Achekam

Working papers that are generated, worked, reviewed and locked — on the engagement

Working papers are generated from the methodology using the engagement’s profile answers. Each paper is worked in its own document workspace, review notes are cleared with evidence, and a finished file is locked, archived encrypted and released only by two people.

Who uses it

  • Auditor
  • Reviewer
  • Manager
  • Partner

What it does

  • Generates the papers for compilations (ISRS 4410), reviews (ISRE 2400) and audits (ISA) from the methodology and the engagement profile.
  • Lead schedules tied to the trial balance; materiality; controls (ISA 315/330); confirmations; inventory counts; group audits.
  • Audit analytics over whole populations: journals scored for risk and evidence matched to procedures, with findings arriving as drafts a person decides.
  • Acceptance gates and adjusting journals, with report subjects covering ISA 700, 800, 805 and 810 engagements.
  • Quality management under ISQM 1: registers, consultations and differences of opinion.
  • A firm can list itself as a reviewer or auditor and receive requests from businesses on Achekam.

How it works

  1. Answer the engagement profile; answers stay editable until the papers are created, then change through the governed route.
  2. Generate the papers and work each one in the Working Papers Studio.
  3. Clear review notes with evidence; the automated statements review files each decided run on the paper its checks belong to.
  4. Issue the report, assemble and lock the file; the archive is encrypted and released by two people.

The controls that protect it

  • Review notes are raised, answered and cleared by people only: an AI may comment, and whoever answered a note cannot clear it.
  • A locked file cannot be changed; releasing it takes two people.
  • Analytics propose findings; a person decides each one.

What it does not do (yet)

  • Professional judgement — the opinion, the conclusion and the sign-off — is never automated, by AI or otherwise.
  • Electronic confirmations need a provider the platform has configured; otherwise confirmations are prepared and sent by the firm.

Back to Achekam Practice