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Audit

Design audit programs

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 Expand all to expand and Collapse all to collapse the different procedure sections.
  • Use the filter Filter to make a selection in the audit area.

Available Procedures pane

  • The Available Procedures pane lists all the audit procedures available in the audit area selected from the dropdown.
  • Procedures currently included in your audit program show in light gray text. Other procedures available for selection show 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 Add to add a pre-defined procedure or your own custom procedure.
  • When you add a procedure or category using Add option, the Delete option is available.
  • You can use Edit to edit procedures.
  • Once you edit a procedure, you'll notice an orange flag orange text which indicates that the procedure has been edited.
  • You can also
    Deselect
     a procedure. Select a procedure, then select Deselect
  • 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.

This article applies to:

  • Product: Guided Assurance
  • Subject: Audit

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