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CCH Software User Documentation

Module 4 - Checklists and Analytical Tools

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Completing checklists

There are a number of standard checklists in the product.  Additional checklists can be included by answering the checklist questions within tailoring questions.

Planning checklists can be accessed from the Planning folder in the Main index.   To open a checklist select it and double click.  Then double click on a question and options to put in a comment, note, reference a document and record risks will be available.  Most questions can simply be answered yes, no or not applicable the remainder just have the selection ‘done’.


If text is keyed into field headed completion note this will turn question red in checklist and the note will need to be cleared before signing off planning.  To link to another document key in reference (e.g. if document was reference 345 in debtors section would need to key in G.345) and then select document button.  To see  all client documents go to menu and select Documents > User created documents.   If new document needs to be created key in working paper reference in dialog screen (see above) and then select document button. 


Select materiality from Planning folder in Main Index.  The calculations can be checked and if necessary overridden.   If overridden an explanation must be given in the box provided.

CCH Audit Automation uses the materiality figure, in conjunction with the level of audit risk for each audit area, to calculate the sample interval. You should therefore review the materiality figures calculated by Audit Automation prior to carrying out the analysis of audit risk.

Up to four materiality factors are calculated.


You may override the calculated figures if relevant, e.g. if you feel that materiality is understated as profits have been reduced by exceptional bonuses. To override the calculated level, type in the figures in the override column. It is important to demonstrate that you have thought about the level of materiality and the system will not allow you to proceed until you have entered some text in the memo box. Either indicate why you feel that the calculated level of materiality is appropriate, or say why you have overridden the computer generated figure.

Performance materiality, Area materiality and the level of triviality is displayed at the foot of the screen and you can also override the percentage used or absolute figures.

Client on Edit if you wish to enter information into this screen.

To compare materiality at planning stage with materiality after journal entries select calculate materiality review figures from completion drop down menu.  This will only be available after planning has been signed off. 

Preliminary Analytical Review (including equations and trends)

Select Preliminary Analytical Review (PAR) routine from the Planning folder of the Main index


Drilling down from any area within PAR gives option of adding comments. Completion notes can only be added after planning has been signed off.  Also user defined equations can be linked to give further audit evidence and analysis. 

Sub areas (e.g. wages and salaries) can be added by selecting the Add button and then inserting the account code range in the account range field.  Account codes can be added by just keying in or right clicking in the field and selecting individual codes or a range.  Please remember to select the calculation button next to the field to import the figures. 

Preliminary figures from TB can be ‘frozen’ by selecting column to freeze button in the dialog screen and then clicking freeze option.  The ‘frozen’ figures can then be compared with the final TB column which could include journal adjustments etc.


For full explanation of how equation editor works please click here Equation Editor



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