QC 1000 / AS 1215 Engagement-Documentation Gap Checker
Mark which documentation elements are present in an engagement file (inventory only, never file content) and get a gap report against a cited PCAOB AS 1215 / QC 1000 documentation-element checklist. Client-side. Zero PII.
Audit DocumentationPCAOB AS 1215PCAOB QC 1000Exportv1.0
AS 1215 · Audit DocumentationQC 1000 · A Firm's System of Quality Control
Not a compliance determination —
This tool identifies documentation elements that appear missing from an engagement-file inventory, against the checklist cited below. It does not determine whether an engagement file is compliant with AS 1215 or QC 1000, does not constitute a quality review or an assurance opinion, and carries no PCAOB or AICPA endorsement. A clean result means the checklist elements were marked present — it does not mean the file satisfies PCAOB standards. This tool is designed to help a firm satisfy the documentation elements of AS 1215 / QC 1000; it does not itself satisfy them.
Scope & reliance —🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only. Enter a documentation-element inventory only — element names, dates, and presence flags. Never paste actual workpaper, engagement, or client content into this or any browser tool. Citations below are versioned to the standard text as verified at build; both standards are subject to PCAOB rulemaking — verify current text against pcaobus.org before relying on any output. Deterministic logic · no inference · zero PII · CC BY 4.0.
Educational Use Only
This tool provides a self-assessment / educational framework for internal planning purposes only. It is not a regulatory audit, legal advice, or a substitute for a formal compliance review by a qualified advisor. Verify all interpretations against the official source text and applicable guidance published by the PCAOB.
Citations, versioned (verified 2026-07-18) PCAOB AS 1215, "Audit Documentation" — current standard, most recently amended by PCAOB Release No. 2024-005 with further amendments effective 12/15/2026 (adopted alongside QC 1000). Paragraph references below (.06, .08, .09A, .10, .12, .13, .14, .15, .16) are to the PCAOB's published paragraph numbering; verify against pcaobus.org/oversight/standards/auditing-standards/details/AS1215. PCAOB QC 1000, "A Firm's System of Quality Control" — effective 12/15/2026 (postponed one year from the original 12/15/2025 date). References below are to its Engagement Performance, Direction/Supervision/Review, and Monitoring & Remediation objectives; verify against pcaobus.org/oversight/standards/qc-standards/details/qc-1000.
Engagement-File Inventory
About this tool
For each documentation element required by AS 1215 (audit documentation, per-engagement) or evidenced in an engagement file under QC 1000 (firm system of quality control), mark whether it is present, absent, or not applicable in the file inventory. The tool reports which elements are missing, with the exact citation, so the gap can be remediated before the engagement completion date.
Standards Covered
PCAOB AS 1215 — Audit Documentation (12 elements)
PCAOB QC 1000 — System of Quality Control (4 elements)