Accounting firm · Quality
Engagement file quality review
Review completed engagement files the same way every time, so findings lead to fixes instead of sitting in a reviewer's notes. Each review records the checklist, the findings and the preparer's response, and a quality partner signs off the outcome.
- Duration: 2 to 4 weeks
- How often: For each file picked for review, every quarter
- Steps: 8 steps
- AI agents: 1 AI agent
- Approvals: 1 approval
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What changes with this template
Without it
File reviews happen when someone has time, and nobody knows which files were looked at.
Findings sit in the reviewer's notes, and the preparer hears about them months later.
Nobody checks whether the fixes were made.
The same findings come back every year.
With it
Each review is a run, with the file, the reviewer and the rating on record.
The preparer gets a written report and responds to each finding.
The review stays open until the quality partner agrees the actions and the fixes are recorded.
Recurring findings go into the firm's checklists and training.
The template, step by step
Each step says who does it: someone on your team, an AI agent, or the client through a shared link. An approval keeps every later step locked until it is given.
- Done by your team
- Done by an AI agent
Starts when
A completed engagement file is picked for review. The quality partner starts a run with the client, the engagement and the preparer.
- 1
Pick the file and assign a reviewer
Week 1Quality partner · Team
Pick the file to review, assign a reviewer who did not work on it, and share the link to the file with them.
Checklist
- Reviewer did not work on the file
- Link to the file shared with the reviewer
Fields to fill in
- Client and engagement (required)
- Engagement type (required)
- Preparer (required)
- Reviewer (required)
- 2
Review the file against the checklist
Weeks 1 to 2Reviewer · Team
Work through the firm's review checklist for this engagement type, and record each finding with its severity and the fix you ask for.
Checklist
- Engagement letter covers the work done
- Acceptance checks on file
- Working papers support the figures
- Review and sign-off recorded
Fields to fill in
- Link to the engagement file (required)
- Findings (required)
- Overall rating (required)
- 3
Draft the findings report
Week 2Findings writer · AI agent
The findings writer turns the reviewer's findings into a short report for the preparer: what was done well, and each finding with its severity and the fix asked for.
Fields to fill in
- Draft findings report (required)
Checked by: The reviewer corrects the report in step 4 before it goes to the preparer.
- 4
Check and send the findings report
Week 2Reviewer · Team
Correct the draft so every finding is accurate and fairly worded, then send it to the preparer.
Checklist
- Every finding included
- Severity matches the review
- Wording is factual
Fields to fill in
- Date sent to the preparer (required)
- 5
Respond to the findings
Week 3Preparer · Team
Agree or explain each finding, and say how and when you will fix it, on this file or on the next one.
Fields to fill in
- Response to the findings (required)
- Fixes needed on this file
- Fixes done by
- 6
Decide the outcome
Week 3Quality partner · Team
Read the findings and the response, confirm the rating and agree the actions, each with an owner and a date.
Checklist
- Response considered
- Rating confirmed
- Every action has an owner and a date
Fields to fill in
- Final rating (required)
- Agreed actions (required)
Approval: The review is not closed until the quality partner confirms the rating and the actions.
- 7
Fix the file
Week 4Preparer · Team
Make the agreed fixes on this file and record where they are.
Checklist
- Agreed fixes made
- Reviewer told
Fields to fill in
- Link to the corrected working papers
- 8
Record the lessons for the team
Week 4Quality partner · Team
Add findings that keep coming back to the firm's checklists or training plan, so the next files do not repeat them.
Checklist
- Checklist updated where needed
- Training topic added where needed
Fields to fill in
- Lessons for the team (required)
Done when
The file is reviewed and rated, the preparer has responded, the agreed fixes are done, and any lessons are added to the checklists or training.
Make it yours. Rename steps, change owners and add checklist items, fields or approvals. The template is a starting point for the way your team works.
The AI agents in this template
An agent only works on its own steps, and a person on your team checks what it did. Anything an agent writes to a connected app waits for approval unless you allow it.
Findings writer
Turns the reviewer's findings into a short, factual report for the preparer.
What it does
- Reads the findings, the rating and the engagement details on the run
- Follows the report format in its step instructions
- Writes the draft report into its step
Checked by: The reviewer corrects the report in step 4 before it goes to the preparer.
Questions this template answers
Review a sample of completed files each quarter, with a reviewer who did not work on them. Step 1 picks the file and assigns an independent reviewer, and step 2 reviews it against the firm's checklist for that engagement type.
Check the same things on every file: engagement terms, client acceptance, working papers and sign-offs. Step 2 holds that checklist and records each finding with its severity and the fix asked for.
Ask for a written response to each finding and agree the actions with a date. In step 5 the preparer responds, step 6 is an approval gate where the quality partner agrees the actions, and step 7 records the fixes.
Let AI turn the reviewer's notes into a clear report, and have the reviewer check it before it goes out. In step 3 the findings writer drafts the report, and in step 4 the reviewer corrects it and sends it to the preparer.
Keep the checklist, the findings, the response and the decision together for every review. Each run records who reviewed the file, the rating and the agreed actions, and step 6 records the quality partner's sign-off with name and time.
Look for findings that come back across files, and change the checklist or the training plan. Step 8 records the lessons and whether the checklist or the training was updated.
Run this workflow in OKiDO
Set up the steps, owners and approvals once, then start a run for every new case.