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Automatic Documents
There are several types of automatic documents that generate specific information based on the format and setting selected. The following automatic documents are available:
Document Type | Description |
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Account Analysis |
The Account Analysis document displays a list of activity details for each specified account (Financial, Cash Flow, Performance). The document can be useful if general ledger detail has been entered or imported into Working Papers. It displays journal entry descriptions, date, source, journal number, amount, and account number for posting. An account range, a date range, and an amount range can be specified. If applicable, a dBase filter can also be used to display specific journal entries.
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Account Reconciliation |
The Account Reconciliation document can be used to reconcile general ledger balances with the bank statement. The document can be useful if the file is used for monthly bookkeeping.
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Analytical Review |
The Analytical Review document can be used to display the amount change in accounts from prior periods or calculate ratios based on the ratio class entered for each account. |
Chart of Accounts |
The Chart of Accounts document lists each posting account in the trial balance with columns for preliminary (before adjustments) balances, adjustments and final account balance. Note: If printed, no balances show on the chart of accounts document printout. |
Chart of Mapping Numbers | The Chart of Mapping Numbers document lists all mapping numbers in the trial balance, and includes their names. |
Consolidation | The Consolidation document lists all of the entities within a consolidation tree. |
Diagnostics |
The Diagnostic document lists errors and inconsistencies in a file. Some of the items listed are missing or invalid information that may cause a file to not function properly. For more information, see Errors and Warnings. |
Document Index |
The Document Index document lists the documents and folders that display on the Document Manager. Note:
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Document Manager |
The Document Manager document summarizes information that appears on the Document Manager. |
Financial Statements |
The Balance sheet, Income statement, and Statement of cash flow Financial Statements documents display draft financial statements. The formats of these financial statements are defined in either the Report tab of the Working Trial Balance or the Report tab of the Engagement Mapping interface. For more information, see Reports. Note: For a more customized approach to financial statements, you should use CaseView. |
Engagement Properties |
The Engagement Properties document lists client information entered on Engagement Properties dialog. |
History |
The History document lists events that have occurred in a file. |
Issues |
The Issues document lists issues contained within a client file. In addition to displaying hyperlinks to each listed issue and to the document that each issue is related to, the Issues document also displays the following information:
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Issues Automatic Document |
When a document type is set to Issues, users can filter the document based on the status of the issue. The following status types are available for selection to filter the documents:
Note: When Cleared is selected, all cleared issues and those that match the other selected status type will be displayed. When deselected, all issues that are not cleared and match the other selected status type will be displayed. |
General Ledger | The General Ledger document lists activities for each account in the trial balance. Full descriptions are given for adjusting journal entries. |
Journals |
The Journals document lists transactions entered for a particular journal. Information displayed includes descriptions, date, source, journal number, amount, and account number. For detailed description of the various journals available, click here. |
Leadsheet/Grouping |
The Leadsheet/Grouping document displays accounts or group numbers that are grouped together by common properties. For example, all cash accounts could be assigned to leadsheet number A. Leadsheet number A with a description of Cash can display on a leadsheet document with a document number of 1024 and a document heading of Cash Leadsheet. In this way, the leadsheet number is independent of the document number on which it displays. Supporting leadsheets derive from a main leadsheet that includes account balances of all accounts referenced to the main leadsheet number. A supporting leadsheet provides a detailed listing of entries for each account on the main leadsheet by listing each transaction that contributes to the account balance presented on the main leadsheet. You can create summary leadsheet documents that summarize a series of sub-leadsheet numbers. Sub-leadsheet numbers must be created and assigned to accounts in the Working Trial Balance. |
Memorandum | The Memorandum document is a blank document used to enter notes about the client file. If you require formatting options for a memorandum, it is recommended that you create a CaseView document and copy the contents of the memo to CaseView. |
Program and Checklist | The Programs and checklists document is a worksheet that can be used to document audit or review procedures performed on the engagement or to list review points noted during the file review process. |
Spreadsheet Analysis | The Spreadsheet Analysis document is a pre-formatted report used for calculating scenarios. |
Tax Reconciliation | The Tax Reconciliation document displays tax adjustments, prior tax balances and temporary and permanent differences to assist in reconciling tax accounts and calculating taxable income. |
Trial Balance |
The Trial Balance document presents the chart of accounts with balances and adjustments, referencing, and percentage change columns. You can change the type of balances displayed on the trial balance from active/prior to active/budget, consolidated, five year, or tax. For a large chart of accounts, accounts can be presented by leadsheet, group number, map number or tax code. Notes:
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Uncorrected Misstatements |
The Uncorrected Misstatement document includes the subtotals for each misstatement type as well as a total for all misstatements. The Uncorrected Misstatements automatic document assist in determining the materiality of errors on the financial statements by providing a summary of any unrecorded factual, projected or judgmental adjusting journal entries that would cause assets, liabilities and income fields to be overstated or understated. Unrecorded – Factual Adjusting Journal Entries represent factual misstatements that will not be recorded because of materiality or proposed entries that may be subsequently changed to a normal status. Unrecorded – Projected Adjusting Journal Entries represent projected misstatements that are unrecorded based on the auditor’s best estimates of misstatements in populations; usually derived from sampling. Unrecorded – Judgmental Adjusting Journal Entries represent judgmental misstatements that are unrecorded based on differences arising from the judgments of management concerning accounting estimates, or the selection or application of accounting policies that the auditor considers inappropriate or unreasonable. Notes
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