Test of Details (TOD)

TOD is the substantive testing engine. Each audit area carries an ISA citation, audit objective, risk description, assertions tested, and a populated test grid.

Open the TOD tab

From the Execute phase, switch to TOD. The left panel lists all areas grouped by FS caption.

Pick an area

Anatomy of a test

Each area shows:

• Objective — what assurance the test provides (per ISA 330)
• Risk — what can go wrong
• Assertions — existence, completeness, valuation, etc.
• Procedures — ISA-aligned steps with documented sample sizes
• Test grid — populated columns ready for evidence capture

Industry overlays

Selecting an industry pack on the engagement rewrites risks and adds specialist procedures.