Sign-off
Sign-off is what turns an opinion into an audit record. The chain has three stages, and the first two are required.
The chain
Preparer → Reviewer → Approver
| Stage | Effect |
|---|---|
| Preparer signs off | Workpaper moves to in review. "I did this work." |
| Reviewer signs off | Workpaper moves to done. "I checked it." |
| Approver signs off | Recorded as an attestation. Status does not change. |
Completion counts workpapers at done — preparer plus reviewer. Approver sign-off is a recorded attestation on top, not a gate.
Segregation of duties
One person cannot act in two roles on the same workpaper. If you prepared it, you cannot review it. Get a second person onto the engagement team in the reviewer role.
Sending work back
A reviewer who is not satisfied can return the workpaper: it goes back to in progress with a review note, and the preparer picks it up again. An approver can return a done workpaper to in review.
Returns are recorded. A workpaper that went round twice shows that history — this is a feature for your own quality programme, not something to avoid.
Your name, the role you signed in and the timestamp are written to the audit trail. Sign for work you have actually done or actually checked.