User Guide
Test of Procedures (TOP)
Eight test types, auto-classified — confirmation, recalculation, vouching, inspection, cutoff, AR, regulatory, review.
TOP routes each procedure to the right test type and produces the execution flow that matches.
The 8 test types
| Code | Type | Use case |
|---|---|---|
| CONF | Confirmation | Bank, AR, AP confirmations |
| RECALC | Recalculation | Depreciation, interest, accruals |
| VOUCH | Vouching | Trace from ledger to source document |
| INSP | Inspection | Document and physical inspection |
| CUTOFF | Cutoff | Period-end transaction dating |
| AR | Analytical Review | Ratio and trend testing |
| REG | Regulatory | Regulator-specific testing |
| REVIEW | Review & Assessment (ISA 540) | Estimates: ECL, reserves, depreciation, fair value |
Auto-classification
AuditFlow parses your procedure text and routes it to the correct type. Override is one click.