Common situations and where the guide deals with them. Each chapter lists its own use cases in its introduction.
| Situation | Chapter | What to do |
|---|---|---|
| A new subscriber | 1. Getting started: signing in and two-factor authentication | The person who bought AuditTrove on troveuniverse.com follows steps 1.1 to 1.4 once. People added later start at step 1.5. |
| A forgotten password | 1. Getting started: signing in and two-factor authentication | Steps 1.10 to 1.12: the person asks for a link on the sign-in page; it works once, for an hour. Two-factor is not changed. |
| A lost or new phone | 1. Getting started: signing in and two-factor authentication | Step 1.13 moves two-factor to a new phone; if the phone and the recovery codes are both lost, an administrator resets two-factor (chapter 2). |
| A laptop left signed in at a client's office | 1. Getting started: signing in and two-factor authentication | Step 1.14: sign out every other device from Settings → Signed-in devices, then change your password. |
| A firm regulated in Nigeria and Barbados | 2. Setting up the firm: settings, people and roles | Enter the FRC and ICAN numbers and the ICAB number (step 2.1); the retention minimum follows the firm's country (step 2.2); the rotation rules default to the FRC Audit Regulations 2020 or the IESBA Code (step 2.13). |
| A regulator's inspection | 2. Setting up the firm: settings, people and roles | Give the inspection team lead a login with the Inspector (read-only) role for the visit (step 2.8) and remove it afterwards; everything they open is in the audit trail. |
| An IT audit specialist who helps on engagements | 2. Setting up the firm: settings, people and roles | Create a custom role with only the rights needed (step 2.11) and add the person to the engagement team as a specialist. |
| All the seats are in use | 2. Setting up the firm: settings, people and roles | Adding a person is refused until a seat is bought on troveuniverse.com (step 2.16). Client users and component auditors do not use seats. |
| The firm uses Microsoft 365 | 3. Security and compliance | Once the platform operator has registered AuditTrove with Microsoft, the owner switches Microsoft sign-in on for the firm's domain (step 3.1). People must still exist as AuditTrove users. |
| A client uploads a Word file with macros | 3. Security and compliance | It is held in quarantine; an administrator checks it and releases or removes it (step 3.3 and steps 11.9–11.10). |
| The quarterly access review for SOC 2 / ISO 27001 | 3. Security and compliance | An administrator reviews every login and records the review (steps 3.4 and 3.5). |
| An auditor of the firm asks for the audit trail | 3. Security and compliance | Export it as CSV or JSON lines for a period, with its fingerprint (step 3.6). |
| The firm uses SQMTrove too | 4. Links with SQMTrove, BookTrove and accounting systems | An owner switches the link on in both apps (steps 4.3 and 4.4). From then on the report cannot be dated before SQMTrove shows the quality review complete (chapter 13). |
| A client keeps its books in Xero or QuickBooks | 4. Links with SQMTrove, BookTrove and accounting systems | Register the firm's app once (step 4.1); the client connects from the portal, or the partner connects with the client's consent (step 4.2). |
| A client keeps its books in BookTrove | 4. Links with SQMTrove, BookTrove and accounting systems | No firm set-up is needed: the client creates an auditor access token in BookTrove (chapter 15). |
| A new client referred by a bank | 5. Accepting the client | Add it as a prospect with its entity category and framework (step 5.1); carry out the acceptance checks in AC-1 (chapter 6); a partner accepts it (step 5.3). |
| A client on SQMTrove's restricted list | 5. Accepting the client | With the SQMTrove link on, approving its acceptance is refused or needs a recorded reason (chapter 4). |
| The non-audit services cap for a PIE client | 5. Accepting the client | The client's page shows the NAS ratio against the prior-year audit fee (step 5.6); Nigerian firms have an 80% cap for PIE audit clients. |
| A first-year audit | 6. Creating the engagement: team, independence and acceptance | Tick First-year audit (step 6.2): the opening balances paper (ISA 510) is added, and AC-1 asks about the predecessor auditor. |
| A listed client | 6. Creating the engagement: team, independence and acceptance | The EQR is required automatically, key audit matters apply and the partner is named in the report. |
| A small owner-managed company | 6. Creating the engagement: team, independence and acceptance | Choose the ISA for LCE as the auditing standard when you create the audit (chapter 15). |
| A team member with a threat to independence | 6. Creating the engagement: team, independence and acceptance | They declare it with the safeguards; the partner or quality lead accepts or rejects the declaration before they can work on the file (steps 6.6–6.8). |
| A client that wants to sign on paper | 7. The client portal and electronic signatures | Print the letter, and record when it was sent and signed with Record a communication (chapter 12). |
| A director who is not a portal user | 7. The client portal and electronic signatures | Add them as 'Someone at the client (by email)'; they sign with a code sent to their email (steps 7.6–7.9). |
| A signed PDF someone sends back later | 7. The client portal and electronic signatures | Use Check a signed file on the E-signatures tab to confirm it matches the fingerprint AuditTrove holds. |
| The client sends an Excel trial balance | 8. Planning and risk assessment | Import it as it is (step 8.2): choose the sheet; the header row is found for you. |
| The client keeps its books in BookTrove, Xero or QuickBooks | 8. Planning and risk assessment | Pull the trial balance instead of importing a file (chapters 4 and 15). |
| Materiality must be revised | 8. Planning and risk assessment | Save a new calculation with the reason; the history is kept and a lower materiality asks you to reconsider the procedures (ISA 320.12–13). |
| A bank that insists on the client's signed authorisation | 9. External confirmations (ISA 505) | Ask the client for it from Client authorisation (step 9.4); the CFO signs it in the portal, and the bank sees on the reply page that the company has authorised the request. |
| A customer's email address supplied by the client | 9. External confirmations (ISA 505) | It is flagged (step 9.3). Verify it independently, or record why it can be relied on when you send (step 9.6). |
| A reply that shows a different balance | 9. External confirmations (ISA 505) | Classify the exception and record it as a misstatement straight from the confirmation (step 9.13). |
| No reply after two requests | 9. External confirmations (ISA 505) | AuditTrove prompts for alternative procedures (step 9.14); record them and set the status (ISA 505.12). |
| Email is not set up on the server | 9. External confirmations (ISA 505) | Send the letters by post or courier (the letter PDF is on each confirmation) and record the dates and replies by hand. |
| Testing management override in a large ledger | 10. Fieldwork: procedures, evidence, analytics and misstatements | Import the whole general ledger (step 10.9), score every entry, and send the highest-scoring entries to a journal entry test. |
| A lease the client accounts for under IFRS 16 | 10. Fieldwork: procedures, evidence, analytics and misstatements | Create a lease recalculation paper and compare the recalculated liability with the client's (steps 10.12–10.14). |
| A reviewer disagrees with a conclusion | 10. Fieldwork: procedures, evidence, analytics and misstatements | Raise a review note on the procedure (step 10.17); the preparer responds and the reviewer clears it. |
| A misstatement the client will not correct | 10. Fieldwork: procedures, evidence, analytics and misstatements | Record it as uncorrected with management's reason; it goes to the representation letter and to those charged with governance (step 10.20). |
| The year-end list for a new client | 11. Client requests, the client portal and malware checks | Apply a request template by industry (step 11.1): due dates are worked out from the period end. |
| The client's accountant should answer some requests | 11. Client requests, the client portal and malware checks | The client's portal administrator assigns them in the portal (step 11.5). |
| A file held by the malware checks | 11. Client requests, the client portal and malware checks | A firm administrator checks it and releases or removes it (steps 11.9 and 11.10); until then nobody can open it. |
| The client keeps its books in BookTrove | 11. Client requests, the client portal and malware checks | Send the requests to BookTrove instead and pull the answers and files back (chapter 15). |
| A client that adopts IFRS 18 early | 12. Completion: financial statements, disclosures, fraud and the report | The financial statements follow the IFRS 18 layout from 2027, or earlier when the partner records early adoption (chapter 6). |
| A note that does not comply | 12. Completion: financial statements, disclosures, fraud and the report | Mark the checklist item Not complied; it becomes a disclosure misstatement (DM-nn) on the summary of misstatements (ISA 450). |
| A suspected fraud | 12. Completion: financial statements, disclosures, fraud and the report | Log it on the Fraud tab and record the evaluation, communications and any report to an authority (step 12.7). |
| A modified opinion | 12. Completion: financial statements, disclosures, fraud and the report | Choose the modification and its basis on the Auditor's report tab; the report and the letters change with it. |
| A firm whose monitoring found late partner reviews | 13. The partner's review, the quality review and signing the report | Set the firm policy to block (chapter 19): the report cannot be dated until every item is reviewed. |
| The EQR was done but not recorded in SQMTrove | 13. The partner's review, the quality review and signing the report | The gate stays open until SQMTrove shows it complete; ask the quality lead to record the completion there. |
| A report dated before a review | 13. The partner's review, the quality review and signing the report | The partner review view flags it ('Report dated … before partner review of …') for the firm's monitoring. |
| A regulator asks for the whole file | 14. After the report: binder, archive package, filing and the recycle bin | Build the archive package (step 14.3): one ZIP with every record, the audit trail, the evidence and a manifest of fingerprints. |
| A document arrives after assembly | 14. After the report: binder, archive package, filing and the recycle bin | Open a documented amendment window (step 14.10); every change is recorded and the fingerprint is recalculated when it closes. |
| An engagement created by mistake | 14. After the report: binder, archive package, filing and the recycle bin | Delete it; it stays in the recycle bin for 30 days (steps 14.12 to 14.14). |
| A small owner-managed company | 15. An ISA for LCE audit of a client that keeps its books in BookTrove | Choose the ISA for LCE when you create the audit (step 15.2) and conclude on AC-4L (step 15.4). |
| A client that becomes more complex during the audit | 15. An ISA for LCE audit of a client that keeps its books in BookTrove | The partner moves the audit to the ISAs with a reason (step 15.17); every audit feature applies unchanged. |
| A client on BookTrove | 15. An ISA for LCE audit of a client that keeps its books in BookTrove | Ask for an auditor access token with the read, adjust and pbc permissions (step 15.6). |
| The client accepts a proposed adjustment in BookTrove | 15. An ISA for LCE audit of a client that keeps its books in BookTrove | Check BookTrove decisions (step 15.13): the adjustment becomes corrected, with BookTrove's entry number. |
| A component audited by another firm | 16. Group audits and component auditors (ISA 600 (Revised)) | Record the firm and evaluate it (step 16.1); invite its partner as a guest (step 16.5). |
| A component in another currency | 16. Group audits and component auditors (ISA 600 (Revised)) | Record the closing, average and historical rates; the consolidation translates it (IAS 21). |
| Intra-group balances | 16. Group audits and component auditors (ISA 600 (Revised)) | Record consolidation adjustments in the worksheet (step 16.4). |
| A bank asks for reviewed financial statements | 17. Other kinds of engagement | A review (ISRE 2400): limited assurance, inquiry and analytical procedures, a review report. |
| A donor asks for procedures on a grant | 17. Other kinds of engagement | Agreed-upon procedures (ISRS 4400): agree the procedures in writing, perform them and report factual findings. |
| A listed company's ICFR report | 17. Other kinds of engagement | ICFR assurance linked to the audit (step 17.9): materiality and controls are reused. |
| A payroll bureau's customers ask for assurance | 17. Other kinds of engagement | A service organisation report (ISAE 3402 Type 1 or 2). |
| A staff member's leave clashes with a booking | 18. Scheduling, time, WIP and billing | The planner warns about capacity when the booking is made (step 18.3). |
| A fixed fee with time over budget | 18. Scheduling, time, WIP and billing | Raise the fee note at the agreed fee and record the reason for the adjustment (step 18.9). |
| A client deducts 5% WHT | 18. Scheduling, time, WIP and billing | Record the receipt net and the WHT credit note or certificate (step 18.10). |
| Fee dependency on a PIE client | 18. Scheduling, time, WIP and billing | Practice reports show fees from each client as a share of the firm's total (IESBA Code 410). |
| The annual independence round | 19. Quality management, rotation, inspections and the methodology | Everyone confirms from their dashboard; the register shows who has not (step 19.1). |
| A partner who reviews too late | 19. Quality management, rotation, inspections and the methodology | The firm-wide partner review view shows late reviews; set the policy to block (step 19.4). |
| An FRC or ICAN inspection | 19. Quality management, rotation, inspections and the methodology | Build the inspection pack (step 19.7) and give the inspector a read-only login (step 19.9). |
| A partner near the rotation limit | 19. Quality management, rotation, inspections and the methodology | Rotation & tenure shows upcoming rotations for the next two years (step 19.6). |
| A firm that wants to try AI assistance | 20. AI assistance | Enter the provider and key, choose who may use it and the limits, confirm the data-processing acknowledgement and switch it on (step 20.1). |
| A client that does not allow AI | 20. AI assistance | The engagement partner or manager switches AI off for that engagement. |
| An inspector asks how AI was used | 20. AI assistance | The usage log and the ISA 230 AI log report show every request and what was done with each proposal (step 20.3). |
| Fieldwork at a site with poor connectivity | 21. Working together and working offline | Make the engagement available offline before you go (step 21.2). |
| Asking a colleague about a paper | 21. Working together and working offline | Use the chat on the paper, with an @mention (step 21.1). |