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Financial Statement Areas Worksheet

Note: This feature is not available in all products.

As part of the planning process, the Financial Statement Areas (FSA) Worksheet can be used to identify significant or high risk accounts that may require substantive procedures and accounts where the auditor can rely on performing test of controls. The FSA Worksheet also provides your engagement teams the ability to:

  • Link significant areas to work programs.

  • Associate applicable business cycles.

  • Define relevant assertions.

  • Evaluate Inherent, Control, Residual and RMMs at the assertion level.

  • Develop the audit approach.

includes document FSA - Financial statement areas worksheet (CORE) on the Document Manager. As the Firm Author, you can modify the default configuration and pre-generate the worksheet to be used by your engagement teams. Pre-generating the FSA Worksheet and associating each financial statement area item to the appropriate work program saves time and provides consistency across all client files.

Note: The FSA Worksheet can contain a maximum of 200 items.

This online help system applies to all CaseWare Audit, Review, and Compilation products. Not all features are available in all products.