Engagement Rollforward Best Practices

When Creating an Engagement Rollforward

Start with finalized engagement from prior period.
Select the latest version of the Compliance Supplement issued by the OMB.
You can only rollforward an engagement using an equal or newer version of the Practice Aid title used to create the original engagement.

Once the New Engagement is Created

If rolling forward an engagement created with old assertions that will now be using the new assertions, review the assertions associated with the identified risks rolled forward and update as needed.
Update prior period information rolled forward (shown with highlighting). By editing, the highlighting will be removed.
Use the
Tools
menu's
Affirm
or
Affirm All
functions to remove highlighting of prior period information that is still applicable for the current period. These functions are also available on the right-click shortcut menu or as buttons on the toolbar.
Diagnostics Report
lists any responses not yet affirmed.
Audit procedures in an audit engagement are selected based on risk assessments and audit approach selected (or rolled forward) for the applicable audit area.
Procedures selected in the prior period are indicated with an indicator in the
All Procedures
right-hand pane available when viewing a program.
Responses to engagement setup questions cannot be changed in the new engagement once the rollforward is completed.
After Rollforward, those custom controls from the prior-year engagement that are not mapped to any control for the current year can be found grouped together under
Principle: Unassigned Controls
in the
Entity-Level Control Form
. You can map these controls to your current year Principles or delete them.
note
To delete a custom control under
Principle: Unassigned Controls
, click on the control to activate and select the
Delete
option from the
Edit
menu.
After Rollforward, the appearance of a flag next to a question on a planning form indicates that the question has changed.
After Rollforward, the appearance of a flag next to a step in the center pane of a program indicates that the step has changed. Rolling your mouse pointer over the flag displays informational text about the change.
Clicking a flag opens the Reset Procedure window, where you can compare versions of the procedure step and select the one you want to use.

Disclosure Notes and Unassigned Topics