Why is hardcoding risky in a workpaper?
I see reviewers flag hardcoded numbers but sometimes the source is genuinely a fixed amount. When is hardcoding actually OK?
Hardcoding is risky when it hides the source of a number or overwrites calculation logic without explanation.
It is not always prohibited. A hardcoded value can be appropriate if it comes from a signed document, a fixed input, or an approved adjustment. The workpaper should mark the value as an input, reference the source, and explain why the value belongs in the calculation.
Unsupported hardcoding creates a review problem because the reviewer cannot tell whether the number is evidence, judgment, correction, or a mistake.
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