You are here: User Help > Completing and Reporting Audits > Completing and Reporting > Diagnostic Report

Diagnostic Report

The DIAGO - Diagnostic Report is read-only report that summarizes all the warnings that are currently present in the engagement. Clicking on a warning will take you to the area where the warning appears so you can resolve it. Before running the report, you can select the type of issues you want to scan. Once you are done selecting your configuration settings, click Refresh ( ) to generate the report.

The following are a list of available warnings and why it appears:

Area where the warning appears	Warning details	Why it appears
Freeze	- "Prior to working in this document, the following documents should be completed."	Document contains a prerequisite that requires another document to be completed, and that other document does not have the required document sign-offs
Freeze	- "The current path selected is invalid."	The current content library path is invalid. Correct the library path by opening a checklist or work program and select Options \| Content Library Path.
Freeze	- "Risk assessment for this financial statement area was modified after completion."	Procedures in the document may be inconsistent with the risk assessment.
Materiality	- "Balance exceeds final overall materiality."	Adjusted performance materiality value exceeds the final overall materiality value.
Financial Statement Areas Worksheet (FSA)	- "No procedure associated to required assertion."	The work program does not contain a procedure to address this assertion.
Financial Statement Areas Worksheet (FSA)	- "Risk of insufficient audit work."	Final Materiality is material, but it's equivalent Preliminary Materiality was not. OR Materiality assessment is enabled and there is no document specified under WP Ref. column, or the specified document does not exist in the engagement.
Financial Statement Areas Worksheet (FSA)	- "Risk of over-auditing."	Preliminary Materiality is material, but it's equivalent Final Materiality was not.
Financial Statement Areas Worksheet (FSA)	- "Risk of insufficient audit work if unrecorded adjusting journal entries become recorded."	Unrecorded adjustments + current Final Balance makes Final Materiality material, but it's equivalent Preliminary Materiality is currently not material.
Financial Statement Areas Worksheet (FSA)	- "Risk of over-auditing if unrecorded adjusting journal entries become recorded."	Unrecorded adjustments + current Final Balance makes Final Materiality not material, but it's equivalent Preliminary Materiality is currently material.
Financial Statement Areas Worksheet (FSA)	"Proposed assessment overridden."	Assessment differs from what was proposed by the template.
Financial Statement Areas Worksheet (FSA)	- "Risk assessment modified after completion."	Risk assessment was modified after the financial statement area was completed.
Financial Statement Areas Worksheet (FSA)	- "Inherent risk is, or is not, a specified score."	The inherent risk score is, or is not, the inherent risk score defined in AO.
Financial Statement Areas Worksheet (FSA)	- "Significant risk exists, but required audit response not selected."	A significant risk is associated to the FSA, and assertions affected by the risk do not have the necessary audit responses enabled.
Financial Statement Areas Worksheet (FSA)	- "Other than substantive risk exists, but required audit response not selected."	An other than substantive risk is associated to the FSA, and assertions affected by the risk do not have the necessary audit responses enabled.
Financial Statement Areas Worksheet (FSA)	- "Referenced document does not exist in this engagement."	The financial statement area is material, but its referenced document does not exist in the engagement file
Audit Optimiser Confirmation Report (AOCR)	- "Document does not exist in this engagement, but could be relevant based on the current procedure response."	Documents were previously deleted through AOCR based on checklist responses. The response to the checklist procedure was later changed
Detailed Audit Response Tables	- "Assertion not addressed by a procedure in the document."	Work program does not contain a procedure to address this assertion.
Detailed Audit Response Tables	- "The work program is missing necessary procedures."	Work program does not contain a procedure associated with this audit response.
Detailed Audit Response Tables	- "This work program has procedures which might not be needed."	Work program contains procedures associated with this audit response, but may not be necessary.
Detailed Audit Response Tables	- "Select a Response."	A question in the detailed audit response has not been answered.
Detailed Audit Response Tables	- "Significant risk exists, but required audit response not selected."	A significant risk is associated to the FSA, and assertions affected by the risk do not have the necessary audit responses enabled.
Detailed Audit Response Tables	- "Other than substantive risk exists, but required audit response not selected."	An other than substantive risk is associated to the FSA, and assertions affected by the risk do not have the necessary audit responses enabled.
Procedures	"Procedure comment modified after sign-off."	The procedure comment was modified after sign-off.
Procedures	- "No issues exist for this procedure."	Procedure response requires an issue to be created.
Procedures	- "A change has been made to the original procedure."	The procedure this was based on contains new updates.
Procedures	- "The original procedure has been deleted."	The procedure this was based on has been deleted.
Risk Report	- "Risk may have assertion details associated with different class types."	Risk is associated to an audit area that is made up of FSA items from different class types.
Management Letter Report	- "This item is excluded from a letter with no reason provided."	A reportable item is set to not show for a letter, but the Reason field is empty.
Management Letter Report	- "Reportable item modified after completion."	A reportable item's sign-off checkbox is enabled under the "Initial" column, but the reportable item was modified after the sign-off.
Control Matrix	"Automated assessment of whether controls exist for risks was overridden."	At least one risk is associated to the business cycle of the control matrix, and an automated values under the "Do Controls Exist for the Risk?" column is manually changed.
Test of Details - Sample Size	- "The sample size is less than 20, consider whether this can be used to form a valid conclusion. Consider other audit procedures."	The calculated sample size is greater than 0 and less than 20.
Test of Controls - Sample Size	- "Please consider whether this is correct given the small population tested."	A control was already indicated as being effective, but the number of deviations for the control increased.

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

Diagnostic Report

Cookie Notice