Audit and assurance reviews, grounded in the evidence itself
Normain reads the reports, standards and client evidence your engagements run on and returns structured findings, each one cited to the exact page. Your team verifies and signs off in a fraction of the time.
From a control sample to a drafted workpaper
Pull the sample, test each item against the evidence, then write up the workpaper. Each step builds on the answers before it, and every exception links back to the ticket it came from.
Click any step to open it, or any citation to jump to the source it came from. Press Run to watch the steps feed each other.
Instruction
Write a workpaper summary in Word from 01Pull the sampled changes and 02Test each change, using 01. Cover scope, exceptions and a draft conclusion for the reviewer.
Result
Wrote Change management workpaper.docx (2 pages). It sets out the 24 changes tested, the 2 exceptions with their dates, and flags CHG-4488 for follow-up.
ITGC workpaper: change management, Harbourline Bank
Scope
24 changes sampled from Q3 across core banking, payments and general ledger, 4 of them emergency changes.
Exceptions
CHG-4502 went live on 13 August and was approved on 14 August.
CHG-4519, an emergency change, was approved 6 working days after go-live.
Follow-up
Confirm whether jmorris was a CAB member when approving CHG-4488.
Draft conclusion
2 of 24 changes failed the approval test. For the reviewer to decide whether the control operated effectively in Q3.
Recognize the work you do every day
These are the reviews A&A teams run by hand today: the same reports, the same criteria, the same workpapers. Normain does the reading and gives you structured, cited findings to test and sign off.
Statutory financial statement audit
Ask the key audit questions across the financial statements and supporting schedules in one pass. From revenue recognition to going concern, every conclusion is linked to the note and page it came from, ready to drop into the file.
- What is the revenue recognition policy, and does it comply with the IFRS 15 five-step model?
- Are there indicators of material uncertainty over going concern, and how has management addressed them?
- Which accounting estimates involve significant judgment, and what assumptions underpin them?
- Have all prior-year audit adjustments been reflected in the current-year figures?
Financial statement disclosure checklist
Run the full disclosure checklist over the financial statements in one pass. Each required disclosure is checked against the notes, marked present, missing or partial, and linked to the exact note so a reviewer can verify without leafing through the report.
- IFRS 15 — Is revenue disaggregated by category, and are contract balances disclosed?
- IAS 1 — Are the significant accounting policies and key judgments disclosed?
- IFRS 16 — Is the maturity analysis of lease liabilities presented?
- IAS 24 — Are related-party transactions and key management compensation disclosed?
Revenue recognition testing under IFRS 15
Run the same IFRS 15 tests across every material revenue stream. Reading each contract by hand becomes one row per stream, showing the performance obligation, timing and any variable consideration, each linked to the clause it came from.
- Are performance obligations correctly identified and separated for each material contract?
- Is revenue recognized at the right point in time, or over time?
- Is variable consideration estimated and constrained at the reporting date?
- Do year-end cut-off tests support the period in which revenue was booked?
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When the question is the same across hundreds of files
Some audit work is one structured question asked at scale. Analysis types answer it across a stack of reports, once per sampled item, or across a whole testing grid, with a citation behind every answer.
See it on your own workpapers
Bring a report and a checklist. In minutes, watch Normain work through them with the reasoning and citations in view, all the way to cited findings you can sign off on.