> For the complete documentation index, see [llms.txt](https://engyon.gitbook.io/engyon/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://engyon.gitbook.io/engyon/en/reference/group-audits/linking-audits-and-procedure-steps.md).
# Linking audits and procedures
On Settings → audit units, users can link a standalone audit to an entity within a group audit. If there is a standalone audit engagement (audit opinion) for an underlying entity within the group, you can easily create and link a standalone Audit for it by clicking the link icon ( :link:) behind the name of the entity in the audit units menu in Settings (tooltip: create legal entity).
The procedures and data objects (such as inherent risk factors, risks, procedures, processes, applications) from the group audit that relate to the audit unit to which this entity belongs can then be linked to this standalone audit. To do this, click the pen icon (:pencil:) in the data object at 'audit units' to edit it, then click the arrow at the relevant audit unit and select both the component and the standalone audit.
We recommend creating and linking coupled audits simultaneously with the group audit. All data objects that are linked to the audit unit to which the entity of the coupled audit also belongs are automatically linked to the coupled audit (unless you deselect them). If you link an audit at a later time, you must link the data elements individually to the coupled audit.
An audit that already exists independently cannot be linked as a child afterwards. Linking is done during creation. The entities are under the same client, and the audits concern the same legal entity.
An IT application linked to a component in the group audit is only visible to team members of that component if they also have read rights to the group audit. Otherwise, they see the result without the source.
> **TIP:** you can then completely complete the audit of the underlying audit, issue the audit opinion, and close the audit. The audit of the holding remains open, so you can complete these procedures later and also close this audit separately.
{% hint style="info" %}
Linking procedures or processes to audit units in the group audit is not the same as providing a different answer to group procedures such as `characteristics of the engagement`. That recording is shared in the group audit. If you need a separate audit opinion for an underlying entity, you create a coupled audit: a separate readable audit.
{% endhint %}
#### Linking general procedures
It is possible to link procedures (procedure steps) from a group audit to the underlying coupled audit. When you complete a procedure step at the group level, the result is also shown in the same procedure step and activity in the underlying coupled audit. The procedure step is then no longer editable in the underlying audit until you decouple it again. The procedure step stays in that audit.
You set this per procedure step by clicking the icon (share) :share-nodes:within Procedures. Then you can choose which unit you want to link this procedure step to by clicking the link icon (:link:) on that unit.
After that, the share icon behind the procedure step shows whether the step is linked. It stays grey until the step is linked.
It is possible to link all procedures you have selected/visible at that moment at once by clicking Couple all.
> **Important:** Procedure steps linked to the holding cannot be edited in the coupled audit. For this, you must navigate back to the holding. If you want to provide a different answer in the coupled audit, click decouple at that procedure step in Procedures.
#### Decoupling activities within procedure steps
It is not possible to decouple individual activities (questions) on a coupled procedure step. If you want to link one or more activities within a procedure step, decouple the procedure step as a whole and only link the relevant activities within the procedure step.
#### Linking procedures to line items in the execution phase
It is not possible to link procedures that come from risks to line items in the execution phase to coupled audits as described above.\
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Procedures on line items in the execution phase that come from risks are linked by linking the risk to the coupled audit (by selecting the coupled audit at audit units in the risk) and then adding the procedure steps to the audit unit to which the underlying audit is linked. The procedure steps in the component (under the group audit) and the coupled audit are then identical; you can complete them in both the component and the coupled audit, and results are adjusted in both places.\
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This is because procedures on risks in the execution phase for the component concern the same line item (same amount) as in the underlying coupled audit, so the completion is also the same. This does not apply in the planning phase.
General procedures under line items in the execution phase cannot be linked. You can create minimal procedures in underlying coupled audits by going to the scoping screen in the coupled audit and clicking Create minimal procedures for line items in scope there (after scoping).
#### Propagating scoping from group audit to coupled audit
You can propagate the scoping of line items from the group audit to an underlying coupled audit by clicking the propagate the selected scope to coupled audits button on the scoping screen.
If a risk shows the message `This risk falls outside the scope of the audit`, while the line item in the group audit is already green, set the line item in scope in the coupled audit. See [This risk falls outside the scope of the audit](/engyon/en/frequently-asked-questions/risks-in-engyon/this-risk-is-outside-the-scope-of-the-audit.md).