{
  "name": "substantive-procedure-cycle",
  "domain": "Audit & Assurance",
  "title": "Substantive Procedure Cycle",
  "description": "Four-step substantive audit-recalculation cycle: journal-entry rule screen (weekend/holiday postings, round numbers, suspense accounts, unusual user-account pairs) runs alongside a recalc suite (depreciation, interest accrual, EPS, amortization, prepaid roll-forwards) and a bank/AR confirmation matcher, then terminates in a workpaper bundle composer that assembles a per-area evidence bundle -- procedure id, population hash, the three kernels' execution-hash artifacts, an exception list with disposition inputs, and preparer/reviewer/partner sign-off roles. Estimates, going concern, and materiality stay out of scope by design -- these kernels are recalculation, rule screens, and matching only. Partner release is single-signer but always recorded review_required per the §27 Human Accountability vocabulary; runtime dual-control gating is not yet wired.",
  "composer_url": "https://ainumbers.co/chaingraph/chains/substantive-procedure-cycle-composer.html",
  "steps": [
    {
      "tool_id": "art-462-je-ruleset-screen",
      "handoff": "Screens the journal-entry population for weekend/holiday postings, round numbers, suspense/manual accounts, post-close entries, and unusual user-account pairs; feeds the terminal composer as a kernel_artifacts entry."
    },
    {
      "tool_id": "art-463-recalc-suite",
      "handoff": "Recomputes depreciation, interest accrual, EPS, amortization, and prepaid roll-forwards against client figures with a threshold gate; feeds the terminal composer as a kernel_artifacts entry."
    },
    {
      "tool_id": "art-464-confirmation-matcher",
      "handoff": "Matches bank/AR confirmation responses against ledger balances (exact and tolerance rules); feeds the terminal composer as a kernel_artifacts entry."
    },
    {
      "tool_id": "art-465-workpaper-bundle-composer",
      "handoff": "Composes the per-area evidence bundle from the three kernel artifacts plus the exception list and preparer/reviewer/partner sign-off roles -- final stage."
    }
  ]
}