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Every tool and article links to its exact standard reference
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Calculate, document, defend.

Every tool produces working paper justification you can copy straight into your file.

THE GOLDEN THREAD

Every element traces
through the audit.

Cross-references your reviewer expects, from risk to opinion.

1
Risk Assessment
ISA 315
Identify fraud risk factors per ISA 240.A25, link each to an assertion and a planned response before fieldwork starts
Assertion-level risk mapping
2
Materiality
ISA 320
Set overall materiality at 5% PBT, auto-derive performance materiality at 75%, and calculate a trivial threshold for accumulation
5% PBT · 1% Revenue · 2% Equity
3
Controls
ISA 330
Test a 3-way match on 25 MUS samples, document the control objective per ISA 402.9, and log every deviation
D&I + operating effectiveness
4
Testing
ISA 500
Pull a MUS sample of 17 items from a €4.2M population, with sampling interval and expected error built in
MUS · classical · non-statistical
5
Evidence
ISA 505
Trace each receivable confirmation back to the sub-ledger, flag non-replies, and generate alternative procedures
Confirmation · vouching · tracing
6
Opinion
ISA 700
Aggregate unadjusted differences against performance materiality, conclude on going concern per ISA 570, and draft the opinion paragraph
Unmodified · modified · EOM
END TO ENDEvery element cross-referenced from risk assessment to opinion.
WHY CIFERI

Built from inside the audit room.

Every template is designed by a practicing auditor. Not consultants, not academics.

GENERIC TEMPLATE
□ Document control objective
□ Describe test performed
□ State conclusion
□ [Add ISA reference]
□ [Link to evidence]
→ You figure out the rest
CIFERI TEMPLATE
ISA 402.9Control objective: Completeness of transaction processing
ISA 330.8ToC: Re-performed 3-way match on 25 samples (MUS)
ISA 500.6Conclusion: Operating effectively; no deviations noted
Ref →WP B-3.2 · Trial balance tie-out · Management rep letter
→ Judgment already applied
1
Judgment already applied
Every decision point maps to the standard. You don't figure out which paragraph applies. The template already did.
2
Production-ready output
Drops straight into a working paper. Clean structure, consistent formatting. No reformatting needed.
3
Edge cases handled
Multiple components, interim changes, first-year audits. The 20% of situations that break generic templates.
4
Review defensibility
Pre-answers the questions a partner or AFM inspector will ask. Every conclusion traces back to evidence.
TEMPLATES & TOOLKITS

Ready-made working papers.

Open a structured file. Every judgment call is prompted, every paragraph reference is verified.

WORKBOOK: AVAILABLE NOWUpdated Mar 2026

ISAE 3402 Type I & II
Readiness & Audit

Open a structured file where every judgment call is prompted, every paragraph reference is verified, and every tab connects to the next. Ready for partner review on day one.

Saves 15–20 hours per engagement
Built around AFM & PCAOB deficiency patterns
7 connected tabs, nothing falls through the cracks
Designed for real engagements, not theoretical
€249one-time · instant download
See what's inside

14-day money-back guarantee · Free updates when standards change

FRAUD RISK TOOLKIT: AVAILABLE NOWISA 240 (Revised)

ISA 240 Fraud Risk
Assessment & Response

10 interconnected working papers and 3 Word templates with every fraud risk factor mapped to a response procedure. Built for ISA 240 (Revised), effective December 2026.

Saves 10–15 hours per engagement
32 fraud risk factors pre-mapped to responses
Golden thread from risk to conclusion
ISA 240 (Revised) ready — Dec 2026
€349one-time · instant download
See what's inside

14-day money-back guarantee · Free updates when standards change

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