-- Firm Author --

Work Program Columns

The columns found in the work programs are as follows:

Column Description


A procedure has three possible levels. The numbering structure of these levels is predefined and cannot be modified.

If the content author has set the procedure as required for all engagements, you cannot remove the procedure.

The author can type in the text into the procedure or cut and paste any text from another program.

Procedures can be edited using the CaseView toolbar to bold, italicize or underline specific areas of the text.

If a procedure has been defined for specific industries, a icon appears at the left of this column. Hover over this icon to display the industry and industry code for this procedure.


The Objective column only appears when set in the AO - General Options document.

Objectives are defined on a program by program basis.

To change the objective, right click on the procedure and select Change Objective.


The Assertion column only appears when set in the AO - General Options document. The option document identifies the available assertions to be used during an engagement.

Within the work program, assertions can be assigned to the individual procedures or sub procedures.

To change the assertion, right-click the procedure and select Assertions.

If the assertions assigned to a procedure are not included in the list of assertions for that financial statement area as specified in the Financial Statement Areas Worksheet, the Optimiser will delete the procedure if you have selected the Delete procedures based on risk thresholds in the FSA check box from the Optimiser pane in the AO - General options document.


The Threshold column appears only when the Optimiser is configured to delete procedures based on risk thresholds. It specifies the minimum risk assessment threshold for this procedure. If the RMM for this work program is lower than this threshold and user procedure customizations have not been locked, this procedure will be deleted from the Work Program. The RMM is specified in the Financial statement areas worksheet.

To change the threshold, right-click the procedure and select Assertions. The threshold is specified in the Change assertion dialog.


References may be added by right clicking on the procedure and selecting Insert Reference.


The name of the procedure is the short name that appears in the content library index. This is the name used to identify the procedure to the user.


As a content author, you can set the procedure as required for all engagements. If the procedure is set as required, the user cannot remove the procedure.


The version is used by the author to identify when changes are made to the content. It is important that the author use the version number as it is used to compare content in a particular engagement. If the version number is changed, when the user checks for updates to the content, the user will be advised that the content is out of date. The author must ensure that they change the version number if they are altering the content.

Modified Date

provides a calendar date for the author to track the date the content was modified.

If procedure tags have been added to the work program and have been made visible, and tags have been added to a procedure or sub procedure, a Tag indicator appears to the right of the Modified Date column. Hover over this indicator to display a tooltip that lists the tags that have been added to the procedure or sub procedure.