Auditors
An audit firm gets a scoped, read-only seat, tests the whole population by query, and signs one opinion that covers every Startup in scope.
An Audit is one engagement with an outside firm over one report period. The firm tests Proofs from its own read-only seat, and its signed opinion is an Attestation.
The engagement
The engagement letter is an Agreement. Signing it creates the Audit, opens a namespace for the firm, and seats its staff in a Role with read access scoped to the letter.
The sampling seed is committed at signing, before the period ends, so nobody on the audited side can steer what gets drawn. Workpapers live in the firm's namespace and are kept forever.
One Audit, many Startups
One Audit per report period covers a Studio's whole scope: the platform, the Studio and every Startup it holds. Each Startup's own report is a scoped rendering of that Audit, issued when a Customer asks for one.
Control sameness sets how much extra fieldwork each Startup needs. When its Controls match the tested Versions, it needs none.
A Startup's report period never starts before its first Event. A type 1 report is available from its first day. A type 2 report covers any range of its own life at least three months long.
The platform's longer history still counts. It appears in every Startup's report as the tested history of an inclusive subservice organization.
The auditor's tools
The firm works through the same API, CLI, MCP and SDK as every other caller.
| Call | Does |
|---|---|
Audit.select | Returns every record a Control's test selected over a range, with the root it rolls up to |
Audit.draw | Draws the human-floor sample with the committed seed |
Audit.compare | Returns the sameness result for one Control across namespaces |
Audit.replay | Reads any record as it stood at any past instant |
Audit.request | Turns a request for information into a Task with a due date |
Audit.inquire | Asks the Worker that acted, agent or person, why it acted, and keeps the answer |
A walkthrough is a replay. The firm picks an Action, replays the moment it ran, and watches each Control fire on it.
Who signs what
The firm's opinion is an Attestation: a Reserved Act only a licensed CPA firm performs. Credentialing verifies the firm's license at the source.
The management assertion is a Decision, not an Attestation. An officer of each Company in scope signs it, pinned to the hash of its system description.
Next
- How proof works: what the firm tests.
- The floor: the signed acts the firm samples.