Audit International - Content Updates
Audit International has the following content updates in addition to What's new in Audit 21.00.
Note: As part of the Audit International 21.00 update, the base assertions in the AO - General options document have been set based on the IFAC guide.
Engagement file setup
Form Numbers | Description |
---|---|
400. |
Major change to 1 procedure. |
400-2. |
Remove one procedure relating to audit planning letter. |
Audit
Form Numbers | Description |
---|---|
ONEFORM. |
Remove reference to Form 426. and replaced with Form 455. |
Planning
Form Numbers | Description |
---|---|
405. |
Major change to 4 procedures. |
405C. |
Minor change to 5 procedures. |
415. |
Update to existing letter. |
AL1.4. |
Update to existing letter. |
426./426C. |
Deleted and replaced with Form 455./455C. |
455./455C. |
New forms. |
430. |
Major change to 3 procedures. |
430C. |
Major change to 2 procedures. |
438. |
Update to existing letter. |
443. |
1 new procedure relating to reporting by the user auditor. |
444. |
Major change to 1 procedure. |
436. |
Major change to 7 procedures. |
436C. |
Major change to 1 procedure. |
420. |
Minor change to content. |
Risk assessment
Form Numbers | Description |
---|---|
501. |
Add comment section after each ratio’s graph. |
525. |
1 new procedure relating to significant delay in the approval of financial statements (you can access this procedure from the Content Library). |
510. |
Update ISA guidance. |
510C. |
Update ISA guidance. |
530. |
Major content change to make content more efficient to use. |
531. |
Minor change to 3 procedures. |
540., 545., 550., 555., 560., 561., 562. |
Minor change to document guidance to remove duplicate information. |
Risk response
Form Numbers | Description |
---|---|
SAMP |
Update the content to reduce translation issues. |
615-1, 615-2, 615-3, 615-4, 615-5, 615-6 |
Major content update. |
605. |
1 new procedure relating to tailor assessed level of risk. |
605C. |
1 new procedure relating to tailor assessed level of risk. |
625. |
Major change to 4 procedures. |
635. |
Minor change to 4 procedures. |
645. |
Major change to 1 procedure. |
650. |
2 new procedures. |
665. |
Add comment section after each ratio’s graph. |
666. |
2 new procedures. |
670. |
Major change to 1 procedure. |
Audit plans and procedures
Form Numbers | Description |
---|---|
1.101 |
Major change to 2 procedures relating to presentation and disclosure. |
5.101 |
Major change to 2 procedures relating to presentation and disclosure. |
10.101 |
Major change to 2 procedures relating to presentation and disclosure. |
20.101 |
Major change to 2 procedures relating to presentation and disclosure. |
35.101 |
Major change to 2 procedures relating to presentation and disclosure. |
110.101 |
Major change to 2 procedures relating to presentation and disclosure. |
120.101 |
Major change to 1 procedure relating to the assertion. |
130.101 |
Major change to 2 procedures relating to presentation and disclosure. |
135.101 |
Major change to 2 procedures relating to presentation and disclosure. |
140.101 |
Major change to 2 procedures relating to presentation and disclosure. |
200.101 |
Major change to 1 procedure relating to the assertion. |
200.102 |
Major change to 2 procedures relating to presentation and disclosure. |
300.101 |
Major change to 2 procedures relating to presentation and disclosure. |
325.101 |
Major change to 2 procedures relating to presentation and disclosure. |
330.101 |
Major change to 2 procedures relating to presentation and disclosure. |
400.101 |
Major change to 2 procedures relating to presentation and disclosure. |
425.101 |
Major change to 2 procedures relating to presentation and disclosure. |
430.101 |
Major change to 2 procedures relating to presentation and disclosure. |
1500.101 |
Major change to 2 procedures relating to presentation and disclosure. |
1600.101 |
Major change to 2 procedures relating to presentation and disclosure. |
1600.105 |
Major change to 2 procedures relating to presentation and disclosure. |
110.125, 130.125, 425.125, 1500.125, 1600.103, 1600.107 |
Update the content to reduce translation issues. |
Completion documents
Form Numbers | Description |
---|---|
335. |
Major change to document guidance. |
335-1. |
3 new procedures. |
DOC. |
Major change to 5 procedures. |
301. |
Major change to 6 procedures. |
304. |
Minor change to 5 procedures. |
305. |
8 new procedures. |
325. |
Update the name of the form and objectives. |
367. |
Update to existing letter. |
368. |
Update to existing letter. |
350. |
Update to existing letter. |
310. |
3 new procedures. |
CaseWare Audit System documents
Form Numbers | Description |
---|---|
STOC |
Major content update. |
AO |
Update the base assertion based on IFAC guide. |
Others - Original toolkit forms
Form Numbers | Description |
---|---|
590-Previous |
Minor change on the content. |
520. |
Minor change on the content. |
520C. |
Minor change on the content. |
522. |
Minor change on the content. |
522C. |
Minor change on the content. |
530C. |
Form name been updated from entity level to financial statement level. |
675. |
1 procedure assertion change. |
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