When auditors obtain support outside of requests, Audit Ally makes it easy to include this auditor‑provided support directly in the agent’s analysis, ensuring the workpapers reflect all relevant evidence used during testing.
Auditor‑provided support is uploaded at the control level, allowing the agent to analyze the information alongside other supporting documentation when workpapers are generated.
Access and Visibility
Anyone with access to the engagement can upload auditor‑provided support. Once uploaded, the files are visible to all other auditors who have access to the engagement and appear in the Auditor Provided Support section for that control.
This ensures transparency and consistency across the engagement team.
Adding Auditor‑Provided Support to a Control
To begin, select the appropriate engagement and navigate to the Lead Sheet. From there, open the specific control where additional support is required for testing.
Within the control, you’ll see a section labeled Auditor Provided Support. This is where external evidence can be added so it can be included in agent analysis.
Uploading Files
In the Auditor Provided Support section, files can be uploaded in two ways:
Click to upload and select files from your device
Drag and drop files directly into the upload area
After the upload is complete, the files will appear in a list within the section. For each file, you can:
Preview the file
Re‑download the file if needed
Remove the file by selecting the “X”
Any uploaded support that is readable will be analyzed by the agent and included in the testing output.
If a file fails to upload, an import error will appear on the screen. If the import continues to fail, please reach out to the Audit Ally Support team for further assistance.
Generating or Regenerating Workpapers
Once all auditor‑provided support has been uploaded, the workpapers must be manually generated or regenerated to ensure the agent includes the newly added files in its analysis.
Select Generate if workpapers have not yet been created
Select Regenerate if workpapers already exist
If files are removed or replaced after a workpaper has been generated, the auditor must regenerate the workpaper to ensure that only the remaining files are included in the agent analysis.
OR
Reviewing the Agent Analysis
When the workpaper is ready, the agent’s output will reflect the analysis of all readable files uploaded in the Auditor-Provided Support section. This support is incorporated directly into the testing analysis, alongside other relevant evidence for the control.
Auditors should review the workpaper output to confirm that all intended support was included and appropriately analyzed.
File Limitations and Exceptions
There are some limitations to what the agent can analyze. The following file types and sizes are not supported:
Files larger than 4.5 MB
Video files
ZIP files
If unsupported files are uploaded, the workpaper will display a notice at the top indicating that the unsupported files were not included as part of the analysis.