• SSARS 21
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  • SSARS 21 Overview
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  • SSARS 21 Practice Aids

SSARS 21 Practice Aids

SSARS 21 practice aids are listed in the following table. The authors have indicated the classification of each practice aid into one of three categories:

• Required - Completion of the practice aid will fulfill SSARS 21 performance and documentation requirements.
• Optional - The practice aids may be used to improve efficiency of the engagement, but by themselves the practice aids do not fulfill specific SSARS 21 requirements.
• Conditional - The practice aid assists the accountant with conditions that do not occur in every engagement (i.e. work programs by each financial statement area). Driven through the Optimizer - if the client has the condition, the practice aid will be included in the engagement file and it fulfills the SSARS 21 requirements.

Note that professional standards do not require any particular form of documentation. The forms included in the CaseWare SSARS 21 template are one set of practice aids to guide accountants through the standards. In some cases, a user may decide that it may be more efficient to create a memo document in lieu of using a particular provided form, or may decide to use a proprietary form in lieu of a provided form. This can be perfectly acceptable.

However, when departing from the provided forms, for any reason, users are reminded that they are required to ensure that they address all of the applicable standards and that the alternative documentation is sufficient and appropriate. Specific documentation requirements are specified in the standards applicable to each type of SSARS engagement.

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