Skip to main content
CCH Software User Documentation

Module 7 - Finalising Planning (Mercia)

Product Help Banner.png


Customise Audit programmes & sample sizing

Standard customisation will automatically occur based on figures in TB and answers to tailoring questions, checklists etc. however you may further customise them as required for the audit.  Select customise standard programmes from the Planning section of the main index.

Select a standard audit programme for one of the audit areas and you will be presented with following screen


Tests can now be added, edited or inactivated (using toggle inactive button) and their order rearranged.

Any tests deselected, changed or added by the planner will show in the planner changes report covered later in these notes.

Also please note: that tests inactivated by computer or planner will not appear in the programme in the fieldwork section.

Sample Sizing

If text needs to be changed or sample size calculated select relevant test and drill down for further dialog


To calculate sample size, select calculator symbol next to sample field. Enter the population to be tested, or click the Pick button to select an amount from the TB.  If key items are part of population this needs to be allowed for (see dialog screen below), but would probably only be entered when doing the field work.  Maximum sample sizes where relevant will be automatically applied by the system).    

Please note: the materiality or tolerable error figure and risk should be automatically calculated by the system.  Once the figures have been entered and the sample size calculated click the Use button to apply the sample to the test.


Budgets and employees assigned to audit

Enter employees on the audit by selecting Staff details from the planning folder in the Main index, and add/edit the staff records as necessary.  A Charge grade will need to be attached to each employee.   The grades are set up in the master pack.  

To enter budgets manually, select Budgets from the Planning folder in the Main index. The Budget entry and calculation screen will be displayed in which will be listed the details of the staff allocated to the audit and any budgets already allocated to them


To enter the overall total number of hours budgeted for a member of staff, and the allocation over audit areas, either double click on the staff members entry in the list, or highlight it and click the Manual entry button. The Entry of a manual budget dialog will appear.


The system lists the total number of hours currently recorded for the member of staff, allocated by area and any general unallocated hours which have been recorded. You may either ignore the allocation by area and enter the total hours as unallocated, or enter the time analysed by audit area, with any balance unallocated being entered in the general box. The second column in the list shows the total budget for each audit area in respect of all staff.

You may scroll through the list using the scroll bar, the navigation buttons, or the keyboard, and enter, or change, the budget for each area. To edit an existing figure, press <F2> to enter edit mode, otherwise your entry will overwrite the existing data.

To enter a figure for any unallocated amount, click on the entry box and enter or edit the data.

As you make entries, the total hours and charge figures will change to reflect the total of the entries made to date for the employee. When you have finished making your entries, press OK and the system will save the record and return to the Budget entry window. Alternatively, if you do not wish to save any changes you have made, click on Cancel.

On returning to the Budget entry window, the system will update the details shown for the individual and the totals for the audit. The lower half of the window contains entry fields for budgeted disbursements, contingency and the fee - you may enter these by clicking on the appropriate entry box, or tabbing to them, and changing the current information. As you make changes, either to the staff budgets, or to the entry boxes, the total cost for the audit and surplus or deficit from the agreed fee is calculated and shown.

When you have finished entering the budget information, click on Close to exit from the routine.

General planning memorandum

Having completed your risk analysis and planning it is advisable to review the general planning memorandum to see if it needs updating to reflect decisions made or information discovered.

Draft and final preliminary TB

The preliminary analytical review screen contains a column headed ‘preliminary TB’.  This should be frozen at any stage by checking the box ‘freeze figures’. This ensures that the TB data you used at planning is permanently recorded no matter what changes you make to the TB or journals are entered during completion. Later on when reviewing the final analytical review you will be able to compare the preliminary TB data column with the final TB which will contain the latest figures including adjustments (e.g. journal entries).  If there are some material differences then this may indicate that areas need to be revisited. 


Once planning has been signed off the setting of the freeze figures check box cannot be changed so it would normally be checked before planning sign off so that the preliminary and final TB columns can also be compared at any time during completion.  Again if there are material differences this may indicate areas need to be revisited.




  • Was this article helpful?