{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","research_id":"eoa_inverse_innovation_exp09_light_prior_art_20260804","cell_id":"additive_measure_space_design__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["audit testing coverage overlapping procedures duplicate transactions workpapers coverage","audit sample coverage union overlap transaction testing deduplicate","audit coverage matrix procedures assertions transactions tested","audit workpapers aggregate coverage tested population items selected"],"source_ids":["SRC1","SRC2","SRC4"],"no_result_note":"No retained source directly documented the specific failure mode of summing overlapping procedure-level transaction counts or amounts into an overstated distinct-coverage total."},"synonyms_and_historical_terms":{"queries":["auditing \"dual-purpose test\" same transactions procedures PCAOB","auditing \"multiple-purpose tests\" sampling unit transaction","audit \"duplicate testing\" transactions procedures coverage","audit combined sample multiple procedures overlap sample items"],"source_ids":["SRC1","SRC2"],"no_result_note":"The older and standards terminology located was dual-purpose testing, population, sampling unit, strata, and combinations of procedures; none described a partition-invariant cross-workpaper coverage ledger."},"products_practices_and_standards":{"queries":["audit management software \"coverage\" procedures assertions matrix","audit sampling software cumulative coverage selected items tested population","audit workpaper \"monetary coverage\" tested items","\"untested population\" audit \"coverage\" selected items"],"source_ids":["SRC1","SRC3","SRC4"],"no_result_note":null},"component_combination":{"queries":["audit sample selection \"already tested\" transaction coverage","audit sampling software cumulative coverage selected items tested population","audit combined sample multiple procedures overlap sample items","audit \"dual-purpose test\" same transactions procedures"],"source_ids":["SRC1","SRC2","SRC3"],"no_result_note":"A product combines high-value items with a random sample drawn from the remaining population, but no retained source combined cross-procedure union accounting, boundary queues, null-case policy, normalization, and repartition invariance."}},"sources":[{"source_id":"SRC1","title":"ASA 530 Audit Sampling","publisher":"Australian Auditing and Assurance Standards Board","url":"https://standards.auasb.gov.au/asa-530-mar-2020","source_type":"OFFICIAL_STANDARD","claims_supported":["Defines an audit population as the entire data set from which a sample is selected and about which conclusions are sought.","Defines sampling units and requires consideration of procedure purpose and population characteristics.","Recognizes stratification into discrete subpopulations and states that results within a stratum can only be projected to that stratum.","Requires evaluation of whether sampling provides a reasonable basis for conclusions about the tested population."]},{"source_id":"SRC2","title":"ASA 330 The Auditor's Responses to Assessed Risks","publisher":"Australian Auditing and Assurance Standards Board","url":"https://standards.auasb.gov.au/asa-330-dec-2015","source_type":"OFFICIAL_STANDARD","claims_supported":["Recognizes that a test of controls and a test of details may be performed on the same transaction as a dual-purpose test.","Requires the two purposes of a dual-purpose test to be designed and evaluated separately, demonstrating that one transaction can participate in multiple audit-purpose classifications."]},{"source_id":"SRC3","title":"ISI Sampling Overview","publisher":"AuditMiner Inc.","url":"https://help.auditminer.com/isi-samping-overview","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Describes combined sampling that first separates individually significant items and then randomly samples from the remaining population.","Combines the separated high-value and random subsets into one final testing population, providing adjacent prior art for nonoverlapping subset construction within one sampling workflow."]},{"source_id":"SRC4","title":"Caseware Cloud Audit (UK)","publisher":"Caseware International Inc.","url":"https://www.caseware.com/uk/products/caseware-cloud-audit-uk","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Links risks, assertions, and procedures in one engagement view so coverage remains visible as scope changes.","Provides trial-balance mapping, procedure-to-assertion linkage, audit trails, and journal-entry analytics across transaction data.","Describes security controls including encryption, role-based permissions, and audit trails for confidential engagement information."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The enabling conditions are visible: standards define procedure-specific populations and sampling units, permit strata, and explicitly recognize that the same transaction can serve two separately evaluated audit purposes; products also aggregate procedure coverage and combine selected subsets. This makes transaction overlap and incompatible coverage frames credible. However, the bounded search did not find direct empirical evidence that engagement teams actually sum overlapping worksheet counts or amounts into an inflated overall distinct-transaction coverage figure.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"closest_prior_art":[{"name":"ASA 530 population, sampling-unit, and stratification discipline","source_ids":["SRC1"],"overlap":"Requires a defined population, identifiable sampling units, procedure-purpose alignment, discrete strata, and conclusions bounded to the tested population or stratum.","remaining_difference":"It governs individual sampling designs and inference; it does not specify a cross-procedure union ledger, distinct-exposure mass, unmatched-item queue, or invariance checks across alternative classifications."},{"name":"ASA 330 dual-purpose testing","source_ids":["SRC2"],"overlap":"Recognizes that the same transaction may be used for both a controls test and a details test and requires each purpose to be evaluated separately.","remaining_difference":"It addresses evidence purposes rather than deduplicating that transaction when calculating aggregate population exposure touched across many procedures."},{"name":"AuditMiner combined ISI and random sampling","source_ids":["SRC3"],"overlap":"Separates high-value items and draws the random component from the remaining population before combining both into a final testing population, avoiding overlap between those two selection components.","remaining_difference":"It is an intra-sample selection workflow, not a retrospective union across independently completed procedures, and it does not expose ambiguous identities, test alternative partitions, or constrain downstream interpretations of coverage."},{"name":"Caseware connected risk-response coverage","source_ids":["SRC4"],"overlap":"Maintains linked risks, assertions, procedures, account mappings, and visible coverage in a centralized engagement and audit trail.","remaining_difference":"The public product description does not claim transaction-identity union aggregation, additive exposure mass, an untested complement, null-case handling, or partition-stability testing."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"Conditional on a frozen population, stable transaction identity, and compatible nonnegative mass, the proposed ledger will produce cross-procedure distinct coverage equal to the mass of the union of tested transaction-exposure units, preserve unmatched and exceptional records, and return the same total under approved procedure and account repartitions. The retained prior art covers population definition, dual-purpose transactions, nonoverlapping construction within one combined sample, and conceptual procedure coverage, but not this combined transaction-level reconciliation and invariance test.","contrastive_claim_falsifier":"The claim is falsified if a located standard or product already performs the full cross-workpaper union, boundary and null-case accounting, normalization, and alternative-partition recomposition, or if the bounded reconstruction changes its union total under logically equivalent approved partitions while universe, identities, and mass rule are held fixed.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The bounded search covered direct phrasing, older terminology, standards and products, and combinations of sampling, dual-purpose testing, deduplication, untested populations, and coverage matrices. Exactly four opened sources from three publishers were retained, including two official standards and two first-party product sources.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"The problem is partly supported: official standards establish that audit populations and procedure purposes differ and that one transaction may support multiple purposes, while products demonstrate aggregation and combined selections. Direct evidence of the alleged summation practice was not found, so full support is unwarranted.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"distinct_testable_claim":{"status":"PASS","rationale":"The remaining claim is operationally distinct from the retained art and falsifiable by comparing a transaction-identity union with worksheet sums and testing recomposition under equivalent partitions.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"A read-only reconstruction of one frozen population and at most three procedures is finite and can measure overlap, the untested complement, unresolved membership, reviewer reproducibility, and partition invariance without changing audit conclusions.","source_ids":["SRC1","SRC2","SRC3"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"No obvious stop applies to the proposed retrospective shadow test if the engagement partner authorizes it, source data remain frozen in approved systems, access is role-restricted, outputs are experimental, and the metric is not used to alter evidence judgments or the audit opinion. Confidentiality and identity-resolution failures remain explicit halt conditions.","source_ids":["SRC1","SRC2","SRC4"]}},"screen_survival":true,"world_novelty_boundary":"This light, bounded public-web search supports only an adjacent-prior-art disposition and a researchable residual claim. It cannot establish world novelty, patentability, market size, expert acceptance, compliance with every applicable audit methodology, or realized audit value."}