# Scoping

#### **How Scoping Works**

When you open the **Scoping** page under Planning, you’ll see every FSLI along with:

* **Balance** – current period amount
* **Risk level** – rolled-up High, Moderate or Low risk from transaction analysis
* **Scoping toggle** – switch an FSLI into or out of audit scope
* **Significance** – classify each item as Significant or Insignificant
* **Reason for status** – add rationale for overrides or unusual decisions

This page brings together both **quantitative factors** (materiality, performance materiality, account balance) and **qualitative factors** (risk patterns, management estimates, known issues).

***

#### **What the Auditor Can Do**

1. **Scope or Unscope any FSLI**\
   Toggle an item on to include it in audit procedures or off to exclude it.\
   This is where professional judgment comes in.
2. **Review System Indicators**
   * High-risk items are highlighted for attention
   * Balances exceeding performance materiality are flagged
   * Overrides allow auditors to document context or qualitative considerations
3. **Change Significance Level**\
   Mark an account as Significant or Insignificant based on your planning decision.\
   This influences sampling and procedures later.
4. **Document Rationale**\
   Every significant override or unusual conclusion can be recorded directly in the table to maintain audit trail quality.

***

#### **End of the Step**

Once all FSLIs are reviewed and scoped appropriately, the auditor clicks **Submit**.\
This finalizes the scoping decisions and unlocks the next steps like Sampling, Tests of Details and Controls.

{% embed url="<https://demo.finspectors.ai/demo/cmj6z3u6r165mbyg7uqg467a3?utm_source=link>" %}


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