Methodology Blueprints

Methodology blueprints are named, fully-tagged engagement methodologies for specific assurance scopes. Where the Big4 spine and jurisdictional overlays describe how an audit runs in general, blueprints describe how a specific kind of audit runs end-to-end with explicit ISA / ESRS reference tagging on every procedure. The catalog currently ships two blueprints. ISA 600 (Revised) — effective for periods beginning on or after 15 December 2023 — covers group audits with component-auditor scoping, group materiality determination, and the redesigned communication-and-review framework that the December 2022 revision introduced. The CSRD limited-assurance blueprint covers sustainability-assurance engagements under the EU Corporate Sustainability Reporting Directive, with double-materiality assessment and ESRS-tagged disclosures. Use this family when you need an end-to-end methodology rather than a piecewise mix of spine plus overlays — for example to scope a group audit or a CSRD assurance engagement.