Methodology evidence
Original audit programs, with explicit coverage and limits
GAASFlow contains 533 programs and 4,318 procedures. Counts are calculated from the current content pack and describe library breadth—not authoritative endorsement, engagement sufficiency, or a guarantee of audit quality.
- Current public pack
- 2026.5
Authoritative basis
The library is original product content oriented to U.S. GAAS / AU-C concepts, financial-statement assertions, and commonly encountered U.S. GAAP topics. It does not reproduce a protected publisher methodology and is not AICPA-endorsed.
Governance and updates
Content ships in versioned packs with a content hash and standards-orientation entries. Firms deliberately adopt and professionally approve a pack; each engagement freezes the adopted version so later changes do not rewrite historical files.
Firm responsibility
A firm must evaluate, tailor, approve, and supplement the content for its clients, industries, risk assessments, quality-management policies, and current professional requirements.
Coverage matrix
| Engagement area | Position | Boundary |
|---|---|---|
| Commercial entities | Available | Acceptance, planning, risk assessment, materiality, cycles, completion, and reporting orientation. |
| Not-for-profit entities | Governed development runtime | Implemented NFP workflow and content for controlled evaluation. It is not production eligible or independently reviewed. |
| Governmental / Yellow Book | Governed development runtime | Implemented governmental and Yellow Book workflow for controlled evaluation. It is not production eligible or independently reviewed. |
| Employee benefit plans | Governed development runtime | Implemented EBP workflow for controlled evaluation. It is not production eligible or independently reviewed. |
| Single Audit / Uniform Guidance | Governed development runtime | Implemented as a governed supplemental workspace within applicable specialty engagements. It is not production eligible or independently reviewed. |
| Financial statement preparation | Scoped support | Adjusted-trial-balance mappings, governed statement versions, deterministic tie-outs, disclosure decisions, and draft report packages remain subject to firm review and approval. |
What buyers can inspect now
- • Cash, materiality, risk, PBC, partner-summary, and binder-index samples without signing in.
- • Captured product screens covering the engagement lifecycle.
- • The complete fictional Summit Ridge file during the self-service trial.
- • Public product updates, availability boundaries, security posture, legal terms, and roadmap.
Current limitations
- • No claim of AICPA, FASB, or audit-firm endorsement.
- • No licensed third-party publisher content is included.
- • No promise that the library alone satisfies an engagement or peer review.
- • Professional review of standards orientation is distinct from publication and firm adoption.