épreuve --for auditor

$ épreuve --for auditor

whothe examiner of record · your client's auditor

youdecide what to reuse · reperform what you want · sign your own report

wehand over scope, method versions, populations, workpapers, result, exit record

route Ayour client commissions the hunt · you inspect the package · your call

route Byou engage us for the substantive testing under your engagement

notauditor software · a report you can sign · a promised fee cut

THE FRAME

We are not the auditor. We are the hunt before the audit. Épreuve is not a CPA firm and does not issue SOC 2 reports. You are the examiner of record: you decide what to use, and you remain responsible for your procedures and your opinion. No firm has accepted an Épreuve package yet, and this page does not say otherwise.

ROUTE A · YOUR CLIENT COMMISSIONS THE HUNT

The default. Your client buys a completed, reviewed examination over their full agreed SOC 2 scope, then hands you the handover package:

scope and change recordcheck that our frozen control list, criteria versions, systems, period and exclusions match your engagement

method and software versionsjudge whether a repeatable procedure answers the right question; every result names the procedure and version that produced it

evidence and population recordsassess source reliability, completeness and period relevance; reconciled populations and missing records are listed, not hidden

workpapersread item results, exceptions, inconclusive work, management responses, judgments and review history

controlled resultsee exactly what was concluded, by whom, with what limitations, and what has been corrected or withdrawn since

exit and retention recordconfirm the evidence remains reviewable after our access ended

Under AT-C 205, sections .40 to .45, an examiner may evaluate and use the work of an internal audit function or of others with the described characteristics, including by reperformance, while retaining the significant judgments and the opinion. That is a conditional route you evaluate case by case, not automatic eligibility. What stays yours: our competence and objectivity, method suitability, source reliability, coverage, significant judgments, any reperformance you require, and the report.

What changes for you, if you choose to use the work: reperform a sample instead of recollecting everything; populations already reconciled; exceptions already surfaced with management's response; fewer follow-up rounds with the client. Whether that changes your fee is the client's negotiation and an open hypothesis, not our claim.

ROUTE B · YOU ENGAGE US

A bounded engagement under your own: you contract and direct the work, own the workpapers and control issuance. Épreuve performs the substantive, threat-informed testing as a specialist and hands over the same package. This is how a firm gets the depth without building the capability. Who contracts, directs, owns, bears liability and receives revenue, and whether independence rules are satisfied, are questions for your counsel and quality function before any such arrangement. This page offers a conversation, not terms.

ROUTE C · YOU USE THE CONSOLE YOURSELF

Not offered. Épreuve sells completed examination, not auditor software.

WHAT YOU GET

A client that arrives with reconciled populations, examined exceptions and a trace you can reperform, instead of a green dashboard and a folder of screenshots.

NOT CLAIMED

Acceptance by any firm. Fee reductions. “Auditor-approved”. That reuse is standard. That Épreuve's review is professional review under any standard.

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