Workpaper Bundle Composer

Composes a per-audit-area evidence bundle from a procedure id, a declared population hash, the prior substantive-procedure kernels' execution-hash artifacts, an exception list with disposition inputs, and three declared sign-off roles (preparer, reviewer, partner). Mints no new judgment — it re-expresses what you declare. Exception disposition is recorded as an approval record with a reason code, never a silent close. Partner release is single-signer but always tagged review_required.