Simplify review of work programmes
The requirements of ISA315 require risk to be reviewed at a granular level resulting in the Identified Audit Risk Database being used for ALL risks not just significant risks. Therefore tests are assigned in response to the risks in this database. It would be great if a report could be run to see which standard tests within standard programmes have not been assigned to identified risks so that they can be easily identified and tailored out (or assigned to a risk if the link has just been missed!)
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votes
Kristina Perry
shared this idea
Thank you for the suggestion. We will continue to monitor support for this idea.
Lamorna Harris
Senior Product Manager for Accounts & Audit