Active Engagements
Live audit files
My Review Notes
Recent Activity
Upcoming Deadlines
⚠ Compliance Alerts
| Client | Type | Framework | Partner | Status | Progress | Due | ISA Compliance |
|---|
Select an engagement above to begin
Select an engagement to view its risk register
Working papers are embedded in Fieldwork
Working papers are generated from and managed within the Fieldwork panel. Navigate to Fieldwork to view and complete working papers for each audit section.
Select an active engagement to begin
Open an engagement from the Engagements panel, then return here to import and map the trial balance.
Select an engagement to manage fieldwork
Select an active engagement to view financial statements
The financial statements module generates primary statements from final audited balances and drives the IFRS disclosure checklist.
Select an engagement to manage sign-off
| Client | Report Type | Period | Opinion | KAMs | Issued | FRCN Filed | Actions |
|---|
ICAN/FRCN Mandatory — Independence Declarations (ISQM 1 ¶34 / IESBA Code R400 · ICAN Code S.290 · FRCN Code Part B)
All team members must declare independence before commencing each engagement. Declarations must be renewed annually and whenever circumstances change. Non-declaration constitutes professional misconduct.
Team Declarations — FY2026
ISQM 1 · ICAN S.290 · FRCN Code Part B
Threats to Independence
Five Threats Framework — Self-interest · Self-review · Advocacy · Familiarity · Intimidation
All identified threats must be evaluated against acceptability thresholds. Apply safeguards or withdraw from engagement if threat cannot be reduced to an acceptable level. Document all conclusions.
Independence, Ethics & Nigerian Regulatory Framework
ISQM 1 ¶34 / IESBA Code R400 · ICAN Code S.290 · FRCN Code Part B · FRCN Act 2011 · ICAN Act Cap I5 LFN 2004 · CAMA 2020 · ISA (FRCN Adopted) · NDPA 2023
🛡 Independence
FRCN Requirements
ICAN Obligations
CAMA 2020
Partner Rotation
CPD Tracker
Quality Management — ISQM 1 & ISQM 2 (FRCN Adopted)
MBR's system of quality management covers the 8 components of ISQM 1: Risk Assessment Process · Governance & Leadership · Ethical Requirements · Acceptance & Continuance · Engagement Performance · Resources · Information & Communication · Monitoring & Remediation
Leadership
Ethical Req.
Client Acceptance
Human Resources
Monitoring
EQCR
⚠ Quality Risks
Select an engagement to manage client portal access and review submissions
| Client | RC Number | Industry | Year End | Partner | PIE? | CAAC Status | Actions |
|---|
Move to the new Auris platform
Independence declarations signed in this tool were stored in your browser only — they were never uploaded, so nobody else can see them and they would be lost if this browser's data were cleared. This moves yours to the new platform, where they are stored centrally and kept permanently.
Run this once, from your own browser. Running it again is harmless.
AI Integration
Connect Claude AI for intelligent audit assistance
Held on this device only — never synced to the firm or stored in the database
Firm Details
Firm Branding
The firm logo, firm name, and the "Powered by JATMcIsrael Auris" credit line are configurable here — the same codebase re-brands for any firm without a code change.
No custom logo uploaded — showing default Moore Bishop & Rooks mark
NDPA 2023 Compliance Notice
Moore Bishop & Rooks processes client personal data as a Data Controller under the Nigeria Data Protection Act 2023. All client data is processed solely for audit and professional services purposes. Data subjects have rights of access, correction, and erasure. MBR must maintain a Record of Processing Activities (RoPA) and conduct a Data Protection Impact Assessment (DPIA) for any new audit technology. Contact: practice@moorebr.com
Annual Compliance Checklist
FRCN
Annual FRCN practising licence renewal (Jan)
ICAN
Annual ICAN subscription + CPD declaration (40 hrs)
ISQC1
Annual internal quality file inspection
AML
SCUML/MLPA registration renewal
CAC
Annual Return — CAMA S.416 (42 days after AGM)
NDPA
Data Protection compliance review — NDPA 2023
🔒 Security & Privacy
Data Encryption
Checking…
NDPA 2023 Compliance
SHA-256 hash chain — detects any tampering with the audit trail
Backup is AES-256-GCM encrypted. Store it separately from your PIN. Required for ISA 230 / FRCN 7-year retention.
Data residency: Local data stored on this device only. Cloud sync uses Supabase (AWS/EU region). For NDPA 2023 compliance with sensitive client data, consider requesting a dedicated Nigerian-region deployment.
Retention: FRCN Act S.60 requires 7 years minimum retention post engagement completion.
Retention: FRCN Act S.60 requires 7 years minimum retention post engagement completion.
Glossary of Abbreviations
Reference definitions for terms and abbreviations used throughout this tool
ISAInternational Standard on Auditing (as adopted by FRCN)
ISQMInternational Standard on Quality Management (ISQM 1 — firm-level; ISQM 2 — engagement level)
ISQCInternational Standard on Quality Control (predecessor to ISQM; ISQC 1 replaced by ISQM 1)
FRCNFinancial Reporting Council of Nigeria — statutory audit regulator
FRCN ActFinancial Reporting Council of Nigeria Act 2011, as amended by the FRC (Amendment) Act 2023 — expanded PIE definitions and levies
ICANInstitute of Chartered Accountants of Nigeria
CAMACompanies and Allied Matters Act 2020 (Nigeria)
NDPANigeria Data Protection Act 2023
ECLExpected Credit Loss — impairment model under IFRS 9
PIEPublic Interest Entity — listed companies, banks, insurers, and large entities per FRCN guidelines
SMESmall and Medium-sized Entity — eligible for IFRS for SMEs; turnover < ₦120m and balance sheet < ₦60m per CAMA 2020
EQCREngagement Quality Review (EQR) — ISQM 2 — mandatory for PIE engagements (ISQM 2)
SICStandard Interpretations Committee (IFRS) — now IFRS Interpretations Committee (IFRIC)
WPWorking Paper — documentation of audit procedures and evidence
TBTrial Balance — listing of all general ledger account balances at a point in time
FSFinancial Statements — includes Statement of Financial Position, Income Statement, SOCIE, and Cash Flow
MRLManagement Representation Letter — written representations obtained from management (ISA 580)
SADSchedule of Audit Differences — summary of identified misstatements (ISA 450)
PBCPrepared By Client — list of schedules and documents requested from the client
MUSMonetary Unit Sampling — audit sampling technique using monetary values as the sampling unit (ISA 530)
RoMMRisk of Material Misstatement — combination of inherent risk and control risk at the assertion level (ISA 315)
CEAVOPCompleteness, Existence/Occurrence, Accuracy, Valuation, Obligations/Rights, Presentation — the five financial statement assertion categories
CAACClient Acceptance and Continuance — pre-engagement assessment required by ISQM 1 ¶30
CPDContinuing Professional Development — minimum 40 hours per year required by ICAN
CAComponent Auditor — auditor performing work on a component for the group engagement team (ISA 600)
GETGroup Engagement Team — the team responsible for the group financial statement audit (ISA 600)
NTANigeria Tax Act — consolidated tax legislation; replaced Education Tax with the Development Levy
IFRSInternational Financial Reporting Standards — adopted in Nigeria for PIEs and large entities
IASInternational Accounting Standard — predecessor standards to IFRS, many still in force (e.g. IAS 1, IAS 12, IAS 16)
FRCFinancial Reporting Council — see FRCN (Nigerian regulator) or FRC UK (UK regulator)
SECSecurities and Exchange Commission Nigeria — capital markets regulator
CBNCentral Bank of Nigeria — monetary authority and banking sector regulator
BOFIABanks and Other Financial Institutions Act 2020 — primary banking legislation in Nigeria
NITDANational Information Technology Development Agency — administers data protection registration under NDPA 2023
Firm Activity Log
Full audit trail of actions taken across every engagement — tamper-evident, hash-chained record per ISQM 1.
| Time | User | Module | Action | Engagement | Details |
|---|