Chandra provides the governed work paper infrastructure for attestation engagements. Every audit act — from engagement acceptance through opinion issuance — is recorded as an immutable, attributed context unit on the engagement spoke. The chain of work papers is permanent and independently verifiable.
Chandra-based engagements map directly to SSAE 18 engagement types. The engagement type declared at acceptance determines the structure of the engagement spoke and the form of the opinion CU.
When General Reasoning engages as the auditor on a Chandra-based engagement, standard independence requirements apply under SSAE 18 and applicable AICPA standards. The engagement spoke is independent of the auditee's Chandra infrastructure. The auditee cannot write to, read, or modify the engagement spoke.
For third-party auditors using Chandra as their work paper platform, the engagement spoke is provisioned under the auditor's tenant, not the auditee's tenant. The auditee's records are read-only from the engagement perspective — the auditor reads CUs from the auditee's spokes as evidence, but does not write to them.
Every engagement is anchored to a dedicated engagement spoke. All audit work is recorded as CUs on this spoke in chronological order. The spoke cannot be deleted, archived, or modified. It grows from acceptance to opinion and then closes.
Returns the engagement id and the genesis CU id for the engagement spoke. All subsequent engagement CUs reference this engagement id.
Each audit procedure performed is recorded as a procedure CU. The procedure CU references the evidence CU ids from the auditee's chain that were examined in performing the procedure. This creates a direct, verifiable link from the work performed to the specific records examined.
Each identified exception or observation is recorded as a finding CU referencing the procedure and evidence CUs that support it.
The opinion CU is the terminal record on the engagement spoke. Once written, it cannot be modified. If a revised opinion is required, a new engagement must be opened referencing the superseded engagement.
The response includes the opinion CU id. This is the id provided to the auditee and to any relying parties as the reference for the issued opinion.
The Chandra engagement spoke is the complete chain of custody for the audit work papers. From the acceptance CU through the opinion CU, every act by every auditor is recorded, attributed, and timestamped. The chain is independently verifiable by regulators, auditees, and relying parties through chandrahub.net.
No separate work paper management system is required. The engagement spoke is the work paper file. The opinion CU is the signed deliverable. The lineage is the audit trail of the audit.