Financial Statement Areas Worksheet

The Financial Statement Areas (FSA) Worksheet is used to identify significant accounts, financial disclosures and particularly sensitive areas. This worksheet is a valuable tool, as it accumulates all of the financial statement areas for an engagement in a central location where various properties can be associated.

How Do I?

Planning

• Assessing Materiality in the Financial Statement Areas Worksheet
• Associating Assertions and Business Cycles to an FSA

Risk Assessment

• Assessing Risk in the Financial Statement Areas Worksheet

Risk Response

• Responding and Finalizing a Financial Statement Area Item

Setup

• Adjusting Views
• Displaying and Adjusting Columns
• Inserting Audit Areas
• Inserting Title Rows
• Adding a subtotal or total

More Info

• Planning in the Financial Statement Areas Worksheet
• Risk Assessment in Financial Statement Areas Worksheet
• Risk Response in Financial Statement Areas Worksheet
• Automation of risk assessments and audit responses
• Customizing the Worksheet
• Filters and Views
• Financial Statement Areas Titles and Totals
• Business Cycles
• Audit Areas

Reference

• FSA Menus
• FSA Toolbar
• Worksheet Columns
• Configure Options