CASEWARE

AUDIT INTERNATIONAL







GETTING STARTED GUIDE
EXISTING USERS



Copyright and Trademark Notice
Copyright 2013 CaseWare International Inc. (CWI). All Rights Reserved. Use, duplication, or disclosure by the
United States Government is subject to the restrictions set forth in DFARS 252.227-7013 (1)(ii) and FAR 52.227-19.
Notice to U.S. Government End Users. This publication and the related computer software was developed exclusively
at private expense and for the purposes of U.S. acquisition regulations the related computer software is commercial
computer software subject to limited utilization (Restricted Rights).

This publication may only be copied and otherwise used as permitted in the applicable license agreement and,
subject to the express terms of such license, use of this publication is subject to the following terms and conditions:
All copyright and other proprietary notices must be retained on every copy made.
CWI has not conferred by implication, estoppel or otherwise any license or right under any patent, trademark or
copyright of CWI or of any third party.

This publication is provided as is without warranty or condition of any kind, either expressed or implied, including,
but not limited to, the implied warranties of merchantability, fitness for a particular purpose, or non-infringement.
This and related publications may include technical inaccuracies or typographical errors. Changes are periodically
made to CWI publications and may be incorporated in new editions.

CWI may improve or change its products described in any publication at any time without notice. CWI assumes no
responsibility for and disclaims all liability for any errors or omissions in this publication or in other documents, which
are referred to within or linked to this publication. Some jurisdictions do not allow the exclusion of implied warranties,
so the above exclusion may not apply to you.

Should you or any viewer of this publication respond with information, feedback, data, questions, comments,
suggestions or the like regarding the content of any CWI publication, any such response shall be deemed not to be
confidential and CWI shall be free to reproduce, use, disclose and distribute the response to others without limitation.
You agree that CWI shall be free to use any ideas, concepts or techniques contained in your response for any
purpose whatsoever including, but not limited to, developing, manufacturing and marketing products incorporating
such ideas, concepts or techniques.

This publication is distributed internationally and may contain references to CWI products, programs and services that
have not been announced in your country. These references do not imply that CWI intends to announce such
products, programs or services in your country.

Product names, logos, designs, titles, words or phrases within this publication may be trademarks, service marks, or
trade names of CWI or other entities and may be registered in certain jurisdictions.

Printed and bound in Canada.


CaseWare International
469 King Street, 2nd Floor
Toronto, Ontario, Canada M5V 1K4
Telephone: 416-867-9504
Fax: 416-867-1906
Website: http://www.caseware.com

Revision Date Comment
A December 2010 V2010.00
B June 2011 V2011.00
C August 2011 V2011.10
D September 2011 V2011.20
E January 2012 V12.00
F June 2012 V13.00
G February 2013 V14.00



Table of Contents
Page
1 GETTING STARTED ...................................................................................................... 1
1.1 Overview of Audit International ..................................................................................................... 1
1.2 System Requirements ................................................................................................................... 2
2 UPDATING EXISTING AUDIT INTERNATIONAL MASTER TEMPLATE .................................... 3
2.1 Download your Audit International update installation .................................................................. 3
2.2 Make a backup of your existing master Audit International template ............................................ 3
2.3 Install and update Audit International master template ................................................................. 3
2.4 Reviewing and making further changes ........................................................................................ 4
2.4.1 Updating document and content version ...........................................................................................4
2.5 Firm Repackage and Distribution .................................................................................................. 5
3 UPDATING EXISTING AUDIT INTERNATIONAL CLIENT ENGAGEMENT FILES........................ 6
3.1 Install the Firm authors repackaged template .............................................................................. 6
3.2 Updating each client file to the new version .................................................................................. 6
3.2.1 Notification of an update ....................................................................................................................7
3.2.2 Update from Template Notification ....................................................................................................7
3.2.3 Template Update ...............................................................................................................................8
3.2.4 Updating Groupings ...........................................................................................................................8
3.2.5 Updating Settings ..............................................................................................................................9
3.2.6 Updating Documents .........................................................................................................................9
3.2.7 Updates to procedures in Work programs and Checklists ............................................................... 10
4 CREATING A CLIENT FILE ........................................................................................... 11
4.1 Creating a New Client File based on Audit International ............................................................. 11
4.2 Creating a New Client File from Existing Client Data .................................................................. 12
5 GETTING HELP .......................................................................................................... 13
5.1 Troubleshooting: Did you encounter problems? ......................................................................... 13
5.2 CaseWare QuickVids .................................................................................................................. 13
5.3 Technical Support ........................................................................................................................ 13
5.4 What you need to tell us .............................................................................................................. 14
5.5 Contact Us ................................................................................................................................... 14
6 APPENDIX CONTENT UPDATE LISTING OF DOCUMENT CHANGES ................................ 15




1
1 Getting Started
1.1 Overview of Audit International
CaseWare International Inc. licenses certain content for Audit International under agreement with the
Canadian Institute of Chartered Accountants (CICA). The content provides non-authoritative guidance on
applying International Standards on Auditing (ISAs) issued by the International Auditing and Assurance
Standards Board (IAASB).

The CICA describes their ISA Engagement Forms as "a comprehensive practice assistance tool designed
to assist practitioners with the implementation of International Standards in the audit of small- and
medium-sized enterprises. Developed by the authors of IFACs Guide to Using International Standards on
Auditing in the Audits of Small- and Medium-sized Entities, these forms will assist you in meeting the
needs of individual engagements according to IFAC's international auditing standards, and provides you
with the added functionality of completing them electronically."

The content is updated on a regular basis by the CICA and practitioners should ensure that they are
using the most up to date version of all forms.

Condensed audit forms ("c" forms) are abbreviated versions of the standard ISA audit forms. They are
designed primarily for use on smaller engagements by auditors who understand the ISA requirements.
Compliance with ISA requirements is required regardless of what forms (standard, condense or memos to
file) are used. Additional information is provided on the use of "c" forms on Form 001c.

The sample forms, checklists, work programs and tools provided in the template are useful practice aids
that can save time and money while ensuring completeness and consistency. However, these practice
aids do not address the wide range of circumstances, risk factors or specific industry issues that may
exist for a particular client or groups of clients (such as those operating in a specialized industry).
Consequently, forms should always be tailored to address the known facts and circumstances of each
engagement.

For further information on applying ISAs to various sized entities, please see the IAASB articles available
on their website, www.ifac.org.

CaseWare has supplemented the CICA content with additional content covering areas not currently
addressed by the CICA.

Disclaimer
These forms are designed to assist practitioners in the implementation of the International Standards of
Auditing (ISAs) on the audit of small- and medium-sized entities. The forms are not intended to be a
substitute for the ISAs themselves. A practitioner should utilize these forms in light of his or her
professional judgment and the facts and circumstances involved in each particular audit.

CaseWare International Inc. disclaims any responsibility or liability that may occur, directly or indirectly,
as a consequence of the use and application of these forms.

Copyright
The Audit International template is copyrighted by CaseWare International Inc. Use of this template is
subject to CaseWare International Inc.s end user license agreement. All intellectual property rights in
the software and content remain the exclusive property of CaseWare International Inc. or the Canadian

2 CaseWare

Audit International
Institute of Chartered Accountants as the case may be. When using this template you must comply with
the law, including without limitation, copyright laws.
1.2 System Requirements
The Audit International template is designed using CaseWare

Working Papers 2012.

To update your existing files, your Audit International master template and client engagement files must
be Version 2011.20, 12.00 or 13.00. To check the version of your engagement file or master template:
1. Open your master file or engagement client file.
2. Click on the Documents button to open the document manager.
3. Open any Audit International document such as a checklist or a work program.
4. From the Help menu, select About Audit and check the version number.









3
2 Updating Existing Audit International Master
Template
The firms customized master template should be updated by the Firm author. Once updated, the master
template can be further customized, repackaged and distributed to your users. The update includes
changes for both functionality and content. The installation of the update modifies the master template,
and installs files needed for the client file updates. Users need to update each of the existing client files.

A detailed list of changes to the content and functionality for each version can be found in the Appendix to
this guide.
2.1 Download your Audit International update installation
Download your Audit International update installation by:
1. From the download page, locate the most recent version of the update file.
2. Right click and save the CWUpdate.cwp file. The file is saved to your hard drive in
the directory you choose. When saving to your computer, do not change the name of
the file. This could result in an inability to install the software correctly.
Do the following:
a. Specify the directory where you want the file to be saved (preferably an
empty folder) and click Save.
b. Close your browser.
2.2 Make a backup of your existing master Audit International template
Prior to installing the Audit International update, the Firm should make a back-up of your master Audit
International template.

To create a template back-up:
1. Close all instances of CaseView.
2. From Working Papers, select Tools | Templates.
3. Select the Template (Audit International) to back up, and select Repackage.
4. In the Template Package Wizard, click Next, then select the name and destination of
the Output File.
5. Click Finish.
6. Save the back-up to a secure location.
2.3 Install and update Audit International master template
The Audit International update can be installed on the Firm authors copy of the master template. Once
updated, the firm author can review the changes, make further customizations if necessary and
repackage the master file. Your staff should install the firms repackaged master template with the update
rather than the downloaded update. If your firm does not make any firm customizations to the master
template, your staff can install the update as well.

4 CaseWare

Audit International
1. Ensure you have created a backup of your master template outlined in 2.2.
2. Using My Computer or Windows Explorer, locate and double-click the
CWUpdate.cwp file you downloaded in step 2.1. (The file is where your Web
browser saved it.) This will begin the installation.
3. Follow the instructions on screen. Note: Updating the master Audit International
template will take 10-30 minutes.

Note: Any new documents will be added at the bottom of each folder in your master file.
2.4 Reviewing and making further changes
Once the update has completed, review the changes applied to the master template and make further
customization to the template. Check the Whats new in 14.00 section of the help to review the
functionality updates. A detailed list of changes to the content and functionality for each version can be
found in the Appendix to this guide.

Best Practice: Open the AO General settings document to review the settings, emphasizing on the
items that are new to this version after each version update. Modify the settings as necessary to suit your
firm.
2.4.1 Updating document and content version
Use the version numbers in CaseView Document Properties to indicate when a document has been
modified or replaced, and when the content of a work program or checklist has been updated. The client
file Update process uses the version numbers to make updates to client files.

The following convention is used for content and document versions as well as versions used in
mappings/groupings:
The first digit of the version is reserved for changes created by CaseWare.
The second digit of the version is reserved for changes created by distributors.
The third digit of the version is reserved for firm authors.
As the firm author, in practice, you will only need to change this third digit. For example, if the current
version is 2.1.3, the next version to use would be 2.1.4.


2.4.1.1 To indicate that a document has been modified or replaced:
1. In the Document Manager, right-click the document that has been modified or
replaced, and select Properties.
2. In the CaseView Document Properties dialog, click the Template tab.
3. In the Document Version field, type the new (increased) document version.

5
4. Click OK.

Note: If there has been firm modifications to the AO General options document, update the Document
version number as specified above as well.
2.4.1.2 To indicate that the content of a work program or checklist has been updated:
1. For each work program or checklist, open the document and update procedures.
2. Increase the version number of any existing procedures that has been modified.
3. Once complete, save and close the document.
4. In the Document Manager, right-click the document that has been modified or
replaced, and select Properties.
5. In the CaseView Document Properties dialog, click the Template tab.
6. In the Content Version field, type the new (increased) content version.
7. Click OK.
2.4.1.3 To indicate that a mapping or grouping structure has changed:
1. In the Document Manager, from the CaseView Tools menu, select Template
Versions.
2. In the Template Versions dialog, click the General tab.
3. Locate the field corresponding to the mapping or grouping that has changed. For
example, if the Group 1 structure has changed, you will need to change the version
in the Group 1 Structure field.
4. In the field that you located in the previous step, type the new (increased) version of
the mapping or grouping structure.
5. If additional mapping or grouping structures have changed, repeat steps 3 and 4 as
needed.
2.5 Firm Repackage and Distribution
If your firm has customized content or modified the template to better meet the requirements of your firm,
you will need to distribute your Firms updated templates to users.

Any additional documents added by the Firm are added to the repackage and will be available to
engagements.
1. Close all instances of CaseView.
2. From Working Papers, select Tools | Templates.
3. Select the Template with the customizations, and select Repackage.
4. In the Template Package Wizard, click Next, then select the name and destination of
the Output File.
5. Select Finish.
6. Retain a back-up of the templates.
7. Provide the repackaged Firm-customized template to your users.


6 CaseWare

Audit International
3 Updating Existing Audit International Client
Engagement Files
Client Engagement files can now be updated much more conveniently and easily from a Master template.
Users should install the firm authors repackaged template which contains files necessary to update your
client engagement files. Once installed, when you open a client file, a notification window now informs
you that new updates are available. Dialog boxes enable you to control the updating of new functionality,
General Options Settings, changes to mapping and grouping structures, documents, and procedures in
work programs and checklists.

It is highly recommended that the update not be applied to a file after the engagement has been
started for the year.

Best Practice: If you are using the SmartSync version of Working Papers the update should be
performed on the Parent file after all sync copies have synced their changes to the Parent to optimize
performance.
The update can be performed on a sync copy as long as it has received all changes from other sync
copies.
3.1 Install the Firm authors repackaged template
1. Using Windows Explorer, locate the .cwp file distributed by your firm. Your firm
should provide the location of this file.
2. Copy the file to your desktop and then double-click the file and the Setup program
opens. The on-screen instructions will guide you through the installation process.
3. Unless otherwise directed by your firms IT team the files are installed to the following
directory: C:\Program Files\CaseWare\Document Library\ and C:\Program
Files\CaseWare\Library. If necessary, you can change the default paths.
4. Click Finish. The template installation will begin. Upon successful completion of the
template installation, a dialog will appear indicating such. Click the Close button to
continue.
Note: The installation process may take several minutes.
3.2 Updating each client file to the new version
After the installation of Firm authors repackaged template, the master template is now up-to-date and
you are ready to update your engagement client files. The update is now accessible upon opening your
engagement client file.

Note: During the update process, a Back Up dialog may appear. This enables you to back up your client
file before performing any updates. In this dialog, type the location of the backup folder. Click OK to
perform the backup, or click Cancel to cancel the backup.

7

3.2.1 Notification of an update
Open an active client file in Working Papers. A notification balloon appears at the top left of the document
manager, notifying an update is available. Click in the notification balloon to start the update process.



Note: You can also click Check for Updates from the update popup menu Update From Template
Status , in the status bar near the bottom right of the window.


3.2.2 Update from Template Notification
An Update from Template Notification dialog appears that displays a list of the documents to be updated.
Click Yes to continue with the update, or click No to postpone the update. If you click Never, the
notification balloon will no longer appear when template updates have been made available.

Note: The update can still be manually performed by clicking Check for Updates from the update popup
menu Update From Template Status.

8 CaseWare

Audit International

3.2.3 Template Update
The Template Update dialog appears when there is a new version. Click Update to update the client file
to this version of the template, or click Cancel to cancel the update process.

3.2.4 Updating Groupings
From time to time, Firm authors may update other areas of the master template. The following dialog will
show only when the firm authors have made changes to Mappings / Grouping structures. Click Update to
update all structures, or click Skip to skip this step for now.



9


3.2.5 Updating Settings
If your firm author has updated the General settings such as the firm modifying the assertions or the risk
properties, the Settings dialog appears. This dialog will show only when the firm authors have made
changes to AO Settings document. Click Update to update all settings, or click Skip to skip this step for
now.


3.2.6 Updating Documents
If documents have been added, deleted, or changed as part of this update, the Document dialog appears.
The file listing is collapsed by default. Depending on the number of documents that appear in this section,
you may need to click on each heading for New Documents, Deleted Documents and Updated
Documents to open the listing of documents affected.

For each document in the update, click on the checkbox under Add, Delete, or Update to include this
document in the update, or click N/A to indicate it is not applicable and exclude it from the update. For
example, if a document does not need to be in this engagement file, under the New Documents, select
N/A and the document will not be brought into the file. Once N/A is selected, the document will hide in the
dialog. Click the Show N/A checkbox at the bottom to display all items that have been selected as not
applicable for this engagement if N/A was selected in error.

Click the Update button to perform the document update, or click Skip to skip this step for now.


10 CaseWare

Audit International


3.2.7 Updates to procedures in Work programs and Checklists
If work programs or checklists contain new or updated procedures, the Procedures dialog appears. For
each work program or checklist in the update, click the N/A check box to ignore updates for this work
program or checklist. Click Update to update all procedures in work programs and checklists that are not
ignored, or click Skip to skip this step for now.

The N/A checkbox selections are retained with the engagement and will stay checked for all subsequent
updates. Click the Show N/A checkbox to display all items that have been selected as not applicable for
this engagement.




11
4 Creating a Client File
The Audit International template can be integrated with your client data in the following way:
Create a new file based on CaseWare

Audit International template (i.e., no existing

client data at the time of creation)
Note
If security is enabled for Audit International, a message opens indicating that security
is enabled. A Log In dialog will appear where you can enter your user name and
password. You will be required to log in a second time once the creation of the new
file is completed.
If Working Papers is open, on the File menu you can select New to launch the
Create New File dialog.
4.1 Creating a New Client File based on Audit International
1. In CaseWare

Working Papers select File | New, then select Create a new file and
click OK.
2. Enter a name for your client file and select the Audit International file as the base
file. All components of the Audit International template are copied automatically to
your new client file.
3. The New File Wizard dialog will appear in Working Papers. Select the set of audit
forms for the audit engagement. All components of the selected template are copied
automatically into the new client file:
Audit if selected, only the documents tagged as Audit will be copied into the
client file.
Condensed if selected, only the documents tagged as Condensed will be
copied into the client file. The condensed is a subset of the audit and is typically
for clients with small audits.
Optimiser checklist if selected, the optimiser checklist will open and based on
your response to a series of questions, determine which documents are not
necessary to your client file. The documents that are not necessary can be
deleted based on responses in the AOCR - Audit Optimiser.
Cancel if selected, all documents from the master file will be copied into the
client file.
4. After the copying is completed, the Engagement Properties dialog is displayed.
Select the beginning and ending dates for your clients fiscal year. Click OK.
Note: Documents not found on the Document Manager after creation can be inserted from
the Document Library.
1. In the client file, select Insert | New Document | From Document Library.
2. Click the Source drop-down and select Audit International.
3. Select the document(s) you wish to include in your client file and click Add.

12 CaseWare

Audit International
4.2 Creating a New Client File from Existing Client Data
A new file can be created from a client data source. Company details, accounts, journal entries, and other
accounting data is imported from the specified data source and included in the new file.
1. Open CaseWare Working Papers and select Create a new file from client data and
click OK.
2. Bring in the trial balance by choosing one of three options:
Client data file based on an existing QuickBooks
1
accounting file
Existing file based on an existing Working Papers file
Other data source based on another accounting package
3. Click Next. Choose the file whose trial balance data you wish to include in the new
file.
4. Click Next. Enter a name for your client file and select the Audit International file as
the base file.
5. Click Finish. All components of the template are copied automatically to your new
client file.
Note: Prior to the file opening you will be prompted to select either Audit or Condensed. This
will build the Document Manager with the base forms for the selected audit. The condensed
is a subset of the audit and is typically for clients with small audits. Documents not found on
the Document Manager after creation can be inserted from the Document Library.



1
QuickBooks
TM
is a registered trademark of Intuit Inc.

13
5 Getting Help
The Audit International template comes equipped with on-line Help. Help can be accessed using the Help
button from the toolbar or using the Help button in dialogs.
5.1 Troubleshooting: Did you encounter problems?
Make sure that you have write privileges in the directories specified for the
installation.
Make sure that there is enough free disk space on the hard drive to meet the system
requirements listed in this guide.
Refer to the Norton AntiVirus section below if you receive a message indicating a
malicious script being detected.
2
Norton AntiVirus
If you are using Norton AntiVirus and running Audit International, you may receive a warning from
Norton of a malicious script being detected. This warning tells users that a program running is creating
documents on their system. Since this is how Audit International generates many of their files, Norton
AntiVirus identifies Audit International as a potential problem. Within this message, the user is provided
with 5 (five) options. The first time that the message appears, the user should select the final of the five
options - "Authorize this Script" to tell Norton that Audit International is a trusted application. This
prevents any future alerts when using the program. Note the activities by the FileSystemObject continue
to be monitored, so any worms using this object will still be detected.
5.2 CaseWare QuickVids
CaseWare QuickVids for Audit provide quick tutorials of the key functionality in Audit. Streamed in
video format, the QuickVids will help you take advantage of the many powerful features in Audit.
Throughout the help, QuickVids topics are indicated by . To view the QuickVids, visit the Audit Help
Centre on the CaseWare International website (www.caseware.com/support).

Remember to check back regularly as QuickVids are added to the CaseWare International website.

5.3 Technical Support
The CaseWare Support Network offers you a wide range of choices and access to high quality,
responsive technical support.

Before contacting technical support, please consult the online Help and any other documents included
with this package as your first source to solve a problem. Check the CaseWare website at
http://www.caseware.com/support/working-papers/audit for the latest troubleshooting and technical
information.

If you are unable to find the solution, you can receive information about obtaining CaseWare Technical
Support by contacting your nearest CaseWare Distributor.

2
Symantec, DeepSight, NetBackup, Norton AntiVirus, and Veritas are trademarks or registered trademarks of Symantec
Corporation or its affiliates in the U.S. and other countries. Other names may be trademarks of their respective owners.

14 CaseWare

Audit International

5.4 What you need to tell us
When you contact technical support, you should be at your computer and have your documentation
handy. Be prepared to provide the following information:
1. Your Client number.
2. The product version number.
3. The type of computer hardware you are using.
4. The Working Papers version number, found by clicking the Help menu and selecting
About.
5. The software version number of MS-Windows.
6. The exact wording of any messages that appear on your screen.
7. A description of what happened and what you were doing when the problem
occurred.
8. A description of how you tried to solve the problem.
5.5 Contact Us
Comments and suggestions about our software and this manual are greatly appreciated. As a user of our
products, you are in a unique position to provide ideas that have an impact on future releases of this and
other products. You can contact our support teams in several ways to provide your comments. Contact
information for CaseWare support for your country can be found on our web site at
http://www.caseware.com/about-us/distributors


15
6 Appendix Content Update Listing of
Document Changes
A summary of all modified documents changed between version 13.00 Rev A and Rev B of Audit
International is set out below.

Document
Number
New CWI Document Names Document Type Change
OVERVIEW
Overview of Audit International PDF Updated document
301
Worksheet - Engagement quality control
review checklist
Checklist New
400
Engagement Optmiser Checklist Checklist/Optimiser
with Actions
New
406
Engaged expert firm independence Word New
416
Worksheet - Provisions, estimates,
allowances and accruals
Word New
443
Worksheet Understanding and
evaluation of a service organisation
Checklist New
444
Worksheet - Understanding and
evaluation of the internal audit function
Checklist New
620
Worksheet - Using the work of an
auditor's expert
Checklist Updated procedures
4000.101
Statement of cash flows - Audit program Checklist New
5000
Worksheet - Consolidation completion Checklist New
5001
Worksheet - EQCR checklist - Group
audits involving component auditors
Checklist New
5002
Worksheet - Group audit - Overall
strategy
Checklist New
5003
Worksheet - Group audit - Group audit
plan
Checklist New
5004
Worksheet - Group audit - Group
planning memorandum
Word New
5005
Worksheet - Group audit - Group
component summary
Word New
5006
Worksheet - Group audit Component
auditors summary
Word New
5007
Worksheet - Group audit - Preparation
of group audit instructions
Checklist New
5008
Worksheet - Consolidation - Instructions
for consolidation procedures and group
financial reporting
Word New
5009
Worksheet - Consolidation procedures Checklist New
5010
Worksheet - Goodwill impairment Checklist New

16 CaseWare

Audit International
Document
Number
New CWI Document Names Document Type Change
5011
Worksheet - Group audit instructions Word New
5012
Worksheet - Group audit questionnaire Word New
5013
Worksheet - Group audit questionnaire -
Subsequent events
Word New
5014
Worksheet - Component auditors - Firm
summary profile
Word New
5015
Worksheet - Component auditors - Firm
infrastructure evaluation
Word New
5016
Worksheet - Component auditors - Firm
methodology evaluation
Word New
5017
Worksheet - Component auditors - Firm
independence confirmation
Word New
1.101
Property, plant and equipment - Audit
procedures
Work program Added 4 procedures
5.101
Investment property - Audit procedures Work program Added 4 procedures
10.101
Intangibles and goodwill - Audit
procedures
Work program Added 4 procedures
20.101
Long-term investments - Audit
procedures (
Work program Added 4 procedures
35.101
Loans and advances receivable - Audit
procedures
Work program Added 4 procedures
110.101
Inventory - Audit procedures Work program Added 4 procedures
120.101
Investments - Audit procedures Work program Added 4 procedures
130.101
Accounts receivable, trade and other -
Audit
Work program Added 4 procedures
135.101
Prepaid expenses and other assets -
Audit procedures
Work program Added 4 procedures
300.101
Long-term debt - Audit procedures Work program Added 4 procedures
325.101
Income taxes - Audit procedures Work program Added 4 procedures
330.101
Loans and advances payable - Audit
procedures
Work program Added 4 procedures
400.101
Notes payable and bank debt - Audit
procedures
Work program Added 4 procedures
425.101
Accounts payable and accrued liabilities
Audit
Work program Added 4 procedures
1500.101
Revenues - Audit procedures Work program Added 4 procedures
1600.101
Cost of sales - Audit procedures Work program Added 4 procedures
1600.105
Payroll and other expenses - Audit
procedures
Work program Added 4 procedures