{
  "title": "CPA workpaper tie-out and audit evidence for AI",
  "source_page": "https://fiund.com/industries/cpa-audit-tieout-data",
  "authorship": "Original fictional Fiund editorial exercise. No actual operating records or third-party source assets are included.",
  "example": {
    "title": "Only the approved adjustment belongs in the supported tie-out",
    "context": "An original fictional trial balance and workpaper use abstract units. The exercise checks arithmetic and evidence state, not an audit opinion or actual client engagement.",
    "records": [
      [
        "CPW1",
        "Practice trial balance",
        "Account A opening balance 100; lead schedule explicitly references that source."
      ],
      [
        "CPW2",
        "Approved adjustment J1",
        "Adds 20 to A, approved by reviewer R and linked to the lead schedule."
      ],
      [
        "CPW3",
        "Draft workpaper J2",
        "Proposes subtracting 5 from A; approval absent. Draft total 115 includes J1 and J2."
      ]
    ],
    "question": "Which adjusted total is supported by the approved records, and what explains the difference from the draft 115?",
    "answer": "CPW1 and CPW2 support an adjusted A total of 100+20=120. CPW3's 115 also applies the proposed minus-five J2, which lacks approval. The five-unit difference is therefore an unresolved draft adjustment rather than a new approved balance. Trace the supported total to the trial balance and J1 review state, without issuing an audit judgment or treating a workpaper formula as its own authority.",
    "failureModes": [
      "Including an unapproved adjustment because it appears in the latest workpaper total.",
      "Calling a numerically tied schedule an audit opinion or verified engagement outcome."
    ],
    "fields": [
      [
        "Account and source balance",
        "Defines the starting total."
      ],
      [
        "Adjustment amount, sign and approval",
        "Makes the supported arithmetic traceable."
      ],
      [
        "Draft difference and reviewer state",
        "Preserves the unresolved item rather than silently posting it."
      ]
    ],
    "holdout": "Approve J2 for a different account B only. Require account-specific matching rather than incorporating it into A from the same adjustment ID family.",
    "boundary": "Use invented schedules and numbers. Exclude ledgers, tax IDs, internal methodology and confidential workpapers; audit judgments stay with qualified staff."
  }
}