Perform fieldwork

This topic applies to CaseWare Audit International.

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During the fieldwork phase of the audit engagement, you need to complete the Plans and procedures checklist documents (also known as, Work Programs). When you select High online collaboration in the A100 Optimizer, a query document is included for each section in the Plans and Procedures folder in the Documents page.

The procedures included in each Work Program are based on the following rules:

Balance Material RMM Procedures
No None
Yes No Minimal
Yes Yes Low/Medium A. Substantive Procedures - Basic
Yes Yes Yes

A. Substantive Procedures - Basic
B. Substantive Procedures - Extended
C. Substantive Analytical Procedures

For example, if there is a non-material balance for a given Financial Statement area, a minimal set of analytical procedures and scheduling are included in the corresponding Work Program.If there is a material balance for a given Financial Statement Area and low to medium risk of material misstatement (RMM), a basic set of substantive procedures are included in the corresponding Work Program.

When the RMM is High, you get all three classes of procedures.

As you complete a fieldwork Work Program, be sure to select N/A for any procedure that is irrelevant to the engagement.

You can make changes to checklist documents if needed or set up and modify visibility settings. See Add visibility settings in checklists for more information.