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CCH Software User Documentation

Post Planning Sign Off Changes

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It is required that planning is signed off before the Completion menu is made available. However, the planning and completion of auditing can take a more iterative approach. For example, you may decide that you are going to place a certain level of reliance on controls and plan your procedures accordingly. When you carry out the field work you may discover that the results of the work do not justify the level of reliance taken and that you therefore need to reduce the level of reliance, which will increase the audit risk required to be covered by substantive work. This will therefore require that you either increase reliance on non-sampling and perform extra work in that area, or accept a higher level of risk to be covered by sampling and increase the work here. In addition, you may identify further Audit Risks during completion and you will wish to enter these and possibly design appropriate procedures in respect thereof.

To record the above, you will revisit the area risk routines, which are always available from the main toolbar to give easier access during completion, and change the levels of risk, reliance and planned procedures. The system maintains a log of all changes made to planning following sign off and whenever you make such a change, the system will display the Record of changes dialog showing details of the element changed, the change made and you will be required to enter the reason why you have made the changes.


Enter the reason and click [OK].

You can review all changes made to planning after sign off by selecting the last item from the planning menu. This results in the display of a list of all changes made, from which you can restrict the list to changes made by an individual member of staff and produce a hard copy of the details displayed. list has also been added as the first item on the Review completion dialog.


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