Defining Standards for Work Programs
Procedure
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In the AO - General options document, select Work Programs to collapse the available options for work program areas.
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Click Areas and fill in the applicable options.
Note: Assertions is not an available feature for SSARS 21 Template.
Section Instructions Audit Response Table (ART)
Enable ART in work programs
Select to display detailed audit responses in the work programs.
Columns to Display Show assertion column
Select to display the Assertions area and columns in work program documents. When selected, the Assertions area is available to appear as a separate table at the top of each work program. A separate column automatically appears in the work program for association with an individual procedure.
Show objective column
Select to display the Assertions area and columns in work program documents. When selected, the Assertions area is available to appear as a separate table at the top of each work program. A separate column automatically appears in the work program for association with an individual procedure.
Date completed column
Select to include the completion date in work programs.
Conclusion Display accountant's electronic signature
Select to include signature in the conclusion area. When selected, an option appears in the work programs to use an electronic signature. Note: There is no security to control the use of the electronic signature image.
Titles Assertions title long form
Type the title for the Assertions column header. This field displays when creating your own long form.
Assertions title short form
Select the Assertions title from a list of available options or create your own. The default short form used in the column header is Assert.
Objectives title long form
Type the title for the Objectives column header. This field displays when creating your own long form.
Objectives title short form
Select the Objectives title from a list of available options or create your own. The default short form used in the column header is Obj.
Conclusions title in work program
Select the Conclusion title from a list of available options or create your own.
Select up to 6 built-in Audit assertions and add up to 9 custom assertions in the work programs. Default is four assertions. If you select more than five assertions, fields will appear in the table that will enable you to specify the additional assertion names and abbreviations. You can also modify the name and abbreviation for any pre-defined assertion.
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Click Completion Responses and fill in the applicable fields. A maximum of ten standard responses can be defined by the firm. To add a custom response select Other. Once completed, select the Check when completed checkbox.
Section Description Document Sign-offs Sign off an incomplete document - Select Yes to allow users to sign off a work program or checklist that is incomplete.
- Select No to only allow users to sign off a work program when all procedures and conclusions are complete.
Issues Default issue type
Select from Audit built-in issue types which include: review notes, team planning discussion action steps, notes on significant audit procedures, and audit findings and matters for discussion.
Default issue due date
Select from 7, 14, or 28 days after creation to apply as the due date.
Responses Number of Responses
Select the desired number of completion responses. A maximum of 10 responses can be applied.
Firm Standard Table
Select from Audit built-in responses which include:
- Completion, no exceptions
- Completed with exceptions noted below
- Not possible to complete
- Yes
- No
- N/A
- User Defined
- Other
Note: If your choice is not available, select Other and enter your own customized response.
Each response provided for a work program step can have any of the following attributes added for it:
Attribute Icon Description Explanation
Users can enter an explanation, but it is not mandatory in order to sign off the procedure. If selected, an explanation field will appear when this response is selected.
Explanation is required An explanation must be provided by the user before the procedure can be signed off as completed. Note that the Explanation attribute should also be checked when this attribute is selected.
Automatically sign off procedure
A procedure will automatically be signed off as completed. Note that this selection cannot be used if the Explanation is required attribute is also selected.
Response can be automatically selected
This attribute will autofill the response type to the associated procedure. This attribute will assign the same response type to multiple sub‑procedures within a procedure or multiple procedures in a group/sub‑group. For example, if selected at a sub procedure level, all sub procedures are completed with the same response. If selected at a title level, all procedures below that title are completed with the same response.
Response requires a new issue
This attribute requires the user to create a new issue for the procedure. These issues flow through to the Partner and Manager Summary document.
Notes:
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Attaching a Response requires a new issue attribute to a completion response then defining the Default issue type and Default issue due date in the drop-downs will complete these fields in the issue in the client file.
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These options apply only to work program responses.
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If a firm creates a checklist to follow the work program response area, it will also follow these options.
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Hovering over response type icons provide a tooltip with an explanation of the response type function.
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Completion Responses are retained when updating a procedure.
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Click Procedure Allocation and if applicable enable procedure allocation. From the Assigner and Reviewer drop-down, select the Working Papers group that you want to grant the privileges. Once completed, select the Check when completed checkbox.