Visibility conditions and examples

The following table describes the available visibility conditions:

Condition

Parameters

Example

RMM (Risk of Material Misstatement)

Select an assertion type, a group from the trial balance and one of the following conditions:

  • RMM - selected group has RMM for this assertion type
  • No RMM - selected group has no RMM for this assertion type

If the new risk module is enabled in your product, a difference set of parameters are available for this condition:

  • Select the assertion type
  • Select the area or business cycle
  • Specify the logical operation to compare and evaluate (=,<=,>=)
  • Select the RMM scale

Note that the values in the RMM scales list depend on your product setup.

If Completeness for Cash has No RMM, then show this item.

Or, if the new risk module is enabled in your product:

If Accuracy for Inventory has RMM less than Medium, then hide this item.

Financial Grouping

Select a group from the trial balance, specify the year (current or prior) and one of the following balance values:

  • is zero
  • is non-zero
  • is material
  • is not material

If the balance for the Short term investment account for the Current year is material, then show this item

Response

Select a source document, a procedure in the document and a response for the procedure

In the 200 Optimizer document, if the response to What is the type of engagement as defined under SSARS21? procedure is Compilation, then hide this item

Consolidation

Specify whether the engagement is Consolidated or Non-consolidated

If the engagement is Consolidated, then show this item

Reporting period

Select the reporting period:

  • Monthly
  • Quarterly
  • Semi-Annual
  • Annual

If the reporting period is Annual, the show this item

Date

Select the nature of the date:

  • Effective on
  • Expires on

Select the period type options for fiscal year and interim periods within a fiscal year:

  • Year start date
  • Year end date
  • Period start date
  • Period end date

Select the mathematical operations used to compare and evaluate (<,>, <=,>=)

Select the date

This item shows if effective date for the year start date is after November 30-2019.

Organization type

Select country and select organization type

If the entity type is Canadian Private Corporation, then show this item

Language Select a content language from the drop-down. If the content language is French, then show this item.

Note that the content language means the language currently selected in the Engagement Properties popup up.

Group

Add the conditions in this group

Note: All the above condition types are available for you to set up.

This item shows if the engagement type is Review and the entity type is Canadian Private Corporation or if the year star date is after October-21-2019

Form Value

You can include one or more forms in the condition setup. Select the form name, a field in the selected form and a value for the selected field.

The value options for a selected field depend on the field type. For example, numeric fields have logical operators and numerical values, while date fields have a calendar icon for date selection.

Note: This condition is only available if you have custom forms in your product. For example, Tax forms.

If the field T2S8 in S8 - Capital cost allowance (CCA) form is > 10 or the field T3S8 in S8 - Capital cost allowance (CCA) form is > 10, then show this item.

Example 1: One condition

The following visibility settings make a document visible if the fiscal year starts after November 30, 2018.

Visibility settings

If the year start date for the engagement is December-20-2018, the condition evaluates true and the document is available (shown) in the engagement file.

If the year start date for the engagement is May-15-2018, the condition evaluates false and the document is not available (hidden) in the engagement file.

Example 2: Two conditions

The following visibility settings make a document visible if the engagement is a Review engagement with a fiscal year that starts after November-30-2018.

Visibility settings

If the type of the engagement is Compilation and the engagement year start date is December-15-2018, the final result is false and the document is not available (hidden) in the file.

Example 3: One condition and a group of conditions

Let's add a Group condition to have a nested setup. A Group condition allows you to group more than one condition and have them evaluated together. The result is then compared to other available conditions.

The following visibility settings make a document not visible if the engagement is a Preparation engagement or if the entity is a Canadian Private Corporation with a fiscal year that starts after December-31-2018.

Visibility settings that make a document not visible

If the engagement year start date is December-20-2018, the organization type is Canadian Controlled Private Corporation and the engagement type is Review, the final result is false and the document is not available (hidden) in the file.

Example 4: Two groups of conditions

The following settings make a document visible for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020.

Visibility settings that make a document visible for fiscal year beginning after December 15, 2019

Let's assume that the reporting period is Annual, year start date for that period is November-30-2018, the interim period is Monthly and the year start date for that period December- 30-2019.

The system evaluates the first group condition - and the result is false because one of the conditions is not met. Then it evaluates the second group condition and the result is true, because both conditions are met.

Lastly, it evaluates the results for the two group conditions based on the visibility logic at the top (which states that the document shows if any of the conditions is true) - to finally have an end result that the document is available (shows) in the file.