For CPA Firms

Stage 7 — Running AUP procedures

How the AUP module pulls evidence from your engagement data, drafts an answer, and lets you accept or refine it.

8 min readUpdated 21 April 2026

Each procedure follows the lifecycle Pending → Drafted → Reviewed → Approved. The module drafts an answer once the underlying section data and sampling are complete.

  1. 1Open AUP Procedures from the report sidebar. Procedures are grouped by LCGPA section.
  2. 2Click a procedure → Generate Draft Answer. The module reads section data + the relevant standard text.
  3. 3Review side-by-side with linked evidence and the measurement-model figures.
  4. 4Edit freely — the original draft is preserved for the audit trail.
  5. 5Mark Reviewed, then the partner marks Approved to lock the procedure.

Standard answer skeleton#

  • Procedure performed — what we did, in past tense.
  • Findings — figures and references from the measurement model + sampling.
  • Exceptions — note any deviations or No exceptions noted.

Always verify the draft

Drafted answers are starting points, not final conclusions. The professional judgment of the engagement partner remains the source of truth and is what is signed.