The file the auditor signed is the file that stands.
Signed financial statements, engagement letters and working-paper snapshots are sealed at period close. The firm proves that what was reviewed then is exactly what sits in the file today.
What gets sealed
Signed statements sealed at issuance, fixing the exact figures that were opined on.
Scope and terms sealed at acceptance, provable when scope disputes arise.
Snapshots sealed at close, so later regulatory review sees the file as it was.
How it runs day to day
The engagement system seals key documents at defined milestones.
Digests anchor on RoxChain; client data never leaves the firm.
Proofs are archived with the engagement file.
Years later, the firm demonstrates the file is untouched since close.
A regulator questions whether working papers were amended after an inspection was announced. The sealed snapshot verifies against its period-close anchor. The insinuation is answered with mathematics instead of testimony.
Without independent proof, the firm's defense rests on its own systems' logs, the very systems under question.