AttestWork demo tour · Part 6 of 6
Bots draft the workpapers. Your CPA signs the file.
This is where the experience wired into the bots shows. Procedures are documented as real workpaper tables - drafted from the evidence in the file and from your firm's own templates - then your CPA reviews, revises where relevant, and signs off as preparer and reviewer. The rails make sure nothing the bot touched ever hides behind a stale signature.
Illustrative engagement: Hudson & Vale CPAs, LLP (Albany, NY) auditing Riverbend Community Services, Inc. (Rochester, NY) - a NYS-funded nonprofit, GAAS audit, FYE December 31, 2025, with a NYS CFRDec25 Examination add-on. Fictional firm, client, and data.
A drafted workpaper
F1.1 - Cash schedule, agreed to the TB
F1.1 Obtain and agree cash and cash equivalents schedule
PREPAREDAR07/18/26Tab 1 of 2 · Cash Schedule
| Account | Description | 12/31/2025 | 12/31/2024 | Change | Status |
|---|---|---|---|---|---|
| 0001 | First Harbor Checking - Operating | $214,382.40 | $96,120.15 | $118,262.25 | Agreed to TB |
| 0002 | First Harbor Savings - Reserve | $96,110.25 | $32,185.71 | $63,924.54 | Agreed to TB |
| 0003 | Petty cash - program sites | $400.00 | $100.00 | $300.00 | Agreed to TB |
| Total cash and equivalents | $310,892.65 | $128,405.86 | $182,486.79 | Agreed to TB |
Account 0007, “Due from Riverbend Foundation,” is a receivable and is excluded from cash; it is mapped to F3 and cross-referenced there. Year-end bank reconciliations and bank statement agreement are addressed in F1.4.
Your templates, rebuilt in-app
F6.7 - PP&E testing from the firm's own rollforward
Hudson & Vale attached their standard PP&E rollforward workbook (Rollforward A/B plus a data-input sheet) to the firm template library. The bot rebuilt it inside the procedure as a live schedule and populated it from the client's asset listing and invoices in the file room.
Procedure 7 Test depreciation, useful lives, and impairment F6.7 Prepared
Fieldwork section F6 - Property & Equipment
Purpose
Test property and equipment additions, disposals, donated assets, depreciation, impairment, and classification.
Guidance
Inspect invoices, donor records, approvals, title support, disposal support, and placed-in-service dates for selected additions and disposals. Evaluate depreciation methods, useful lives, impairment indicators, and classification.
Depreciation schedule prepared in the firm's PPE workpaper format and tied to the adjusted trial balance, Note 5, and the posted audit adjustment. From firm template: PPE Rollforward
| Asset class | Beginning cost | Additions | Disposals | Ending cost | Useful life | Beg. accum. dep. | FY2025 dep. recalculated | End. accum. dep. | Ending NBV | Difference | Status |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Vehicles | $118,420.00 | $42,850.00 | ($9,300.00) | $151,970.00 | 5 years | ($61,240.00) | $24,619.00 | ($76,559.00) | $75,411.00 | $0.00 | Recalculated |
| Program equipment | $64,240.00 | $8,115.00 | $0.00 | $72,355.00 | 5-7 years | ($38,180.00) | $10,306.00 | ($48,486.00) | $23,869.00 | $0.00 | Recalculated |
| Leasehold improvements | $41,210.00 | $0.00 | $0.00 | $41,210.00 | 10-15 years | ($12,363.00) | $2,747.00 | ($15,110.00) | $26,100.00 | $0.00 | Recalculated |
| Total PPE | $223,870.00 | $50,965.00 | ($9,300.00) | $265,535.00 | ($111,783.00) | $37,672.00 | ($140,155.00) | $125,380.00 | $0.00 | Agreed |
| Calculation | Amount | Workpaper conclusion |
|---|---|---|
| Gross PPE cost per adjusted TB / Note 5 | $265,535.00 | Agreed |
| FY2025 depreciation required, recalculated by class | $37,672.00 | Recalculated |
| FY2025 depreciation adjustment posted | $37,672.00 | Agreed to AJE |
| Difference | $0.00 | No exception |
Conclusion: FY2025 depreciation expense was recalculated at $37,672.00 and agrees to the posted audit adjustment; additions vouched to invoices and placed-in-service support. No unexplained difference noted. Linked support: F6 PPE Depreciation Schedule 2025.csv, TB2025.xlsx, Vehicle purchase invoice.pdf, Capitalization & Depreciation Policy 2020.pdf.
Comments - the whole team, including the bot
REVIEW · Resolved Assistant · Jul 21, 9:07 AM
[Open item] Useful-life support for the 2023 leasehold improvement was not in the file - drafted a client inquiry and linked it here for approval.
NOTE Dana Okafor · Jul 21, 4:12 PM
Approved and sent. Hold review sign-off until the policy letter comes back.
The bot does the heavy lifting
- Rebuilds your Excel workpaper templates as live in-app schedules - and populates them from evidence already mapped to the section.
- Links each tested item to its source document, creates cross-references as records (not 'see F1.4' text), and keeps an inquiry log per AU-C 230.
- Drafts follow-up emails and PBC comments from the open items it finds.
You stay in control
- Your reviewers see exactly which cells came from which document - one click opens the source.
- Exceptions, judgements, and conclusions are yours to revise before any sign-off.
- Client-facing drafts wait for a named person's approval, always.
The add-on, side by side
The CFR examination runs in the same file
The NYS CFRDec25 Examination add-on carries its own procedures, WT&IC, R&M, analytics, and reports - fed by the same trial balance, Engagement Files, and evidence. One file, two deliverables.
CFRA01 · CFR Engagement Scope
Prepared 1/1 · Reviewed 1/1
CFRA02 · Schedules & Reconciliation
Prepared 1/2 · Reviewed 1/2
CFRA03 · Allocations & Ratios
Prepared 1/2 · Reviewed 1/2
Files For This Tab
Link support for CFR Engagement Scope. Approved automation tools use the files mapped here when drafting or completing this workpaper area.
📄 CFR-i Schedules 12-31-25.pdf Engagement file
Open14 linked files · Bulk actions: Mark all N/A (with rationale) · Mark all prepared · Mark all reviewed
Completion
The file closes out - and the conclusion stays yours
Completion is a full scaffold of its own - misstatements, subsequent events, going concern, legal and representation letters, final analytics, disclosure checklist, quality review and archive. The clearest bot-and-human handoff is C1: the misstatement evaluation under AU-C 450.
Procedure 1 Accumulate and evaluate misstatements C1.1 AU-C 450 Prepared
Compiled by the bot from every posted and proposed adjustment in the file - nothing re-keyed, nothing forgotten in a side spreadsheet.
| Ref | Description | Type | Net assets effect | Expenses effect | Status |
|---|---|---|---|---|---|
| AJE-2025-001 | Opening lease balance correction (ASC 842) | Factual | $(1,136.84) | - | Posted |
| AJE-2025-002 | FY2025 operating lease accounting | Factual | - | $24,417.56 | Posted |
| PAJE-1 | December vendor invoice recorded in January | Factual | $(4,180.00) | $4,180.00 | Uncorrected |
| PAJE-2 | Depreciation estimate difference on vehicles | Judgmental | $(2,900.00) | $2,900.00 | Uncorrected |
| Uncorrected total | $(7,080.00) | $7,080.00 |
| Evaluation | Amount | Threshold | Result |
|---|---|---|---|
| Uncorrected misstatements - aggregate (rollover) | $7,080.00 | TM $26,400 | Below |
| Iron-curtain (cumulative balance-sheet) basis | $7,080.00 | TM $26,400 | Below |
| Individually largest item (PAJE-1) | $4,180.00 | Clearly trivial $1,760 | Accumulated |
Bot draft - two things for your decision
1. Drafted conclusion: uncorrected misstatements are immaterial individually and in aggregate under both rollover and iron-curtain approaches. 2. PAJE-1 is factual - drafted a client request asking management to record it, if you'd rather correct than waive. Record or waive is your call; either way the uncorrected items flow into the representation letter (C6), which is drafted from this same file and goes out through WPOS Esign.
The bot does the heavy lifting
- Accumulates every posted and proposed adjustment - factual, judgmental, projected - against materiality, automatically.
- Computes rollover and iron-curtain evaluations and drafts the AU-C 450 conclusion.
- Drafts the record-vs-waive client request and carries uncorrected items into the representation letter.
You stay in control
- Waive or ask the client to record - the disposition of every misstatement is the auditor's documented decision.
- The materiality conclusion is signed by your CPA, not generated past them.
- The rep letter goes to the client only after your review, through WPOS Esign.
Built for AI documentation
Workpapers the bot can actually draw
AttestWork was built from the ground up for AI to document in: bots create in-app sheets with tabs, tables, colors, and formats - the native Excel look, drawn inside the app where sign-offs and review notes live. No exporting to a spreadsheet and pasting screenshots back.
| Class | 1/1/2025 | Additions | Disposals | 12/31/2025 | |
|---|---|---|---|---|---|
| Clinic equipment | $412,806 | $38,414 | $(6,120) | $445,100 | ✓ agreed to TB |
| Vehicles | $96,220 | — | — | $96,220 | ✓ agreed to PY |
| Leasehold improvements | $188,540 | $12,900 | — | $201,440 | Φ vouched - see Ticks |
create_workpaper_sheet_table · write_workpaper_sheet_cells · edit_workpaper_sheet_layout — the bot builds the sheet, the tabs, and the formatting to your firm's template, learned from your Project files.
The rails
Sign-off integrity is the product
Signed sections lock
Once your CPA stamps a section, it opens read-only - for people and for bots.
Bot edits reopen sign-offs
If the AI revises anything already prepared or reviewed, the stale stamps clear automatically and the item returns to your review queue. And once a procedure is marked reviewed, the connector refuses to overwrite it. Nothing the bot touched can hide behind an old signature.
Every AI action is logged
07/21 09:14 document_procedure F6.7 · draft (antigravity)
07/21 09:14 link_file_to_procedure Vehicle invoice.pdf
07/21 09:15 post_procedure_comment F6.7 open item
07/22 08:02 edit_procedure_results F1.1 · sign-offs cleared
The MCP Log updates automatically from every tool call - an audit trail of the bot itself.
E-sign, in the same file
Engagement letters and management representation letters go out through WPOS Esign - so the signatures that frame the engagement live with the workpapers they govern.
▶ Watch: a procedure drafted, reviewed, reopened, and signed
Screens on this page are illustrative: Hudson & Vale CPAs and Riverbend Community Services, Inc. are fictional.