Appendix 2 - Merge Codes

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Microsoft Word

Using Microsoft Word, the programme recognizes sections in documents and resolves merge codes in both the headings and text in all sections. This enables you to use sections to format parts of your document in portrait and part in landscape.

System data

[#Date#]
[#Firm#]
[#Firm Add 1#]
[#Firm Add 2#]
[#Firm Add 3#]
[#Firm Add 4#]
[#Firm Add 5#]
[#Reference#]
[#Title#]
[#Author#]

Today's date
Your firm's name
Your firm's address line 1
Your firm's address line 1
Your firm's address line 1
Your firm's address line 1
Your firm's address line 1
Document file name (prefix only)
Document title
Document author

Client data

[#Code#] Client's audit pack code

[#Name#] Client's name

[#Add 1#] Address line 1

[#Add 2#] Address line 2

[#Add 3#] Address line 3

[#Add 4#] Address line 4

[#Add 5#] Address line 5

[#Address#] Client's address

[#Name/Add#] Client's name and address

[#Incorp#] Date of incorporation

[#Day#] Day of accounting reference date

[#Month#] Month of accounting reference date

[#Trading#] Trading as

[#Secretary#] Company secretary

[#Activity#] Principal activity

[#Period end#] Current period end date

[#Period start#] Current period start date

[#Part init#] Partner's initials

[#Part name#] Partner's name

[#Man init#] Manager's initials

[#Man name#] Manager's name

[#Sen init#] Senior's initials

[#Sen name#] Senior's name

Reference data

[#RO*#]
[#AR*#]
[#SB*#]
[#L1*#]
[#L2*#]
[#L3*#]
[#BP*#]
[#B1*#]
[#B2*#]
[#SO*#]
[#IB*#]
[#SS*#]
[#TO*#]
[#PY*#]
[#VO*#]

Registered office
Accounting records location
Statutory books location
Client location 1
Client location 2
Client location 3
Bankers - primary
Bankers - secondary 1
Bankers - secondary 2
Solicitors
Insurance brokers
Software suppliers
Main tax office
PAYE office
VAT office

Where * may be

NAM
AD1 to AD4
CON
REF
PHN
FAX

Name
Address lines
Contact
Reference
Phone number
Fax number

Table Controls

The following codes can be used to insert tables into the document and tailor their appearance.

Code	Result
[#Borders#]	The default setting is that the tables will not have borders and the headings to each column will be in bold font. If you wish the tables to have borders and for the heading row to be both in bold font and shaded, include this code in the document. All tables inserted after the position of the code will have borders, either to the end of the document or until a [#No borders#] code is encountered.
[#No borders#]	This code turns off borders in tables inserted into the document. All tables appearing after the position of this code will be inserted without borders, either to the end of the document or until a [#Borders#] code is encountered.
[#Set columns 99;99;….#]	Tables inserted by codes have predefined column widths. The widths used will vary from code to code and are appropriate for the type of data included in the column. The defaults for some tables will fit on a portrait page, others require landscape to show all the data. You can change the width of the columns in a table by using this code. Following the code name can be up to 15 numbers separated by semicolons which will set the width of the corresponding column in the table. For example, if you wish a 4 column table to have column widths of 150, 100, 75, 75, the code would be: [#Set columns 150;100;75;75#] From this point on any tables inserted would use these widths for the first 4 columns, and if there were more columns the remainder would default to a width of 50. Any widths set will be used for all subsequent tables until a [#Clear columns#] is encountered.
[#Clear columns#]	This code clears any user set column widths. All tables inserted after this code will be with their default column widths.
[#TQ_99/88#]	Insert the specified question, section 99 question 88, as a row in a table. The table will have 2 columns, one for the question and one for the answer. If you insert a number of codes on consecutive lines, the system will create a single table with one row for each question.
[#TQ_99/88;Yes text;No text#]	This code allows you to insert your own description for a yes or no answer to a question. This is not inserted as a row in a table, but as standard paragraph text. For example: [#TQ_02/03;A debtors circulation is to be carried out;No debtors circulation is planned#]
[#BI_Name of file_Description to include if not present#]	Insert the key facts summary in respect of the specified background information entry. The name of the file is the name of the template as defined in the master pack. If you wish to insert additional background information created at user level, the file name should be the name of the item added by the user. The item is inserted as a row in a table with 2 columns, one for the name and one for the key facts summary. If you insert a number of codes on consecutive lines, the system will create a single table with one row for each item. The “Description to include if not present” is options. If the information has not been completed for the client, the system will insert this description, or the Name of the file if no description is provided in the first column and “No information recorded” in the second.
[#IR#]	Inserts the level of inherent risk using the name allocated to the band, e.g. High. If the inherent risk questions have yet to be answered, it inserts “Not yet assessed”.
[#CE_99#]	Inserts the level of control risk for the specified area. If the master pack follows the ISA model, the assessment of the control environment will be inserted no matter what area is indicated in the code. Similarly, if non- ISA and reliance is based on proprietorial control, it will be this level that is inserted.
[#MATERIALITY#]	Inserts two tables showing the base calculations and the calculated and overridden levels of materiality. If the document is created during completion, review figures are also included. Planner’s and reviewer’s comments are inserted where present.
[#PAR#]	Inserts a table showing the information from the preliminary analytical review dialog. If the audit pack is still at the planning stage, the following columns are included: Audit area Balance for the current audit Balance for the previous audit Working materiality Equations Commentary Material area Identified risks If planning has been signed off, the columns are: Audit area Balance at planning Final TB balance Planning commentary Review commentary Material area Identified risks Due to the number of columns, the table needs to be inserted on a landscape page.
[#PCL_9.ABC#]	Inserts a table listing the text and completion details in respect of the specified perennial checklist. 9 indicates the number of the audit area, note this is the number not the reference, and ABC indicates the checklist reference. The columns of the table are as follows: Question number Text of question Reference WP schedule attached by user Answer Answered by Date Any completion comments are included after the text of the question.
[#ACL_9.99#]	Inserts a table listing the text and completion details in respect of the specified annual checklist. 9 indicates the number of the audit area, note this is the number not the reference, and 99 indicates the checklist number. The columns of the table are as follows: Question number Text of question Reference WP schedule attached by user Answer Answered by Date Any completion comments are included after the text of the question.
[#BUDGETS#]	Inserts a table listing the audit team and their budgeted time and value. The table is totaled and the information regarding disbursements and fees are also included.
[#EQU_Code#]	Inserts the results of the equation identified by “Code” as a row in a table. As with tailoring questions, if you include a number of codes in consecutive lines, these will all be inserted as a single table. The table has 11 columns, one for the name of the equation and 10 for the results. Due to the number of columns the table needs to be inserted on a landscape page.
[#TEAM#]	Inserts a table listing the members of staff who have been allocated to the audit.
[#NOTES#]	Inserts a table listing all audit, review and opinion notes with clearing details. The table has 5 columns: Note type Raised by Note text Clearing comment Cleared by
[#RISKS#]	Inserts a table listing all identified audit risks. The table has 4 columns if the audit is still at the planning stage: Source Risk text Designed audit procedures Audit areas/assertions If the audit is in the completion stage, an additional column is included to contain the conclusion.
[#CHANGES#]	Inserts a table listing all changes that have been made to planning since planning was signed off. The columns included are: Item changed Details of change User Date and time
[#JOURNALS#]	Inserts a table listing all journals that have been agreed with the client.
[#UNADJUSTED#]	Inserts a table listing all potential journals not agreed with the client and therefore forming the schedule of unadjusted errors.
[#ASSESSED#]	Inserts a table listing a summary of the risk assessment. This takes the same form as the summary report introduced in this release and has the following columns: Audit area Assertion Overall risk Control reliance Non sampling reliance Residual risk Assertion factor Sample size Sample interval (where calculated)

Microsoft Excel

System data

[#Date#]
[#Firm#]
[#Reference#]
[#Title#]
[#Author#]

Today's date
Your firm's name
Document file name (prefix only)
Document title
Document author

Client data

[#BI_Background File Name#] (see note below)

[#Code#]
[#Name#]
[#Period end#] [#Part init#] [#Part name#]
[#Man init#] [#Man name#] [#Sen init#] [#Sen name#]

Client audit pack code
Client name
Current period end date
Partner's initials
Partner's name
Manager's initials
Manager's name
Senior's initials
Senior's name

[#BI_Background file name#]

The “Backgound file name” is the template file name defined in the index. If the item to be inserted is not from the user defined index, then the area name should be used e.g. if you instruct your staff they should always create a background area called "Business review", but you do not create this in the index, the code would be [#BI_Business review#]. However, if you create this in the index and associate it with a file name "B review", the code would be [#BI_B review#].

Extended Codes

Four extended codes are included to allow you to embed planning information in working papers. These are different from previous codes in that they embed more than just one figure or date. The codes, which must be entered in column 1 of the spreadsheet, are as follows:

[#Equ_AAAA#]	Where AAAA is the code of an equation in the equation editor. This will cause the system to insert the results of the specified equation. The name of the equation will appear in the cell where the code was entered and the results will be inserted in columns 2 to 11. Column 2 holding the latest year, 3 the previous year, etc.
[#Budget#]	This code will cause the summary information, shown on the first page of the budget report from the planning section, to be inserted. The row on which the code appeared will be replaced by headings and this will be followed with the totals for each staff member, totals and the calculation of the projected surplus or deficit.
[#Materiality#]	This coded will be replaced by the contents of the materiality calculation. The system inserts the same information as included on the printed report.
[#Risk#]	This code results in the risk table being inserted together with any comments that have been made on the audit approach for each area.

As the information is inserted, you do not have to leave space for each section, the system will expand the spreadsheet as required.