{
  "tool_id": "art-380-build-ai-workpaper-record",
  "note": "golden_hash filled by golden-parity.test.mjs --update. Vector 1 composes a workpaper record from art-367-compute-cross-border-fees's REAL shipped fixture receipt (default_seed_us_gb_reverse_charge, execution_hash + sha256-source kernel digest taken from the live node shard) -- proves the composition works against a live artifact shape, not a synthetic-only fixture. Vector 2 chains a second workpaper (art-371's estimated/section-24.6 receipt) to vector 1 via previous_workpaper_hash. Vector 3: missing engagement_id -- WORKPAPER_INPUTS_INVALID fires and every conditional output field nulls out (finite gate).",
  "vectors": [
    {
      "name": "real_receipt_art367_deterministic",
      "description": "Workpaper record over art-367-compute-cross-border-fees's shipped default_seed_us_gb_reverse_charge fixture: execution_hash 68a8b0ee...eb94, kernel_digest sha256:ab7cc7c6...9817 (live node shard compute_images), deterministic class, engagement ENG-2026-0417.",
      "policy_parameters": {
        "receipt_tool_id": "art-367-compute-cross-border-fees",
        "receipt_tool_version": "1.0.0",
        "receipt_execution_hash": "68a8b0eecde6775111d0301139900b213700c16917ccd395db4495f7f9bebf94",
        "receipt_kernel_digest": "sha256:ab7cc7c6345a21988fca592f503a6b89a4ddc3fe97267f8996170f1021619817",
        "receipt_generated_at": "2026-07-18T00:00:00.000Z",
        "determinism_class": "deterministic",
        "declared_conventions": "VAT/reverse-charge treatment, documentary-credit fees, and correspondent fees are caller-supplied inputs, not a vendored treaty table; the kernel applies only the published cost-stack formula.",
        "documentation_standard_ref": "AU-C 500 (as amended for AI/technology-assisted evidence), documentation elements per PCAOB audit-AI-tools research project (2026-05-05)",
        "engagement_id": "ENG-2026-0417",
        "reporting_period": "FY2026 Q2",
        "reviewer_role": "engagement_reviewer",
        "reviewer_statement": "",
        "previous_workpaper_hash": ""
      },
      "output_payload": {
        "tool_identity": {
          "tool_id": "art-367-compute-cross-border-fees",
          "tool_version": "1.0.0",
          "kernel_digest": "sha256:ab7cc7c6345a21988fca592f503a6b89a4ddc3fe97267f8996170f1021619817"
        },
        "evidence_binding": {
          "execution_hash": "68a8b0eecde6775111d0301139900b213700c16917ccd395db4495f7f9bebf94",
          "generated_at": "2026-07-18T00:00:00.000Z"
        },
        "limitations": {
          "determinism_class": "deterministic",
          "declared_conventions": "VAT/reverse-charge treatment, documentary-credit fees, and correspondent fees are caller-supplied inputs, not a vendored treaty table; the kernel applies only the published cost-stack formula."
        },
        "sign_off": {
          "reviewer_role": "engagement_reviewer",
          "reviewer_statement": "I have reviewed the referenced tool identity, execution hash, and declared limitations for this engagement."
        },
        "engagement": {
          "engagement_id": "ENG-2026-0417",
          "reporting_period": "FY2026 Q2"
        },
        "documentation_standard_ref": "AU-C 500 (as amended for AI/technology-assisted evidence), documentation elements per PCAOB audit-AI-tools research project (2026-05-05)",
        "previous_workpaper_hash": null,
        "ha_record": null,
        "checks": [
          {
            "check": "receipt_tool_id_present",
            "pass": true,
            "detail": "art-367-compute-cross-border-fees"
          },
          {
            "check": "receipt_tool_version_present",
            "pass": true,
            "detail": "1.0.0"
          },
          {
            "check": "receipt_execution_hash_valid",
            "pass": true,
            "detail": "ok"
          },
          {
            "check": "receipt_kernel_digest_valid",
            "pass": true,
            "detail": "ok"
          },
          {
            "check": "determinism_class_valid",
            "pass": true,
            "detail": "deterministic"
          },
          {
            "check": "declared_conventions_present",
            "pass": true,
            "detail": "VAT/reverse-charge treatment, documentary-credit fees, and correspondent fees are caller-supplied inputs, not a vendored treaty table; the kernel applies only the published cost-stack formula."
          },
          {
            "check": "documentation_standard_ref_present",
            "pass": true,
            "detail": "AU-C 500 (as amended for AI/technology-assisted evidence), documentation elements per PCAOB audit-AI-tools research project (2026-05-05)"
          },
          {
            "check": "engagement_id_present",
            "pass": true,
            "detail": "ENG-2026-0417"
          },
          {
            "check": "reviewer_role_present",
            "pass": true,
            "detail": "engagement_reviewer"
          },
          {
            "check": "previous_workpaper_hash_valid_if_present",
            "pass": true,
            "detail": "ok"
          }
        ],
        "zero_pii_notice": "This record carries no client or personnel identity beyond a declared reviewer role and an engagement identifier the caller controls. Real reviewer identity stays off-platform.",
        "disclaimer": "This is an evidence format, not an audit opinion. It does not assert PCAOB or AICPA endorsement, or that the referenced engagement complies with any standard -- it is designed to satisfy the documentation elements (tool identity, inputs/outputs, limitations, sign-off) described in the cited standard reference. The declared reviewer sign-off becomes a countersigned record only once an OPTIONAL section-16 eddsa-jcs-2022 signature is applied to this emitted artifact."
      },
      "compliance_flags": [
        "AI_WORKPAPER_RECORD_BOUND",
        "ZERO_PII",
        "NOT_AN_AUDIT_OPINION"
      ],
      "golden_hash": "d62eb69e26704af27e76028806cb6431400153cf2d76e2b554ea8d792296b3e8"
    },
    {
      "name": "chained_estimated_class_art371",
      "description": "Second workpaper over art-371-simulate-var-monte-carlo (SPEC.md section-24.6 estimated determinism class, stochastic PRNG output), chained to vector 1 via previous_workpaper_hash -- WORKPAPER_CHAIN_REFERENCED fires.",
      "policy_parameters": {
        "receipt_tool_id": "art-371-simulate-var-monte-carlo",
        "receipt_tool_version": "1.0.0",
        "receipt_execution_hash": "aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa",
        "receipt_kernel_digest": "sha256:254698ce28949c3af559d3216e355eba110a1e22348905c4c159d3b4bed7c510",
        "receipt_generated_at": "2026-07-18T00:05:00.000Z",
        "determinism_class": "estimated",
        "declared_conventions": "Declares SPEC.md section-24.6 estimated determinism class: stochastic output from an integer xoshiro256** PRNG under a declared seed, exempt from cross-surface byte-identity but idempotent within tolerance for a fixed seed and draw count.",
        "documentation_standard_ref": "AU-C 500 (as amended for AI/technology-assisted evidence)",
        "engagement_id": "ENG-2026-0417",
        "reporting_period": "FY2026 Q2",
        "reviewer_role": "engagement_reviewer",
        "reviewer_statement": "Reviewed the declared seed, draw count, and estimated determinism class disclosure against workpaper ENG-2026-0417-01.",
        "previous_workpaper_hash": "c20e4ff84ee6c27549c038a1c57c80a4b72a47be7790594f0e9d63a72a9fb7ab"
      },
      "output_payload": {
        "tool_identity": {
          "tool_id": "art-371-simulate-var-monte-carlo",
          "tool_version": "1.0.0",
          "kernel_digest": "sha256:254698ce28949c3af559d3216e355eba110a1e22348905c4c159d3b4bed7c510"
        },
        "evidence_binding": {
          "execution_hash": "aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa",
          "generated_at": "2026-07-18T00:05:00.000Z"
        },
        "limitations": {
          "determinism_class": "estimated",
          "declared_conventions": "Declares SPEC.md section-24.6 estimated determinism class: stochastic output from an integer xoshiro256** PRNG under a declared seed, exempt from cross-surface byte-identity but idempotent within tolerance for a fixed seed and draw count."
        },
        "sign_off": {
          "reviewer_role": "engagement_reviewer",
          "reviewer_statement": "Reviewed the declared seed, draw count, and estimated determinism class disclosure against workpaper ENG-2026-0417-01."
        },
        "engagement": {
          "engagement_id": "ENG-2026-0417",
          "reporting_period": "FY2026 Q2"
        },
        "documentation_standard_ref": "AU-C 500 (as amended for AI/technology-assisted evidence)",
        "previous_workpaper_hash": "c20e4ff84ee6c27549c038a1c57c80a4b72a47be7790594f0e9d63a72a9fb7ab",
        "ha_record": null,
        "checks": [
          {
            "check": "receipt_tool_id_present",
            "pass": true,
            "detail": "art-371-simulate-var-monte-carlo"
          },
          {
            "check": "receipt_tool_version_present",
            "pass": true,
            "detail": "1.0.0"
          },
          {
            "check": "receipt_execution_hash_valid",
            "pass": true,
            "detail": "ok"
          },
          {
            "check": "receipt_kernel_digest_valid",
            "pass": true,
            "detail": "ok"
          },
          {
            "check": "determinism_class_valid",
            "pass": true,
            "detail": "estimated"
          },
          {
            "check": "declared_conventions_present",
            "pass": true,
            "detail": "Declares SPEC.md section-24.6 estimated determinism class: stochastic output from an integer xoshiro256** PRNG under a declared seed, exempt from cross-surface byte-identity but idempotent within tolerance for a fixed seed and draw count."
          },
          {
            "check": "documentation_standard_ref_present",
            "pass": true,
            "detail": "AU-C 500 (as amended for AI/technology-assisted evidence)"
          },
          {
            "check": "engagement_id_present",
            "pass": true,
            "detail": "ENG-2026-0417"
          },
          {
            "check": "reviewer_role_present",
            "pass": true,
            "detail": "engagement_reviewer"
          },
          {
            "check": "previous_workpaper_hash_valid_if_present",
            "pass": true,
            "detail": "ok"
          }
        ],
        "zero_pii_notice": "This record carries no client or personnel identity beyond a declared reviewer role and an engagement identifier the caller controls. Real reviewer identity stays off-platform.",
        "disclaimer": "This is an evidence format, not an audit opinion. It does not assert PCAOB or AICPA endorsement, or that the referenced engagement complies with any standard -- it is designed to satisfy the documentation elements (tool identity, inputs/outputs, limitations, sign-off) described in the cited standard reference. The declared reviewer sign-off becomes a countersigned record only once an OPTIONAL section-16 eddsa-jcs-2022 signature is applied to this emitted artifact."
      },
      "compliance_flags": [
        "AI_WORKPAPER_RECORD_BOUND",
        "ZERO_PII",
        "NOT_AN_AUDIT_OPINION",
        "WORKPAPER_CHAIN_REFERENCED"
      ],
      "golden_hash": "599359064c2b15a54c03328e6721e1b2bf95ec8699d61640e937afeca059f452"
    },
    {
      "name": "missing_engagement_id_edge",
      "description": "engagement_id omitted -- WORKPAPER_INPUTS_INVALID fires and every conditional output field (tool_identity, evidence_binding, limitations, sign_off, engagement, documentation_standard_ref, previous_workpaper_hash) nulls out even though other fields validate individually (finite gate).",
      "policy_parameters": {
        "receipt_tool_id": "art-367-compute-cross-border-fees",
        "receipt_tool_version": "1.0.0",
        "receipt_execution_hash": "68a8b0eecde6775111d0301139900b213700c16917ccd395db4495f7f9bebf94",
        "receipt_kernel_digest": "sha256:ab7cc7c6345a21988fca592f503a6b89a4ddc3fe97267f8996170f1021619817",
        "receipt_generated_at": "",
        "determinism_class": "deterministic",
        "declared_conventions": "test",
        "documentation_standard_ref": "AU-C 500",
        "engagement_id": "",
        "reporting_period": "",
        "reviewer_role": "engagement_reviewer",
        "reviewer_statement": "",
        "previous_workpaper_hash": ""
      },
      "output_payload": {
        "tool_identity": null,
        "evidence_binding": null,
        "limitations": null,
        "sign_off": null,
        "engagement": null,
        "documentation_standard_ref": null,
        "previous_workpaper_hash": null,
        "ha_record": null,
        "checks": [
          {
            "check": "receipt_tool_id_present",
            "pass": true,
            "detail": "art-367-compute-cross-border-fees"
          },
          {
            "check": "receipt_tool_version_present",
            "pass": true,
            "detail": "1.0.0"
          },
          {
            "check": "receipt_execution_hash_valid",
            "pass": true,
            "detail": "ok"
          },
          {
            "check": "receipt_kernel_digest_valid",
            "pass": true,
            "detail": "ok"
          },
          {
            "check": "determinism_class_valid",
            "pass": true,
            "detail": "deterministic"
          },
          {
            "check": "declared_conventions_present",
            "pass": true,
            "detail": "test"
          },
          {
            "check": "documentation_standard_ref_present",
            "pass": true,
            "detail": "AU-C 500"
          },
          {
            "check": "engagement_id_present",
            "pass": false,
            "detail": "engagement_id is required"
          },
          {
            "check": "reviewer_role_present",
            "pass": true,
            "detail": "engagement_reviewer"
          },
          {
            "check": "previous_workpaper_hash_valid_if_present",
            "pass": true,
            "detail": "ok"
          }
        ],
        "zero_pii_notice": "This record carries no client or personnel identity beyond a declared reviewer role and an engagement identifier the caller controls. Real reviewer identity stays off-platform.",
        "disclaimer": "This is an evidence format, not an audit opinion. It does not assert PCAOB or AICPA endorsement, or that the referenced engagement complies with any standard -- it is designed to satisfy the documentation elements (tool identity, inputs/outputs, limitations, sign-off) described in the cited standard reference. The declared reviewer sign-off becomes a countersigned record only once an OPTIONAL section-16 eddsa-jcs-2022 signature is applied to this emitted artifact."
      },
      "compliance_flags": [
        "AI_WORKPAPER_RECORD_BOUND",
        "ZERO_PII",
        "NOT_AN_AUDIT_OPINION",
        "WORKPAPER_INPUTS_INVALID"
      ],
      "golden_hash": "9aa59a79990db791997a7cd136d9f6992f5f4365d7287bbe6df541bc8cb16f68"
    },
    {
      "name": "ha_conv1_reviewer_identity_mapped",
      "description": "HA-CONV-1: same receipt as real_receipt_art367_deterministic, but the caller supplies reviewer_identity_id -- the declared sign_off additionally remaps to a section-27.1 approval record (HA_APPROVAL_RECORD_MAPPED). Legacy sign_off field stays populated unchanged, proving additive convergence.",
      "policy_parameters": {
        "receipt_tool_id": "art-367-compute-cross-border-fees",
        "receipt_tool_version": "1.0.0",
        "receipt_execution_hash": "68a8b0eecde6775111d0301139900b213700c16917ccd395db4495f7f9bebf94",
        "receipt_kernel_digest": "sha256:ab7cc7c6345a21988fca592f503a6b89a4ddc3fe97267f8996170f1021619817",
        "receipt_generated_at": "2026-07-18T00:00:00.000Z",
        "determinism_class": "deterministic",
        "declared_conventions": "VAT/reverse-charge treatment, documentary-credit fees, and correspondent fees are caller-supplied inputs, not a vendored treaty table; the kernel applies only the published cost-stack formula.",
        "documentation_standard_ref": "AU-C 500 (as amended for AI/technology-assisted evidence), documentation elements per PCAOB audit-AI-tools research project (2026-05-05)",
        "engagement_id": "ENG-2026-0417",
        "reporting_period": "FY2026 Q2",
        "reviewer_role": "engagement_reviewer",
        "reviewer_statement": "I have reviewed the referenced tool identity, execution hash, and declared limitations for this engagement.",
        "previous_workpaper_hash": "",
        "reviewer_identity_id": "did:key:z6MkjExampleReviewerIdentity",
        "reviewer_ha_role": "reviewer"
      },
      "output_payload": {
        "tool_identity": {
          "tool_id": "art-367-compute-cross-border-fees",
          "tool_version": "1.0.0",
          "kernel_digest": "sha256:ab7cc7c6345a21988fca592f503a6b89a4ddc3fe97267f8996170f1021619817"
        },
        "evidence_binding": {
          "execution_hash": "68a8b0eecde6775111d0301139900b213700c16917ccd395db4495f7f9bebf94",
          "generated_at": "2026-07-18T00:00:00.000Z"
        },
        "limitations": {
          "determinism_class": "deterministic",
          "declared_conventions": "VAT/reverse-charge treatment, documentary-credit fees, and correspondent fees are caller-supplied inputs, not a vendored treaty table; the kernel applies only the published cost-stack formula."
        },
        "sign_off": {
          "reviewer_role": "engagement_reviewer",
          "reviewer_statement": "I have reviewed the referenced tool identity, execution hash, and declared limitations for this engagement."
        },
        "engagement": {
          "engagement_id": "ENG-2026-0417",
          "reporting_period": "FY2026 Q2"
        },
        "documentation_standard_ref": "AU-C 500 (as amended for AI/technology-assisted evidence), documentation elements per PCAOB audit-AI-tools research project (2026-05-05)",
        "previous_workpaper_hash": null,
        "ha_record": {
          "record_type": "approval",
          "role": "reviewer",
          "subject_hash": "68a8b0eecde6775111d0301139900b213700c16917ccd395db4495f7f9bebf94",
          "identity": {
            "id": "did:key:z6MkjExampleReviewerIdentity"
          },
          "decision": "approve",
          "reason_code": "I have reviewed the referenced tool identity, execution hash, and declared limitations for this engagement.",
          "timestamp": "2026-07-18T00:00:00.000Z"
        },
        "checks": [
          {
            "check": "receipt_tool_id_present",
            "pass": true,
            "detail": "art-367-compute-cross-border-fees"
          },
          {
            "check": "receipt_tool_version_present",
            "pass": true,
            "detail": "1.0.0"
          },
          {
            "check": "receipt_execution_hash_valid",
            "pass": true,
            "detail": "ok"
          },
          {
            "check": "receipt_kernel_digest_valid",
            "pass": true,
            "detail": "ok"
          },
          {
            "check": "determinism_class_valid",
            "pass": true,
            "detail": "deterministic"
          },
          {
            "check": "declared_conventions_present",
            "pass": true,
            "detail": "VAT/reverse-charge treatment, documentary-credit fees, and correspondent fees are caller-supplied inputs, not a vendored treaty table; the kernel applies only the published cost-stack formula."
          },
          {
            "check": "documentation_standard_ref_present",
            "pass": true,
            "detail": "AU-C 500 (as amended for AI/technology-assisted evidence), documentation elements per PCAOB audit-AI-tools research project (2026-05-05)"
          },
          {
            "check": "engagement_id_present",
            "pass": true,
            "detail": "ENG-2026-0417"
          },
          {
            "check": "reviewer_role_present",
            "pass": true,
            "detail": "engagement_reviewer"
          },
          {
            "check": "previous_workpaper_hash_valid_if_present",
            "pass": true,
            "detail": "ok"
          }
        ],
        "zero_pii_notice": "This record carries no client or personnel identity beyond a declared reviewer role and an engagement identifier the caller controls. Real reviewer identity stays off-platform.",
        "disclaimer": "This is an evidence format, not an audit opinion. It does not assert PCAOB or AICPA endorsement, or that the referenced engagement complies with any standard -- it is designed to satisfy the documentation elements (tool identity, inputs/outputs, limitations, sign-off) described in the cited standard reference. The declared reviewer sign-off becomes a countersigned record only once an OPTIONAL section-16 eddsa-jcs-2022 signature is applied to this emitted artifact."
      },
      "compliance_flags": [
        "AI_WORKPAPER_RECORD_BOUND",
        "ZERO_PII",
        "NOT_AN_AUDIT_OPINION",
        "HA_APPROVAL_RECORD_MAPPED"
      ],
      "golden_hash": "9ec6c2bbd191cfeb1d18f20274811607cfad2870b6a1376ba2e54f0c2200f62f"
    }
  ]
}