PEG - Queries (PBC Requests) Integration
Queries (or PBC Requests) is a collaboration tool that enables you to communicate and share documents with your clients in a single, secure environment. With Queries integration in Caseware's PEG templates, you can transfer documents from queries to Working Papers at the click of a button.
Prerequisites:
- Ensure you meet the system requirements for the PEG template
- Your organization must have a Caseware Cloud site with the Queries (PBC Requests) app
To integrate PEG with the Queries app:
- You must first integrate Working Papers with your organization's Cloud site. For more information, see Integrate Working Papers with a Cloud site.
- After integration with your Cloud site, you must connect the engagement file to the Queries app. For more information, see Integrate Working Papers with Queries. Note that this integration process must be completed for each engagement file.
After integrating PEG with the Queries app, you can create queries and utilize the Receive function to update your documents.
Query Documents
Certain PEG documents contain an identifier that links the form to a query in the Queries app. This linkage allows you to easily update the document in Working Papers with the responses you receive in the associated query. Simply click Cloud | Receive on the ribbon to update any applicable documents.
The following tables describe each PEG document that is linked to a query. Note that your file will only include queries for existing documents (based on your answers to the Optimiser checklist).
PEG Audit
| Form number | PEG document | Associated query |
|---|---|---|
| Completion documents | ||
| 110 | Final financial statements | Financial and other reports |
| 210 | Tax filings | Tax assessments and correspondence |
| 340 | Worksheet - Matters to be communicated to management and those charged with governance (Core) | Communications to staff or those charged with governance |
| 341 | Management letter | Management letter |
| 350 | Management representations letter | Management representation letter |
| Sample letters | ||
| AL1.4 | Letter to a predecessor accounting firm | Letter to the predecessor accounting firm |
| AL1.8 | Hiring an external audit specialist | External audit specialist |
| AL5.8 | Notes/loans payable and receivable confirmation | Loans/notes receivable confirmation |
| AL5.8 | Notes/loans payable and receivable confirmation | Loans/notes payable confirmation |
| AL6.2 | Additional banking information request | Bank confirmation |
| Planning | ||
| 415 | Engagement letter - ASPE - Standard (for periods ending on or after December 15, 2018) | Engagement letter |
| Risk assessment | ||
| 507-1 | Worksheet - Minutes of governance meetings | Minutes |
| 515 | Understanding related parties (Core) | Related parties controls/procedures |
| 515-1 | Understanding related parties (Core) | Related parties |
| 510 | Identifying risks through understanding the entity (Core) | Information on changes in directors, management or key accounting personnel |
| 520E | Risk report (Core) | Risk assessments |
| Response to assessed risks | ||
| 645 | Litigation, claims and non-compliance (Core) | Actual/threatened litigation |
| General | ||
| 6.3 | Trial balance | Trial balance |
| Audit plans and procedures - Assets | ||
| A | Cash leadsheet | Cash and cash equivalents schedule |
| A | Cash leadsheet | Bank reconciliations |
| A | Cash leadsheet | Bank statements - Year-end |
| A | Cash leadsheet | Bank statements - Subsequent to year-end |
| A | Cash leadsheet | Bank accounts closed |
| A | Cash leadsheet | Credit card statements |
| B | Investment leadsheet | Investment schedule |
| B | Investment leadsheet | Broker statements |
| B | Investment leadsheet | Buy/sell confirmation slips |
| C | Accounts receivable, trade and other leadsheet | Aged accounts receivable schedule |
| C | Accounts receivable, trade and other leadsheet | Allowance for doubtful accounts schedule |
| C | Accounts receivable, trade and other leadsheet | Credit memo summary |
| C | Accounts receivable, trade and other leadsheet | Bad debt expense schedule |
| D | Inventory leadsheet | Inventory schedule - Summary |
| D | Inventory leadsheet | Inventory schedule - Detail |
| D | Inventory leadsheet | Inventory provisions |
| D | Inventory leadsheet | Inventory on consignment |
| D | Inventory leadsheet | Inventory held by third parties |
| D | Inventory leadsheet | Work in progress |
| D | Inventory leadsheet | Inventory cut-off |
| E | Loans and advances receivable leadsheet | Loans and advances receivable schedule |
| E | Loans and advances receivable leadsheet | Loans and advances receivable impairment schedule |
| L | Prepaid expenses and other assets leadsheet | Prepaid and other assets schedule |
| N | Long-term investments leadsheet | Long-term investment schedule |
| N | Long-term investments leadsheet | Copies of financial statements of subsidiaries, affiliates and joint ventures |
| U | Property, plant and equipment leadsheet | Property, plant and equipment schedule |
| U | Property, plant and equipment leadsheet | Property, plant and equipment schedule - Additions |
| U | Property, plant and equipment leadsheet | Property, plant and equipment schedule - Disposals |
| U | Property, plant and equipment leadsheet | Property, plant and equipment schedule - Depreciation |
| U | Property, plant and equipment leadsheet | Property, plant and equipment schedule - Impairment |
| U | Property, plant and equipment leadsheet | Property, plant and equipment schedule - Valuation |
| W | Intangibles and goodwill leadsheet | Intangibles and goodwill schedule |
| W | Intangibles and goodwill leadsheet | Intangibles and goodwill schedule - Additions and disposals |
| Audit plans and procedures - Liabilities and equity | ||
| AA | Bank indebtedness leadsheet | Bank indebtedness schedule |
| AA | Bank indebtedness leadsheet | Bank reconciliations |
| AA | Bank indebtedness leadsheet | Bank statements - Year-end |
| AA | Bank indebtedness leadsheet | Bank statements - Subsequent to year-end |
| AA | Bank indebtedness leadsheet | Bank accounts closed |
| AA | Bank indebtedness leadsheet | Credit card statements |
| BB | Notes payable and bank debt leadsheet | Notes payable and bank loans schedule |
| BB | Notes payable and bank debt leadsheet | Notes payable and bank debt financing documents |
| BB | Notes payable and bank debt leadsheet | Covenants, restrictions, guarantees and other conditions on notes payable and bank debt |
| BB | Notes payable and bank debt leadsheet | Notes payable and bank debt repayment schedule |
| CC | Accounts payable and accrued liabilities leadsheet | Accounts payable schedule |
| CC | Accounts payable and accrued liabilities leadsheet | Accounts payable accrued liabilities schedule |
| FF | Income taxes leadsheet | Current income taxes schedule |
| FF | Income taxes leadsheet | Future income taxes schedule |
| FF | Income taxes leadsheet | Taxation authority documents |
| FF | Income taxes leadsheet | Prior year tax returns |
| FF | Income taxes leadsheet | GST/HST tax reports |
| GG | Loans and advances payable leadsheet | Loans and advances payable schedule |
| GG | Loans and advances payable leadsheet | Loans and advances payable documents |
| GG | Loans and advances payable leadsheet | Covenants, restrictions, guarantees and other conditions on loans and advances payable |
| GG | Loans and advances payable leadsheet | Loans and advances payable repayment schedule |
| GG | Loans and advances payable leadsheet | Loans with shareholders/related parties schedule |
| KK | Long-term debt leadsheet | Long-term debt schedule |
| KK | Long-term debt leadsheet | Long-term debt document |
| KK | Long-term debt leadsheet | Covenants, restrictions, guarantees and other conditions on long-term debt |
| KK | Long-term debt leadsheet | Long-term debt repayment schedule |
| UU | Equity leadsheet | Equity schedule |
| UU | Equity leadsheet | Dividends |
| Audit plans and procedures - Income statement | ||
| 695 | Revenue leadsheet | Income schedules |
| 695 | Revenue leadsheet | Deferred revenue schedule |
| 715 | Cost of sales leadsheet | Cost of sales schedule |
| 740 | Operating expenses leadsheet | Legal expenses |
| 740 | Operating expenses leadsheet | Expense schedules |
| Future orientated financial information (FOFI) | ||
| OL3.1 | Lawyer instructions - dividend declaration | Solicitors confirmation |
PEG Review
| Form number | PEG document | Associated query |
|---|---|---|
| Plan the engagement | ||
| RL1.1 | Review engagement letter - ASPE - CSRE 2400 (For periods ending on or after December 14, 2017) | Engagement letter |
| RL1.2 | Letter to a predecessor accounting firm - Review | Letter to predecessor accounting firm |
| RL2.1 | Management representations letter - Review - CSRE 2400 | Management representations letter |
| Perform procedures | ||
| 3-90 | Worksheet - Minutes of governance meetings | Director/shareholder minutes |
| 3-91-1 | Worksheet - Related-parties | Schedule of related party transactions |
| 3-91-2 | Worksheet - Related-parties | Related parties |
| Perform procedures - Assets | ||
| A | Cash leadsheet | Cash and cash equivalents schedule |
| A | Cash leadsheet | Bank reconciliations |
| A | Cash leadsheet | Bank statements - Year-end |
| A | Cash leadsheet | Bank statements - Subsequent to year-end |
| A | Cash leadsheet | Bank accounts closed |
| A | Cash leadsheet | Credit card statements |
| B | Investments leadsheet | Investment schedule |
| B | Investments leadsheet | Broker statements |
| B | Investments leadsheet | Buy/sell confirmation slips |
| C | Accounts receivable, trade and other leadsheet | Aged accounts receivable schedule |
| C | Accounts receivable, trade and other leadsheet | Allowance for doubtful accounts schedule |
| C | Accounts receivable, trade and other leadsheet | Credit memo summary |
| C | Accounts receivable, trade and other leadsheet | Bad debt expense schedule |
| D | Inventory leadsheet | Inventory schedule - Summary |
| D | Inventory leadsheet | Inventory schedule - Detail |
| D | Inventory leadsheet | Inventory provisions |
| D | Inventory leadsheet | Inventory on consignment |
| D | Inventory leadsheet | Inventory held by third parties |
| D | Inventory leadsheet | Work in progress |
| D | Inventory leadsheet | Inventory cut-off |
| E | Loans and advances receivable leadsheet | Loans and advances receivable schedule |
| E | Loans and advances receivable leadsheet | Loans and advances receivable impairment schedule |
| L | Prepaid expenses and other assets leadsheet | Prepaid and other assets schedule |
| N | Other investments leadsheet | Long-term investment schedule |
| N | Other investments leadsheet | Copies of financial statements of subsidiaries, affiliates and joint ventures |
| U | Property, plant and equipment leadsheet | Property, plant and equipment schedule |
| U | Property, plant and equipment leadsheet | Property, plant and equipment schedule - Additions |
| U | Property, plant and equipment leadsheet | Property, plant and equipment schedule - Disposals |
| U | Property, plant and equipment leadsheet | Property, plant and equipment schedule - Depreciation |
| U | Property, plant and equipment leadsheet | Property, plant and equipment schedule - Impairment |
| U | Property, plant and equipment leadsheet | Property, plant and equipment - Valuation |
| W | Intangibles and goodwill leadsheet | Intangibles and goodwill schedule |
| W | Intangibles and goodwill leadsheet | Intangibles and goodwill schedule - Additions |
| Perform procedures - Liabilities and equity | ||
| AA | Bank indebtedness leadsheet | Bank indebtedness schedule |
| AA | Bank indebtedness leadsheet | Bank reconciliations |
| AA | Bank indebtedness leadsheet | Bank statements - Year-end |
| AA | Bank indebtedness leadsheet | Bank statements - Subsequent to year-end |
| AA | Bank indebtedness leadsheet | Bank accounts closed |
| AA | Bank indebtedness leadsheet | Credit card statements |
| BB | Notes payable and bank debt leadsheet | Notes payable and bank loans schedule |
| BB | Notes payable and bank debt leadsheet | Notes payable and bank debt financing documents |
| BB | Notes payable and bank debt leadsheet | Covenants, restrictions, guarantees and other conditions on notes payable and bank debt |
| BB | Notes payable and bank debt leadsheet | Notes payable and bank debt repayment schedule |
| CC | Accounts payable and accrued liabilities leadsheet | Accounts payable schedule |
| CC | Accounts payable and accrued liabilities leadsheet | Accounts payable accrued liabilities schedule |
| FF | Income taxes leadsheet | Current income taxes schedule |
| FF | Income taxes leadsheet | Future income taxes schedule |
| FF | Income taxes leadsheet | Taxation authority documents |
| FF | Income taxes leadsheet | Prior years tax returns |
| FF | Income taxes leadsheet | GST/HST tax reports |
| GG | Loans and advances payable leadsheet | Loans and advances payable schedule |
| GG | Loans and advances payable leadsheet | Loans and advances payable documents |
| GG | Loans and advances payable leadsheet | Covenants, restrictions, guarantees and other conditions on loans and advances payable |
| GG | Loans and advances payable leadsheet | Loans and advances payable repayment schedule |
| GG | Loans and advances payable leadsheet | Loans with shareholders/related parties schedule |
| KK | Long-term debt leadsheet | Long-term debt schedule |
| KK | Long-term debt leadsheet | Long-term debt documents |
| KK | Long-term debt leadsheet | Covenants, restrictions, guarantees and other conditions on long-term debt |
| KK | Long-term debt leadsheet | Long-term debt repayment schedule |
| UU | Equity leadsheet | Equity schedule |
| UU | Equity leadsheet | Equity |
| Perform procedures - Income statement | ||
| 695 | Revenues leadsheet | Income schedules |
| 695 | Revenues leadsheet | Deferred revenue schedule |
| 728 | Payroll and other expenses leadsheet | Payroll expense schedule |
| 728 | Payroll and other expenses leadsheet | Payroll tax reports |
| 728 | Payroll and other expenses leadsheet | Employee bonus and incentive plans |
| 728 | Payroll and other expenses leadsheet | Stock option plans |
| 740 | Operating expenses leadsheet | Expense schedules |
| General | ||
| 6.3 | Trial balance | Trial balance |
| Financial reporting framework | ||
| FRF910 | Worksheet FRF - ASPE - Leases | Lease documents |
PEG Compilation
| Form number | PEG document | Associated query |
|---|---|---|
| Plan the engagement | ||
| CL1.1 | Compilation engagement letter | Engagement letter |
| CL1.1-1 | Compilation engagement letter | Engagement letter |
| Completion documents | ||
| 350 |
Compilation engagement - Letter from management acknowledging responsibility for the financial information |
Letter from management acknowledging responsibility for the financial information |
| C350 |
Compilation engagement - Management acknowledgment of responsibilities |
Letter from management acknowledging responsibility for the financial information |
| General | ||
| 6.3 | Trial balance | Trial balance |
