Expand description
Audit-related models for RustAssureTwin integration.
This module provides comprehensive audit data structures following International Standards on Auditing (ISA) requirements:
- Audit engagements (ISA 210, ISA 220)
- Workpapers and documentation (ISA 230)
- Evidence management (ISA 500)
- Risk assessment (ISA 315, ISA 330)
- Professional judgment (ISA 200)
- Findings and issues (ISA 265)
Structs§
- Alternative
Evaluation - Alternative evaluation in judgment process.
- Audit
Engagement - Audit engagement representing an audit project.
- Audit
Evidence - Audit evidence representing supporting documentation.
- Audit
Finding - Audit finding representing an identified issue.
- Consultation
Record - Consultation record.
- Engagement
Team Member - Engagement team member role.
- Evidence
Sufficiency - Evidence sufficiency evaluation per ISA 500.
- Fraud
Risk Factor - Fraud risk factor per the fraud triangle.
- Information
Item - Information item considered in judgment.
- Planned
Response - Planned audit response to identified risk.
- Professional
Judgment - Professional judgment documentation.
- Reliability
Assessment - Reliability assessment per ISA 500.A31.
- Remediation
Milestone - Remediation milestone.
- Remediation
Plan - Remediation plan for a finding.
- Review
Note - Review note on a workpaper.
- Risk
Assessment - Risk assessment for an account or process.
- Skepticism
Documentation - Documentation of professional skepticism.
- Workpaper
- Audit workpaper representing documented audit work.
- Workpaper
Scope - Testing scope.
Enums§
- Assertion
- Financial statement assertions per ISA 315.
- Assurance
Level - Level of assurance provided.
- Detection
Risk - Detection risk level (inverse of ROMM for achieving acceptable AR).
- Engagement
Phase - Current engagement phase.
- Engagement
Status - Engagement status.
- Engagement
Type - Type of audit engagement.
- Evidence
Source - Source of audit evidence per ISA 500.A31.
- Evidence
Type - Type of audit evidence.
- Finding
Severity - Finding severity level.
- Finding
Status - Finding status.
- Finding
Type - Type of audit finding per ISA 265.
- Fraud
Triangle Element - Elements of the fraud triangle.
- Information
Reliability - Reliability of information.
- Information
Weight - Weight given to information.
- Judgment
Status - Judgment status.
- Judgment
Type - Type of professional judgment.
- Milestone
Status - Milestone status.
- Procedure
Type - Type of audit procedure.
- Reliability
Level - Reliability level for evidence assessment.
- Remediation
Status - Remediation plan status.
- Response
Nature - Nature of audit response.
- Response
Procedure Type - Type of response procedure.
- Response
Status - Status of planned response.
- Response
Timing - Timing of audit response.
- Review
Note Status - Review note status.
- Risk
Category - Risk category per ISA 315.
- Risk
Level - Risk level classification.
- Risk
Review Status - Risk review status.
- Sampling
Method - Sampling method used.
- Team
Member Role - Role of a team member.
- Trend
- Trend direction.
- Validation
Result - Validation result.
- Workpaper
Conclusion - Workpaper conclusion.
- Workpaper
Section - Workpaper section/area.
- Workpaper
Status - Workpaper status.