SMART Audit Program Design

SMART Audit Program Design
(available from the
View
menu) enhances the standard design view by allowing you to filter your audit program to display only audit procedures, identified risks, and risk assessments related to one of more relevant assertions. The purpose is to help you isolate risks and audit procedures for one of more assertions, helping you ensure that you are not over-auditing or under-auditing the assertion. You can view identified risks and edit audit program procedures in this view.