Design audit program procedures
You can access the suggested audit procedures for each audit area and modify in the Design Audit Programs tab.
You may respond to risks without performing all of the suggested procedures. Review the suggested procedures and delete, modify, or add to them as necessary to ensure that, based on your professional judgment, your audit responds to audit risks.
- Use
to expand and 
to collapse the different procedure sections. - Use the filter
to make a selection in the audit area.
Available Procedures pane
The Available Procedures pane lists all the audit procedures present in the audit area selected from the drop-down menu.
Procedures currently included in your audit program appear in light gray text. Other procedures available for selection appear in dark text.
Selected Procedures pane
The Selected Procedures pane lists suggested audit procedures for the audit area based on your risk assessment and selected audit approach.
- When you expand a section in the Selected Procedures pane, you can use
to add a pre-defined procedure or your own custom procedure. - When you add a procedure or category using option, you'll notice the
option is available. - You can use
to edit procedures. - Once you edit a procedure, you'll notice a flag icon
to indicate that the procedure has been edited. - You can also aDeselecta procedure. Select a procedure, then select
. - If during a risk assessment, you chose to perform only basic procedures for the audit area, the procedures suggested in the Available Procedures pane will consist of primarily analytical procedures.
- If you chose to perform extended procedures, the suggested procedures in the Available Procedures pane will include primarily analytical procedures and all extended procedures for assertions for which you indicated there is a high risk of material misstatement (or moderate risk of material misstatement if fraud or other significant risks exist).
- You can also add or delete categories.
note
Procedure type letter key:
- A= Additional
- B= Basic step
- E= Extended step
- I= Initial step
- O= Other step
The letters indicate the assertion or objective for which the audit procedure provides assurance. If the letter appears in a bracket, for example [E/O], the procedure only secondarily provides assurance about the assertion. If an asterisk (*) precedes a procedure, it's a preliminary step or follow-up step.