only set for ScotTransactionType::Estimation SCOTs.

Trait Implementations

impl Clone for SignificantClassOfTransactions

fn clone(&self) -> SignificantClassOfTransactions

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for SignificantClassOfTransactions

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for SignificantClassOfTransactions

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for SignificantClassOfTransactions

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.