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[null,null,null,null,null,null,null,null,null,null,"YZi",null,"Ch - PAF10",null,null,null,null,null,null,null,null,null,null,null,"Cl - PAF06.3",null,"PAF02",null,"PAF02"]
[null,null,null,null,null,null,null,null,null,null,"PAF01",null,"Ch - PAF11",null,null,null,null,null,null,null,null,null,null,null,"PAF07",null,"PAF03",null,"PAF03"]
[null,null,null,null,null,null,null,null,null,null,"PAF02",null,"Ch - PAF12",null,null,null,null,null,null,null,null,null,null,null,"PAF08",null,"PAF04",null,"PAF04"]
[null,null,null,null,null,null,null,null,null,null,"PAF03",null,"Blank Sheet",null,null,null,null,null,null,null,null,null,null,null,"PAF09",null,"PAF05",null,"PAF05"]
[null,null,null,null,null,null,null,null,null,null,"PAF04",null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF10",null,"PAF06",null,"PAF06"]
[null,null,null,null,null,null,null,null,null,null,"PAF05",null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF11",null,"PAF06.1",null,"PAF06.1"]
[null,null,null,null,null,null,null,null,null,null,"PAF06",null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF12",null,"PAF06.2",null,"PAF06.2"]
[null,null,null,null,null,null,null,null,null,null,"PAF06.1",null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF13",null,"Cl - PAF06.3",null,"Cl - PAF06.3"]
[null,null,null,null,null,null,null,null,null,null,"PAF06.2",null,null,null,null,null,null,null,null,null,null,null,null,null,"Blank Sheet",null,"PAF07",null,"PAF07"]
[null,null,null,null,null,null,null,null,null,null,"PAF06.3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF08",null,"PAF08"]
[null,null,null,null,null,null,null,null,null,null,"PAF07",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF09",null,"PAF09"]
[null,null,null,null,null,null,null,null,null,null,"PAF08",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF10",null,"PAF10"]
[null,null,null,null,null,null,null,null,null,null,"PAF09",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF11",null,"PAF11"]
[null,null,null,null,null,null,null,null,null,null,"PAF10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF12",null,"PAF12"]
[null,null,null,null,null,null,null,null,null,null,"PAF11",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF13",null,"PAF13"]
[null,null,null,null,null,null,null,null,null,null,"PAF12",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Blank Sheet",null,"Blank Sheet"]
[null,null,null,null,null,null,null,null,null,null,"PAF13"]
[null,null,null,null,null,null,null,null,null,null,"Blank Sheet"]

{"sheet":"PCAS - 0.1","index":2,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":true,"merged":[[16,11,16,12],[17,11,17,12],[15,11,15,14]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Private Company Audit System (PCAS)"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.6 (April 2019)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2019-04-20"]
[]
[]
[]
[null,null,null,null,null,null,"For latest version, see Croner-i Tax and Accounting",null,null,null,null,"PCAS homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide"]
[null,null,null,null,null,null,null,null,null,null,null,"Case Study"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Terms and Conditions",null,null,null,null,null,"Need any help?"]
[null,null,"Legal Info",null,null,null,null,null,"Call Product Support on 0800 231 5199"]
[null,null,null,null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"client.experience@croneri.co.uk"]
[]
[null,null,null,null,null,null,null,null,"For technical content queries, email:"]
[null,null,null,null,null,null,null,null,"content.queries@croneri.co.uk"]

{"sheet":"Cl - 0.1","index":3,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":true,"merged":[[16,11,16,12],[28,8,28,12],[31,8,31,11]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Clubs Audit Programme"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.5 (June 2019)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2019-06-01"]
[]
[]
[]
[null,null,null,null,null,null,"For latest version, see Croner-i Tax and Accounting",null,null,null,null,"PAAP Clubs Audit homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Terms and Conditions",null,null,null,null,null,"Need any help?"]
[null,null,"Legal Info",null,null,null,null,null,"Call Product Support on 0800 231 5199"]
[null,null,null,null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"client.experience@croneri.co.uk"]
[]
[null,null,null,null,null,null,null,null,"For technical content queries, email:"]
[null,null,null,null,null,null,null,null,"content.queries@croneri.co.uk"]

{"sheet":"ClRA - 0.1","index":4,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":true,"merged":[[16,11,16,12],[28,8,28,12],[31,8,31,11]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Clubs Independent Accountant's Programme"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.5 (June 2019)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2019-06-01"]
[]
[]
[]
[null,null,null,null,null,null,"For latest version, see Croner-i Tax and Accounting",null,null,null,null,"PAAP Clubs Independent Accountant's Programme homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Terms and Conditions",null,null,null,null,null,"Need any help?"]
[null,null,"Legal Info",null,null,null,null,null,"Call Product Support on 0800 231 5199"]
[null,null,null,null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"client.experience@croneri.co.uk"]
[]
[null,null,null,null,null,null,null,null,"For technical content queries, email:"]
[null,null,null,null,null,null,null,null,"content.queries@croneri.co.uk"]

{"sheet":"ClTE - 0.1","index":5,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":true,"merged":[[16,11,16,12],[28,8,28,12],[31,8,31,11]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Clubs Total Opt out Assignment Programme"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.5 (June 2019)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2019-06-01"]
[]
[]
[]
[null,null,null,null,null,null,"For latest version, see Croner-i Tax and Accounting",null,null,null,null,"PAAP Clubs Total Opt out Assignments homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Terms and Conditions",null,null,null,null,null,"Need any help?"]
[null,null,"Legal Info",null,null,null,null,null,"Call Product Support on 0800 231 5199"]
[null,null,null,null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"client.experience@croneri.co.uk"]
[]
[null,null,null,null,null,null,null,null,"For technical content queries, email:"]
[null,null,null,null,null,null,null,null,"content.queries@croneri.co.uk"]

{"sheet":"Pe - 0.1","index":6,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":true,"merged":[[16,11,16,12],[15,11,15,15],[28,8,28,12],[31,8,31,11]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Pension Schemes Audit Programme"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.4 (August 2018)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2018-08-01"]
[]
[]
[]
[null,null,null,null,null,null,"For latest version, see Croner-i Tax and Accounting",null,null,null,null,"PAAP Pension Schemes homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Terms and Conditions",null,null,null,null,null,"Need any help?"]
[null,null,"Legal Info",null,null,null,null,null,"Call Product Support on 0844 561 8166"]
[null,null,null,null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"client.experience@croneri.co.uk"]
[]
[null,null,null,null,null,null,null,null,"For technical content queries, email:"]
[null,null,null,null,null,null,null,null,"content.queries@croneri.co.uk"]

{"sheet":"PCAS - Questions","index":7,"n_rows":294,"n_cols":65,"rows_kept":294,"cut":false,"hidden":true,"merged":[[191,1,191,2],[10,0,10,2],[238,1,238,2],[14,0,14,2]]}
["Croner-i - PCAS Audit Programme"]
[]
["Tailoring Checklist"]
[]
["1. Complete the following data concerning the client. This will then appear on every sheet."]
[]
[null,"Client name","Enter client name"]
[null,"Year-end","Enter year end"]
[null,"File number","Enter file number"]
[]
["2. Complete the following tailoring questions to select the programmes required. Select 'yes'  to indicate that a programme is required or 'no' if it is not. In most cases, the default is set to 'yes', so if a programme is not required, you should click the box and select 'no'.  For programmes that are not expected to be used that frequently, the default is set to 'no'."]
[]
["3. This page can be printed as a record of the tailoring for this client."]
[]
["All references to ISAs, ISQC1 and the ethical standard (ES) in this audit programme are to the FRC's UK versions as updated in June 2016, or later."]
[]
["Ref","Question","Answer","Associated Sheet(s)","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)"]
[]
["CURRENT FILE"]
[]
[null,"Do you want:"]
["A001","Section A index","Yes","Ai","Ai"]
["A002","Final completion memorandum","Yes","A1","A1"]
["A003","Final programme - Subsequent events","Yes","A1.2","A1.2"]
["A004","Final completion checklist","Yes","A1.3","A1.3"]
["A005","Will the accounts require calling over?","Yes","Aop1","Aop1"]
[]
["B001","Section B index","Yes","Bi","Bi"]
["B002","Completion memorandum","Yes","B1","B1"]
["B003","Engagement partner review","Yes","B2.1","B2.1"]
["B003.1","Second partner review / EQCR","Yes","B2.2","B2.2"]
["B004","Compliance with auditing standards","Yes","B3","B3"]
["B005","File completion","Yes","B4","B4"]
["B006","Review of accounts","Yes","B5","B5"]
["B007","Audit highlights","Yes","B6","B6"]
["B007.1","Summary of significant matters","Yes","B6.1","B6.1"]
["B008","Uncorrected misstatements","Yes","B7","B7"]
["B009","Justification of audit report","Yes","B8","B8"]
["B009.1","Schedule of additional considerations when forming an opinion under ISA 700","Yes","B8.1","B8.1"]
[]
["C001","Section C index","Yes","Ci","Ci"]
["C002","Planning  memorandum","Yes","C1","C1"]
["C003","Preliminary engagement activities","Yes","C2","C2"]
["C004","Independence questionnaire","Yes","C2.1","C2.1"]
["C005","Accounting & tax compliance - safeguards applied","Yes","C2.2","C2.2"]
["C006","Audit strategy - general","Yes","C3.1","C3.1"]
["C007","Audit strategy - group audits","Yes","C3.2","C3.2"]
["C007.1","Do you wish to include a flowchart to assist in determining the type of work to be performed on components?","Yes","C3.3","C3.3"]
["C007.2","Group component summary sheet","Yes","C3.4","C3.4"]
["C008","Understanding the company","Yes","C4","C4"]
["C008.1","Working paper for review of estimates","Yes","C4.1","C4.1"]
["C009","Internal controls","Yes","C5","C5"]
["C010","Review of design & implementation of controls","Yes","C5.1","C5.1"]
["C011","Internal control questionnaire","Yes","C5.2","C5.2"]
["C012","Preliminary analytical procedures","Yes","C6","C6"]
["C013","Materiality summary","Yes","C7; C7.1","C7","C7.1"]
["C014","Materiality summary - group components","Yes","C7.2","C7.2"]
["C015","Risk assessment","Yes","C8","C8"]
["C016","Detail risk assessment","Yes","C8.1","C8.1"]
["C017","Financial statement risk action plan","Yes","C8.2","C8.2"]
["C018","Assertion risk action plan","Yes","C8.3","C8.3"]
["C019","Risk response summary","Yes","C8.4","C8.4"]
["C020","Notes of planning meeting","Yes","C9","C9"]
["C021","Fraud risk factors","Yes","C9.1","C9.1"]
["C021.1","Planning meeting checklist","Yes","C9.2","C9.2"]
["C022","Other planning issues","Yes","C10","C10"]
["C023","Audit administration","Yes","C11","C11"]
["C024","Quality control","Yes","C12","C12"]
["C025","Accountancy work planning","Yes","C13.1","C13.1"]
["C026","Sample size planning","Yes","C13.2","C13.2"]
["C027","Assignment planning - timetable","Yes","C13.3","C13.3"]
["C028","Budget and performance summary","Yes","C13.4","C13.4"]
["C029","Job progress report","Yes","C13.5","C13.5"]
["C030^","Do you wish to complete a checklist or flowchart to confirm the size of the company or group?","Yes","Cop01; Cop02; Cop03; Cop04; Cop05; Cop06","Cop01","Cop02","Cop03","Cop04","Cop05","Cop06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C031","C036.1"]
["C031","NOT CURRENTLY USED"]
["C031.1","Determination of small company status ","Yes","Cop01","Cop01"]
["C032","NOT CURRENTLY USED"]
["C032.1","Small company status flowchart","Yes","Cop02","Cop02"]
["C033","Determination of medium sized company status","Yes","Cop03","Cop03"]
["C034","Medium sized company status flowchart","Yes","Cop04","Cop04"]
["C035","Determination of small or medium sized group status","Yes","Cop05","Cop05"]
["C035.1","NOT CURRENTLY USED"]
["C036","Group status flowchart ","Yes","Cop06","Cop06"]
["C036.1","NOT CURRENTLY USED"]
[]
["D001^","Will any of the optional audit programmes be required?","Yes","Di; D1; D1.1; D2; D3; D4; D5; D6; D7; D8; D9; D10; D11; D12; D13; D14; D16; D17; D20; D21","Di","D1","D1.1","D2","D3","D4","D5","D6","D7","D8","D9","D10","D11","D12","D13","D14","D16","D17","D20","D21",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"D002","D020","D002#"]
[null,"Do you want:"]
["D002","Section D index","Yes","Di","Di"]
["D003","Analytical procedures","Yes","D1","D1"]
["D003.1","Do you want a working paper for documenting the approach to substantive analytical procedures?","Yes","D1.1","D1.1"]
["D004","Were the comparative figures unaudited or audited by another firm?","Yes","D2","D2"]
["D005","Will the entity be publishing accounts in an electronic format?","Yes","D3","D3"]
["D006","Is the company an appointed representative under the FSMA 2000?","No","D4","D4"]
["D007","Is the company regulated by the FCA as a category B3 firm?","Yes","D5","D5"]
["D008","Is the company FCA registered but NOT permitted to hold client money?","No","D6","D6"]
["D009","Are there any business combinations accounted for under IFRS, FRS 101 or FRS 102?","Yes","D7","D7"]
["D010","Does the company hold investment properties?","Yes","D8","D8"]
["D011","Is the use of service organisations material to the company's activities?","Yes","D9","D9"]
["D012","Is the entity a Community Interest Company (CIC)?","No","D10","D10"]
["D013","Will an auditor's expert be used?","Yes","D11","D11"]
["D014","Is the work of an expert appointed by management relevant to the audit?","Yes","D12","D12"]
["D015","Will the company be presenting segment information?","Yes","D13","D13"]
["D016","Will reliance be placed on the work of internal audit?","Yes","D14","D14"]
["D017","NOT CURRENTLY USED"]
["D018","Is a working paper assisting with the classification of financial instruments required?","Yes","D16","D16"]
["D019","Is a working paper assisting with the audit of other information included in the annual report required?","Yes","D17","D17"]
["D020","Are there aspects of the clients operations that require additional bespoke audit programmes?","Yes","D20; D21","D20","D21"]
[]
["E001^","Does the entity have any intangible assets?","Yes","Ei; Es; E2","Ei","Es","E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E002","E005"]
[null,"Do you want:"]
["E002","Section E index","Yes","Ei","Ei"]
["E003","Intangible assets - audit objectives","Yes","Es","Es"]
["E004^","Intangible assets - audit programme","Yes","E2","E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E005"]
["E005","Were there material additions to or disposals from intangible assets during the year?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E2:A15","E2:A20"]
[]
["F001^","Does the entity have any tangible fixed assets?","Yes","Fi; Fs; F2; Fssb","Fi","Fs","F2","Fssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F002","F007","F002#"]
[null,"Do you want:"]
["F002","Section F index","Yes","Fi","Fi"]
["F003","Tangible fixed assets - audit objectives","Yes","Fs","Fs"]
["F004^","Tangible fixed assets - audit programme","Yes","F2","F2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F005","F006"]
["F005","Were there material additions to or disposals from fixed assets during the year?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F2:A14","F2:A26"]
["F006","Is depreciation material?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F2:A30","F2:A35"]
["F007","A sample selection planning form for this section","Yes","Fssb; Fssb","Fssb",null,null,"Fssb"]
[]
["G001^","Does the entity have any investments in group or associated undertakings?","Yes","Gi; Gs; G2","Gi","Gs","G2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"G002","G004","G002#"]
[null,"Do you want:"]
["G002","Section G index","Yes","Gi","Gi"]
["G003","Investments in group & associated undertakings - audit objectives","Yes","Gs","Gs"]
["G004","Investments in group & associated undertakings - audit programme","Yes","G2","G2"]
[]
["H001^","Does the entity have any financial instruments?","Yes","Hi; Hs; H2","Hi","Hs","H2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H002","H004","H002#"]
[null,"Do you want:"]
["H002","Section H index","Yes","Hi","Hi"]
["H003","Financial instruments - audit objectives","Yes","Hs","Hs"]
["H004","Financial instruments - audit programme","Yes","H2","H2"]
[]
["I001^","Does the entity have any stock or work-in-progress?","Yes","Ii; Is; I2; I3; I4; Issb","Ii","Is","I2","I3","I4","Issb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I002","I009","I002#"]
[null,"Do you want:"]
["I002","Section I index","Yes","Ii","Ii"]
["I003","Stock and work-in-progress - audit objectives","Yes","Is","Is"]
["I004","Stock and work-in-progress - audit programme","Yes","I2","I2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I005^","I007"]
["I005^","Is any stock held by 3rd parties?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A9","I2:A14"]
["I006","Did we attend the client's stock take?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A16","I2:A20"]
["I007","Does the company have work-in-progress or finished goods stocks?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A34","I2:A37"]
["I007.1","Construction contracts - audit programme","Yes","I3","I3"]
["I008","Stock take attendance programme","Yes","I4","I4"]
["I009","A sample selection planning form for this section","Yes","Issb","Issb"]
[]
["J001^","Does the entity have any debtors or prepayments?","Yes","Ji; Js; J2; Jop01; Jop02; Jssb","Ji","Js","J2","Jop01","Jop02","Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J002","J010","J002#"]
[null,"Do you want:"]
["J002","Section J index","Yes","Ji","Ji"]
["J003","Debtors and prepayments - audit objectives","Yes","Js","Js"]
["J004^","Debtors and prepayments - audit programme","Yes","J2; Jop01; Jop02; Jssb","J2","Jop01","Jop02","Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J005^","J010"]
["J005^","Does the company have any trade debtors?","Yes","Jop01; Jop02","Jop01","Jop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A8","J2:A45","J006",null,null,"J007",null,null,"J008"]
["J006","   Will a debtors circularisation be performed?","Yes","Jop01; Jop02","Jop01","Jop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A11","J2:A26","J007",null,null,"J008"]
["J007","   Debtors circularisation summary","Yes","Jop01","Jop01"]
["J008","   Debtors circularisation sheet","Yes","Jop02","Jop02"]
["J009","Does the company have any long-term debtors?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A58","J2:A61"]
["J010","A sample selection planning form for this section","Yes","Jssb","Jssb"]
[]
["K001^","Does the entity have any bank or cash balances?","Yes","Ki; Ks; K2","Ki","Ks","K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K002","K005","K002#"]
[null,"Do you want:"]
["K002","Section K index","Yes","Ki","Ki"]
["K003","Bank & cash - audit objectives","Yes","Ks","Ks"]
["K004","Bank & cash - audit programme","Yes","K2","K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K005"]
["K005","Does the company receive cash or hold material cash balances?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K2:A18","K2:A21"]
[]
["L001^","Does the entity have any creditors or accruals?","Yes","Li; Ls; L2; Lop01; Lop02; Lssb","Li","Ls","L2","Lop01","Lop02","Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L002","L010","L002#"]
[null,"Do you want:"]
["L002","Section I index","Yes","Li","Li"]
["L003","Creditors and accruals - audit objectives","Yes","Ls","Ls"]
["L004^","Creditors and accruals - audit programme","Yes","L2; Lop01; Lop02; Lssb","L2","Lop01","Lop02","Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L005^","L010"]
["L005^","Does the company have any trade creditors?","Yes","Lop01; Lop02","Lop01","Lop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A8","L2:A46","L006",null,null,"L007",null,null,"L008"]
["L006","   Will a creditors circularisation be performed?","Yes","Lop01; Lop02","Lop01","Lop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A13","L2:A28","L007",null,null,"L008"]
["L007","   Creditors circularisation summary","Yes","Lop01","Lop01"]
["L008","   Creditors circularisation sheet","Yes","Lop02","Lop02"]
["L009","Does the company have any hire purchase or leasing transactions?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A47","L2:A53"]
["L010","A sample selection planning form for this section","Yes","Lssb","Lssb"]
[]
["M001^","Does the entity have any long term loans or deferred income?","Yes","Mi; Ms; M2","Mi","Ms","M2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"M002","M004","M002#"]
[null,"Do you want:"]
["M002","Section M index","Yes","Mi","Mi"]
["M003","Long term loans and deferred income - audit objectives","Yes","Ms","Ms"]
["M004","Long term loans and deferred income - audit programme","Yes","M2","M2"]
[]
["N001^","Does the entity have any provisions for liabilities and charges, contingent liabilities or financial commitments?","Yes","Ni; Ns; N2; Nop01","Ni","Ns","N2","Nop01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N002","N005","N002#"]
[null,"Do you want:"]
["N002","Section N index","Yes","Ni","Ni"]
["N003","Provisions, contingencies and commitments - audit objectives","Yes","Ns","Ns"]
["N004","Provisions, contingencies and commitments - audit programme","Yes","N2","N2"]
["N005","Does the entity contribute to a defined benefit pension scheme?","Yes","Nop01","Nop01"]
[null,"The purpose of the programme in this section (N2) is to ensure that all provisions, contingencies and commitments are identified. It is therefore good practice to complete the tests in this programme even if you believe they are not applicable. If you decide not to use the programme you must consider carefully how the completeness of provisions, contingencies and commitments will be addressed."]
[]
["O001^","Does the entity have capital, reserves or statutory records?","Yes","Oi; Os; O2; O2llp","Oi","Os","O2","O2llp",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"O002","O005","O002#"]
[null,"Do you want:"]
["O002","Section O index","Yes","Oi","Oi"]
["O003","Capital, reserves and statutory records - audit objectives","Yes","Os","Os"]
["O004^","Capital, reserves and statutory records  - audit programme","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"O005"]
["O005","Company version or LLP version?\n(Select 'Yes' if company version is required Select 'No' if the LLP version is required)","Yes","O2 or O2llp","O2 or O2llp"]
[]
["P001^","Is the entity liable to Corporation tax?","Yes","Pi; Ps; P2; P3","Pi","Ps","P2","P3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P002","P005","P002#"]
[null,"Do you want:"]
["P002","Section P index","Yes","Pi","Pi"]
["P003","Taxation - audit objectives","Yes","Ps","Ps"]
["P004","Taxation - audit programme","Yes","P2","P2"]
["P005","Corporation tax computation checklist","Yes","P3","P3"]
[]
["Q001","Do you want the Q section index","Yes","Qi","Qi"]
[]
["R001^","Does the entity prepare a profit & loss or income & expenditure account?","Yes","Ri; Rs; R2; R3; R3.1; R3.2; Rop01; Rop02; Rop03","Ri","Rs","R2","R3","R3.1","R3.2","Rop01","Rop02","Rop03",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R002","R013","R002#"]
[null,"Do you want:"]
["R002","Section R index","Yes","Ri","Ri"]
["R003","Profit & loss account - audit objectives","Yes","Rs","Rs"]
["R004^","Profit & loss account  - audit programme","Yes","R2","R2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R005","R013"]
["R005","Does the entity despatch goods?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R2:A10","R2:A14"]
["R006","Does the entity make cash sales?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R2:A15","R2:A21"]
["R007","Does the entity have material salaries or wages other than directors remuneration?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R2:A35","R2:A46"]
["R008","PAYE & NI - audit programme","Yes","R3","R3"]
["R009","PAYE & NI checklist","Yes","R3.1","R3.1"]
["R010","P11D/P9 checklist","Yes","R3.2","R3.2"]
["R011","A sample selection planning form for this section","Yes","Rop01","Rop01"]
["R012","Is there a risk that material related party transactions may not be identified?","Yes","Rop02","Rop02"]
["R013","Does the entity make share-based payments?","Yes","Rop03","Rop03"]
[]
["S001^","Will reliance be placed on the operational effectiveness of any internal controls?","Yes","Si; Ss; S2; S3","Si","Ss","S2","S3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S002","S005","S002#"]
[null,"Do you want:"]
["S002","Section S index","Yes","Si","Si"]
["S003","Tests of control - audit objectives","Yes","Ss","Ss"]
["S004","Tests of control - audit programme ","Yes","S2","S2"]
["S005","Internal control evaluation","Yes","S3","S3"]
[]
["T001^","Will a formal post balance sheet events review (PBSER) be undertaken?","Yes","Ti; Ts; T2; T3; T3.1","Ti","Ts","T2","T3","T3.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T002","T006","T002#"]
[null,"Do you want:"]
["T002","Section T index","Yes","Ti","Ti"]
["T003","Post balance sheet events - audit objectives","Yes","Ts","Ts"]
["T004","Post balance sheet events - audit programme ","Yes","T2","T2"]
["T005","Going concern - checklist","Yes","T3","T3"]
["T006","Going concern - conclusion","Yes","T3.1","T3.1"]
[null,"As PBSER is a requirement of auditing standards, users are reminded to ensure this area is properly addressed and documented."]
[]
["U001^","Is the entity registered for VAT?","Yes","Ui; Us; U2; U3","Ui","Us","U2","U3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"U002","U005","U002#"]
[null,"Do you want:"]
["U002","Section U index","Yes","Ui","Ui"]
["U003","VAT - audit objectives","Yes","Us","Us"]
["U004","VAT - audit programme","Yes","U2","U2"]
["U005","VAT - compliance checklist","Yes","U3","U3"]
[]
["V001^","Does the entity maintain a nominal ledger?","Yes","Vi; Vs; V2; V3; V4","Vi","Vs","V2","V3","V4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"V002","V006","V002#"]
[null,"Do you want:"]
["V002","Section V index","Yes","Vi","Vi"]
["V003","Nominal ledger - audit objectives","Yes","Vs","Vs"]
["V004","Nominal ledger - audit programme","Yes","V2","V2"]
["V005","Working paper for review of estimates for bias","Yes","V3","V3"]
["V006","Working paper for journal entry testing","Yes","V4","V4"]
[]
["W001^","Is the entity required to prepare consolidated accounts?","Yes","Wi; Ws; W2; W3; W4; W5; W6; W7; W8","Wi","Ws","W2","W3","W4","W5","W6","W7","W8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W002","W011","W002#"]
[null,"Do you want:"]
["W002","Section W index","Yes","Wi","Wi"]
["W003","Group accounts - audit objectives","Yes","Ws","Ws"]
["W004","Group accounts - audit programme","Yes","W2","W2"]
["W005^","Are there any components not audited by the group engagement team?","Yes","W3; W4; W5; W6; W7; W8","W3","W4","W5","W6","W7","W8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W006","W011"]
["W006","Component auditors - audit programme","Yes","W3","W3"]
["W007","Component auditor instructions (available online in Word)","Yes","W4","W4"]
["W008","Component auditor questionnaire (available online in an editable Excel document)","Yes","W5","W5"]
["W009","Reporting to the group auditor (available online in Word)","Yes","W6","W6"]
["W010","Example Component Auditor's Confirmation (available online in Word)","Yes","W7","W7"]
["W011","Review of component auditor's working papers","Yes","W8","W8"]
[]
["X001","Do you want an index for accounts working papers?","Yes","Xi","Xi"]
["Y001","Do you want an index sheet for Section Y - Other primary financial statements and Z - Computer reports and records received?","Yes","YZi","YZi"]
[]
["Z001","Do you want a blank working paper to customise?","Yes","Blank Sheet","Blank Sheet"]
[]
["PERMANENT FILE"]
[]
["PAF000","Do you want to include permanent audit file sheets?","Yes","PAF01; PAF02; PAF03; PAF04; PAF05; PAF06; PAF06.1; PAF06.2; PAF06.3; PAF07; PAF08; PAF09; PAF10; PAF11; PAF12; PAF13","PAF01","PAF02","PAF03","PAF04","PAF05","PAF06","PAF06.1","PAF06.2","PAF06.3","PAF07","PAF08","PAF09","PAF10","PAF11","PAF12","PAF13",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF001","PAF013","PAF001#"]
[]
["The following forms for the permanent audit file are available. Please select those required."]
["PAF001","Permanent audit file index","Yes","PAF01","PAF01"]
["PAF002","Background information","Yes","PAF02","PAF02"]
["PAF003","Details of bankers and professional advisors","Yes","PAF03","PAF03"]
["PAF004","Know your client checklist","Yes","PAF04","PAF04"]
["PAF005","Register of laws and regulations","Yes","PAF05","PAF05"]
["PAF006","Details of related parties","Yes","PAF06","PAF06"]
["PAF006.1","Related parties checklist","Yes","PAF06.1","PAF06.1"]
["PAF006.2","Related parties checklist (FRS102 Section 1A)","Yes","PAF06.2","PAF06.2"]
["PAF006.3","Covering Letter to Client","Yes","PAF06.3","PAF06.3"]
["PAF007","Significant accounting policies","Yes","PAF07","PAF07"]
["PAF008","New client checklist","Yes","PAF08","PAF08"]
["PAF009","Systems overview","Yes","PAF09","PAF09"]
["PAF010","Register of non-audit services","Yes","PAF10","PAF10"]
["PAF011","Register of involvement in the audit","Yes","PAF11","PAF11"]
["PAF012","Register of specified asset locked bodies (CICs only)","Yes","PAF12","PAF12"]
["PAF013","Significant accounting estimates","Yes","PAF13","PAF13"]

{"sheet":"Cl - Questions","index":8,"n_rows":311,"n_cols":32,"rows_kept":311,"cut":false,"hidden":true,"merged":[[210,1,210,2],[256,1,256,2],[10,0,10,2],[14,0,14,2],[26,1,26,2]]}
["Croner-i - Clubs Audit Programme"]
[]
["Tailoring Checklist"]
[]
["1. Complete the following data concerning the client. This will then appear on every sheet."]
[]
[null,"Client name","Enter client name"]
[null,"Year-end","Enter year-end"]
[null,"File number","Enter file number"]
[]
["2. Complete the following tailoring questions to select the programmes required. Select 'yes'  to indicate that a programme is required or 'no' if it is not. In most cases, the default is set to 'yes', so if a programme is not required, you should click the box and select 'no'.  For programmes that are not expected to be used that frequently, the default is set to 'no'."]
[]
["3. This page can be printed as a record of the tailoring for this client."]
[]
["All references to ISAs, ISQC1 and the ethical standard (ES) in this audit programme are to the FRC's UK versions as updated in June 2016, or later."]
[]
["Ref","Question","Answer","Associated Sheet(s)","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)"]
[]
["CURRENT FILE"]
[]
[null,"Do you want:"]
["A001","Section A index","Yes","Ai","Ai"]
["A002","Final completion memorandum","Yes","A1","A1"]
["A003","Final programme - Subsequent events","Yes","A1.2","A1.2"]
["A004","Final completion checklist","Yes","Cl - A1.3","Cl - A1.3"]
["A005","Will the accounts require calling over?","Yes","Aop1","Aop1"]
["A006^","Disclosure checklists for club accounts are available separately in Section 6. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A007","A022"]
["A007","NOT CURRENTLY USED"]
[null,"NOT CURRENTLY USED"]
["A008","NOT CURRENTLY USED"]
["A009","NOT CURRENTLY USED"]
["A010","NOT CURRENTLY USED"]
["A011","NOT CURRENTLY USED"]
["A012","NOT CURRENTLY USED"]
["A013","NOT CURRENTLY USED"]
["A014","NOT CURRENTLY USED"]
["A015","NOT CURRENTLY USED"]
["A016","NOT CURRENTLY USED"]
["A017","NOT CURRENTLY USED"]
["A018","NOT CURRENTLY USED"]
["A019","NOT CURRENTLY USED"]
["A020","NOT CURRENTLY USED"]
["A021","NOT CURRENTLY USED"]
["A022","NOT CURRENTLY USED"]
[]
["B001","Section B index","Yes","Bi","Bi"]
["B002","Completion memorandum","Yes","B1","B1"]
["B003","Engagement partner review","Yes","B2.1","B2.1"]
["B004","Second partner review / EQCR","Yes","B2.2","B2.2"]
["B005","Compliance with auditing standards","Yes","B3","B3"]
["B006","File completion","Yes","B4","B4"]
["B007","Review of accounts","Yes","Cl - B5","Cl - B5"]
["B008","Audit highlights","Yes","Cl - B6","Cl - B6"]
["B009","Summary of significant matters","Yes","B6.1","B6.1"]
["B010","Uncorrected misstatements","Yes","Cl - B7","Cl - B7"]
["B011","Justification of audit report","Yes","Cl - B8","Cl - B8"]
["B012","Schedule of additional considerations when forming an opinion under ISA 700","Yes","B8.1","B8.1"]
[]
["C001","Section C index","Yes","Cl - Ci","Cl - Ci"]
["C002","Planning  memorandum","Yes","C1","C1"]
["C003","Preliminary engagement activities","Yes","C2","C2"]
["C004","Independence questionnaire","Yes","Cl - C2.1","Cl - C2.1"]
["C005","Accounting & tax compliance - safeguards applied","Yes","C2.2","C2.2"]
["C006","Audit strategy - general","Yes","C3.1","C3.1"]
["C007","NOT CURRENTLY USED"]
["C008","Understanding the entity","Yes","Cl - C4","Cl - C4"]
["C009","Working paper for review of estimates","Yes","C4.1","C4.1"]
["C010","Internal controls","Yes","C5","C5"]
["C011","Review of design & implementation of controls","Yes","C5.1","C5.1"]
["C012","Internal control questionnaire","Yes","C5.2","C5.2"]
["C013","Preliminary analytical procedures","Yes","Cl - C6","Cl - C6"]
["C014","Materiality summary","Yes","Cl - C7; Cl - C7.1","Cl - C7","Cl - C7.1"]
["C015","NOT CURRENTLY USED"]
["C016","Risk assessment","Yes","C8","C8"]
["C017","Detail risk assessment, including club-specific schedule","Yes","C8.1; Cl - C8.1","C8.1","Cl - C8.1"]
["C018","Financial statement risk action plan","Yes","C8.2","C8.2"]
["C019","Assertion risk action plan","Yes","C8.3","C8.3"]
["C020","Risk response summary","Yes","Cl - C8.4","Cl - C8.4"]
["C021","Notes of planning meeting","Yes","C9","C9"]
["C022","Fraud risk factors","Yes","C9.1","C9.1"]
["C023","Planning meeting checklist","Yes","C9.2","C9.2"]
["C024","Other planning issues","Yes","C10","C10"]
["C025","Audit administration","Yes","C11","C11"]
["C026","Quality control","Yes","C12","C12"]
["C027","Accountancy work planning","Yes","C13.1","C13.1"]
["C028","Sample size planning","Yes","C13.2","C13.2"]
["C029","Assignment planning - timetable","Yes","C13.3","C13.3"]
["C030","Budget and performance summary","Yes","C13.4","C13.4"]
["C031","Job progress report","Yes","C13.5","C13.5"]
["C032^","NOT CURRENTLY USED","No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C033","C042"]
["C033","NOT CURRENTLY USED"]
["C034","NOT CURRENTLY USED"]
["C035","NOT CURRENTLY USED"]
["C036","NOT CURRENTLY USED"]
["C037","NOT CURRENTLY USED"]
["C038","NOT CURRENTLY USED"]
["C039","NOT CURRENTLY USED"]
["C040","NOT CURRENTLY USED"]
["C041","NOT CURRENTLY USED"]
["C042","NOT CURRENTLY USED"]
[]
["D001^","Will any of the optional audit programmes be required (such as on opening balances or the use of service organisations or experts)?","Yes","Di; D1; D1.1; D2; D8; D9; D10; D11; D12; D16; D17; D20; D21","Di","D1","D1.1","D2","D8","D9","D10","D11","D12","D16","D17","D20","D21",null,null,null,null,null,null,null,null,null,"D002","D021","D002#"]
[null,"Do you want:"]
["D002","Section D index","Yes","Di","Di"]
["D003","Analytical procedures","Yes","D1","D1"]
["D004","Do you want a working paper for documenting the approach to substantive analytical procedures?","Yes","D1.1","D1.1"]
["D005","Were the comparative figures unaudited or audited by another firm?","Yes","D2","D2"]
["D006","Rows D006 to D010 not currently used"]
["D007","NOT CURRENTLY USED"]
["D008","NOT CURRENTLY USED"]
["D009","NOT CURRENTLY USED"]
["D010","NOT CURRENTLY USED"]
["D011","Does the entity hold investment properties?","Yes","D8","D8"]
["D012","Is the use of service organisations material to the entity's activities?","Yes","D9","D9"]
["D013","Is the entity a Community Interest Company (CIC)?","Yes","D10","D10"]
["D014","Will an auditor's expert be used?","Yes","D11","D11"]
["D015","Is the work of an expert appointed by management relevant to the audit?","Yes","D12","D12"]
["D016","Rows D016 to D018 not currently used"]
["D017","NOT CURRENTLY USED"]
["D018","NOT CURRENTLY USED"]
["D019","Is a working paper assisting with the classification of financial instruments required?","Yes","D16","D16"]
["D020","Is a working paper assisting with the audit of other information included in the annual report required?","Yes","D17","D17"]
["D021","Are there aspects of the clients operations that require additional bespoke audit programmes?","Yes","D20; D21","D20","D21"]
[]
["E001^","Does the entity have any intangible assets?","Yes","Ei; Es; E2","Ei","Es","E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E002","E005","E002#"]
[null,"Do you want:"]
["E002","Section E index","Yes","Ei","Ei"]
["E003","Intangible assets - audit objectives","Yes","Es","Es"]
["E004^","Intangible assets - audit programme","Yes","E2","E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E005"]
["E005","Were there material additions to or disposals from intangible assets during the year?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E2:A15","E2:A20"]
[]
["F001^","Does the entity have any tangible fixed assets?","Yes","Fi; Fs; F2; Fssb","Fi","Fs","F2","Fssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F002","F008","F002#"]
[null,"Do you want:"]
["F002","Section F index","Yes","Fi","Fi"]
["F003","Tangible fixed assets - audit objectives","Yes","Fs","Fs"]
["F004^","Tangible fixed assets - audit programme","Yes","F2","F2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F005","F006"]
["F005","Were there material additions to or disposals from fixed assets during the year?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F2:A14","F2:A26"]
["F006","Is depreciation material?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F2:A30","F2:A35"]
["F007","NOT CURRENTLY USED"]
["F008","A sample selection planning form for this section","Yes","Fssb","Fssb"]
[]
["G001^","Does the entity have any investments in group or associated undertakings?","Yes","Gi; Gs; G2","Gi","Gs","G2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"G002","G004","G002#"]
[null,"Do you want:"]
["G002","Section G index","Yes","Gi","Gi"]
["G003","Investments in group & associated undertakings - audit objectives","Yes","Gs","Gs"]
["G004","Investments in group & associated undertakings - audit programme","Yes","G2","G2"]
[]
["H001^","Does the entity have any financial instruments?","Yes","Hi; Hs; H2","Hi","Hs","H2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H002","H004","H002#"]
[null,"Do you want:"]
["H002","Section H index","Yes","Hi","Hi"]
["H003","Financial instruments - audit objectives","Yes","Hs","Hs"]
["H004","Financial instruments - audit programme","Yes","H2","H2"]
[]
["I001^","Does the entity have any stock or work-in-progress?","Yes","Cl - Ii; Is; I2; Cl - I2; I4; Issb","Cl - Ii","Is","I2","Cl - I2","I4","Issb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I002","I012","I002#"]
[null,"Do you want:"]
["I002","Section I index","Yes","Cl - Ii","Cl - Ii"]
["I003","Stock and work-in-progress - audit objectives","Yes","Is","Is"]
["I004","Stock and work-in-progress - audit programme","Yes","I2","I2"]
["I005","Are there any bar stocks for which a professional valuer is used?","Yes","Cl - I2","Cl - I2"]
["I006","Does the entity have any other stock?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I007","I010"]
["I007","Is any stock held by 3rd parties?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A9","I2:A14"]
["I008","Did we attend the client's stock take?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A16","I2:A20"]
["I009","Does the entity have work-in-progress or finished goods stocks?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A34","I2:A37"]
["I010","NOT CURRENTLY USED"]
["I011","Stock take attendance programme","Yes","I4","I4"]
["I012","A sample selection planning form for this section","Yes","Issb","Issb"]
[]
["J001^","Does the entity have any debtors or prepayments?","Yes","Ji; Js; J2; Jop01; Jop02; Jssb","Ji","Js","J2","Jop01","Jop02","Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J002","J010","J002#"]
[null,"Do you want:"]
["J002","Section J index","Yes","Ji","Ji"]
["J003","Debtors and prepayments - audit objectives","Yes","Js","Js"]
["J004","Debtors and prepayments - audit programme","Yes","J2","J2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J005^","J010"]
["J005^","Does the entity have any trade debtors?","Yes","Jop01; Jop02; Jssb","Jop01","Jop02","Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A8","J2:A45",null,"J006^","J008"]
["J006^","   Will a debtors circularisation be performed?","Yes","Jop01; Jop02","Jop01","Jop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A11","J2:A26",null,"J007","J008"]
["J007","   Debtors circularisation summary","Yes","Jop01","Jop01"]
["J008","   Debtors circularisation sheet","Yes","Jop02","Jop02"]
["J009","Does the entity have any long-term debtors?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A58","J2:A61"]
["J010","A sample selection planning form for this section","Yes","Jssb","Jssb"]
[]
["K001^","Does the entity have any bank or cash balances?","Yes","Ki; Ks; K2","Ki","Ks","K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K002","K005","K002#"]
[null,"Do you want:"]
["K002","Section K index","Yes","Ki","Ki"]
["K003","Bank & cash - audit objectives","Yes","Ks","Ks"]
["K004^","Bank & cash - audit programme","Yes","K2","K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K005"]
["K005","Does the entity receive cash or hold material cash balances?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K2:A18","K2:A21"]
[]
["L001^","Does the entity have any creditors or accruals?","Yes","Li; Ls; L2; Lop01; Lop02; Lssb","Li","Ls","L2","Lop01","Lop02","Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L002","L010","L002#"]
[null,"Do you want:"]
["L002","Section I index","Yes","Li","Li"]
["L003","Creditors and accruals - audit objectives","Yes","Ls","Ls"]
["L004","Creditors and accruals - audit programme","Yes","L2; Lop01; Lop02; Lssb","L2","Lop01","Lop02","Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L005^","L010"]
["L005^","Does the entity have any trade creditors?","Yes","Lop01; Lop02","Lop01","Lop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A8","L2:A46",null,"L006^","L008"]
["L006^","   Will a creditors circularisation be performed?","Yes","Lop01; Lop02","Lop01","Lop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A13","L2:A28",null,"L007","L008"]
["L007","   Creditors circularisation summary","Yes","Lop01","Lop01"]
["L008","   Creditors circularisation sheet","Yes","Lop02","Lop02"]
["L009","Does the entity have any hire purchase or leasing transactions?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A47","L2:A53"]
["L010","A sample selection planning form for this section","Yes","Lssb","Lssb"]
[]
["M001^","Does the entity have any long term loans or deferred income?","Yes","Mi; Ms; M2","Mi","Ms","M2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"M002","M004","M002#"]
[null,"Do you want:"]
["M002","Section M index","Yes","Mi","Mi"]
["M003","Long term loans and deferred income - audit objectives","Yes","Ms","Ms"]
["M004","Long term loans and deferred income - audit programme","Yes","M2","M2"]
[]
["N001^","Does the entity have any provisions for liabilities and charges, contingent liabilities or financial commitments?","Yes","Ni; Ns; N2; Nop01","Ni","Ns","N2","Nop01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N002","N005","N002#"]
[null,"Do you want:"]
["N002","Section N index","Yes","Ni","Ni"]
["N003","Provisions, contingencies and commitments - audit objectives","Yes","Ns","Ns"]
["N004","Provisions, contingencies and commitments - audit programme","Yes","N2","N2"]
["N005","Does the entity contribute to a defined benefit pension scheme?","Yes","Nop01","Nop01"]
[null,"The purpose of the programme in this section (N2) is to ensure that all provisions, contingencies and commitments are identified. It is therefore good practice to complete the tests in this programme even if you believe they are not applicable. If you decide not to use the programme you must consider carefully how the completeness of provisions, contingencies and commitments will be addressed."]
[]
["O001^","Does the entity have capital, reserves or statutory records?","Yes","Oi; Os; Cl - O2","Oi","Os","Cl - O2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"O002","O004^","O002#"]
[null,"Do you want:"]
["O002","Section O index","Yes","Oi","Oi"]
["O003","Capital, reserves and statutory records - audit objectives","Yes","Os","Os"]
["O004^","Capital, reserves and statutory records  - audit programme","Yes","Cl - O2","Cl - O2"]
["O005","Company version or LLP version?\n(Select 'Yes' if company version is required Select 'No' if the LLP version is required; N/A if neither)"]
[]
["P001^","Is the entity liable to Corporation tax?","Yes","Pi; Ps; P2; P3","Pi","Ps","P2","P3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P002","P005","P002#"]
[null,"Do you want:"]
["P002","Section P index","Yes","Pi","Pi"]
["P003","Taxation - audit objectives","Yes","Ps","Ps"]
["P004","Taxation - audit programme","Yes","P2","P2"]
["P005","Corporation tax computation checklist","Yes","P3","P3"]
[]
["Q001","Do you want the Q section index","Yes","Qi","Qi"]
[]
["R001^","Does the entity prepare an income & expenditure account?","Yes","Ri; Rs; Cl - R2; R3; R3.1; R3.2; Rop01; Rop02; ","Ri","Rs","Cl - R2","R3","R3.1","R3.2","Rop01","Rop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R002","R012","R002#"]
[null,"Do you want:"]
["R002","Section R index","Yes","Ri","Ri"]
["R003","Income & expenditure account - audit objectives","Yes","Rs","Rs"]
["R004","Income & expenditure account - audit programme","Yes","Cl - R2","Cl - R2"]
[null,"Not currently used"]
["R006","Does the entity have material salaries or wages other than directors remuneration?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cl - R2:A43","Cl - R2:A54"]
["R007","PAYE & NI - audit programme","Yes","R3","R3"]
["R008","PAYE & NI checklist","Yes","R3.1","R3.1"]
["R009","P11D/P9 checklist","Yes","R3.2","R3.2"]
["R010","A sample selection planning form for this section","Yes","Rop01","Rop01"]
["R011","Is there a risk that material related party transactions may not be identified?","Yes","Rop02","Rop02"]
["R012","NOT CURRENTLY USED"]
[]
["S001^","Will reliance be placed on the operational effectiveness of any internal controls?","Yes","Si; Ss; S2; S3","Si","Ss","S2","S3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S002","S005","S002#"]
[null,"Do you want:"]
["S002","Section S index","Yes","Si","Si"]
["S003","Tests of control - audit objectives","Yes","Ss","Ss"]
["S004","Tests of control - audit programme ","Yes","S2","S2"]
["S005","Internal control evaluation","Yes","S3","S3"]
[]
["T001^","Will a formal post balance sheet events review (PBSER)  be undertaken?","Yes","Ti; Ts; T2; T3; T3.1","Ti","Ts","T2","T3","T3.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T002","T006","T002#"]
[null,"Do you want:"]
["T002","Section T index","Yes","Ti","Ti"]
["T003","Post balance sheet events - audit objectives","Yes","Ts","Ts"]
["T004","Post balance sheet events - audit programme ","Yes","T2","T2"]
["T005","Going concern - checklist","Yes","T3","T3"]
["T006","Going concern - conclusion","Yes","T3.1","T3.1"]
[null,"As PBSER is a requirement of auditing standards, users are reminded to ensure this area is properly addressed and documented."]
[]
["U001^","Is the entity registered for VAT?","Yes","Ui; Us; U2; U3","Ui","Us","U2","U3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"U002","U005","U002#"]
[null,"Do you want:"]
["U002","Section U index","Yes","Ui","Ui"]
["U003","VAT - audit objectives","Yes","Us","Us"]
["U004","VAT - audit programme","Yes","U2","U2"]
["U005","VAT - compliance checklist","Yes","U3","U3"]
[]
["V001^","Does the entity maintain a nominal ledger?","Yes","Vi; Vs; V2; V3; V4","Vi","Vs","V2","V3","V4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"V002","V006","V002#"]
[null,"Do you want:"]
["V002","Section V index","Yes","Vi","Vi"]
["V003","Nominal ledger - audit objectives","Yes","Vs","Vs"]
["V004","Nominal ledger - audit programme","Yes","V2","V2"]
["V005","Working paper for review of estimates for bias","Yes","V3","V3"]
["V006","Working paper for journal entry testing","Yes","V4","V4"]
[]
["W001^","GROUPS - NOT CURRENTLY USED"]
[null,"NOT CURRENTLY USED"]
["W002","NOT CURRENTLY USED","No"]
["W003","NOT CURRENTLY USED","No"]
["W004","NOT CURRENTLY USED","No"]
["W005^","NOT CURRENTLY USED","No"]
["W006","NOT CURRENTLY USED","No"]
["W007","NOT CURRENTLY USED","No"]
["W008","NOT CURRENTLY USED","No"]
["W009","NOT CURRENTLY USED","No"]
["W010","NOT CURRENTLY USED","No"]
[]
["X001","Do you want an index for accounts working papers?","Yes","Xi","Xi"]
["Y001","Do you want an index sheet for Section Y - Other Primary Statements and  Z - Computer reports and records received?","Yes","Yzi","Yzi"]
[]
["Z001","Do you want a blank working paper to customise?","Yes","Blank Sheet","Blank Sheet"]
[]
["PERMANENT FILE"]
[]
["PAF000","Do you want to include permanent audit file sheets?","Yes","PAF01; PAF02; PAF03; PAF04; PAF05; PAF06; PAF06.1; PAF06.2; Cl - PAF06.3; PAF07; PAF08; PAF09; PAF10; PAF11; PAF12; PAF13","PAF01","PAF02","PAF03","PAF04","PAF05","PAF06","PAF06.1","PAF06.2","Cl - PAF06.3","PAF07","PAF08","PAF09","PAF10","PAF11","PAF12","PAF13",null,null,null,null,null,null,"PAF001","PAF013","PAF001#"]
[]
["The following forms for the permanent audit file are available. Please select those required."]
["PAF001","Permanent audit file index","Yes","PAF01","PAF01"]
["PAF002","Background information","Yes","PAF02","PAF02"]
["PAF003","Details of bankers and professional advisors","Yes","PAF03","PAF03"]
["PAF004","Know your client checklist","Yes","PAF04","PAF04"]
["PAF005","Register of laws and regulations","Yes","PAF05","PAF05"]
["PAF006","Details of related parties","Yes","PAF06","PAF06"]
["PAF006.1","Related parties checklist","Yes","PAF06.1","PAF06.1"]
["PAF006.2","Related parties checklist (FRS102 Section 1A)","Yes","PAF06.2","PAF06.2"]
["PAF006.3","Covering Letter to Client","Yes","Cl - PAF06.3","Cl - PAF06.3"]
["PAF007","Significant accounting policies","Yes","PAF07","PAF07"]
["PAF008","New client checklist","Yes","PAF08","PAF08"]
["PAF009","Systems overview","Yes","PAF09","PAF09"]
["PAF010","Register of non-audit services","Yes","PAF10","PAF10"]
["PAF011","Register of involvement in the audit","Yes","PAF11","PAF11"]
["PAF012","Register of specified asset locked bodies (CICs only)","Yes","PAF12","PAF12"]
["PAF013","Significant accounting estimates","Yes","PAF13","PAF13"]

{"sheet":"ClIA - Questions","index":9,"n_rows":319,"n_cols":32,"rows_kept":319,"cut":false,"hidden":true,"merged":[[218,1,218,2],[10,0,10,2],[264,1,264,2],[14,0,14,2],[27,1,27,2]]}
["Croner-i - Clubs Independent Accountant's Programme"]
[]
["Tailoring Checklist"]
[]
["1. Complete the following data concerning the client. This will then appear on every sheet."]
[]
[null,"Client name","Enter Client Name"]
[null,"Year-end","Enter Year End"]
[null,"File number","Enter File Number"]
[]
["2. Complete the following tailoring questions to select the programmes required. Select 'yes'  to indicate that a programme is required or 'no' if it is not. In most cases, the default is set to 'yes', so if a programme is not required, you should click the box and select 'no'.  For programmes that are not expected to be used that frequently, the default is set to 'no'."]
[]
["3. This page can be printed as a record of the tailoring for this client."]
[]
["All references to ISAs, ISQC1 and the ethical standard (ES) in this audit programme are to the FRC's UK versions as updated in June 2016,  or later."]
[]
["Ref","Question","Answer","Associated Sheet(s)","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)"]
[]
["CURRENT FILE"]
[]
[null,"Do you want:"]
[null,"The Independent Accountant's index?","Yes","ClIA - Index","ClIA - Index"]
["A001","Section A index","Yes","Ai","Ai"]
["A002","Final completion memorandum","Yes","A1","A1"]
["A003","Final programme - Subsequent events","Yes","A1.2","A1.2"]
["A004","Final completion checklist","Yes","ClIA - A1.3","ClIA - A1.3"]
["A005","Will the accounts require calling over?","Yes","Aop1","Aop1"]
["A006^","Disclosure checklists for club accounts are available separately in Section 6. "]
["A007","NOT CURRENTLY USED"]
["A008^","NOT CURRENTLY USED"]
["A009","NOT CURRENTLY USED"]
["A010","NOT CURRENTLY USED"]
["A011","NOT CURRENTLY USED"]
["A012","NOT CURRENTLY USED"]
["A013","NOT CURRENTLY USED"]
["A014","NOT CURRENTLY USED"]
["A015","NOT CURRENTLY USED"]
["A016","NOT CURRENTLY USED"]
["A017","NOT CURRENTLY USED"]
["A018","NOT CURRENTLY USED"]
["A019","NOT CURRENTLY USED"]
["A020","NOT CURRENTLY USED"]
["A021","NOT CURRENTLY USED"]
["A022","NOT CURRENTLY USED"]
[]
["B001","Section B index","Yes","Bi","Bi"]
["B002","Completion memorandum","Yes","ClIA - B1","ClIA - B1"]
["B003","Engagement partner review","Yes","B2.1","B2.1"]
["B004","Second partner review / EQCR","Yes","B2.2","B2.2"]
["B005","Compliance with auditing standards","Yes","B3","B3"]
["B006","File completion","Yes","ClIA - B1.1","ClIA - B1.1"]
["B007","Form and content of accounts","Yes","ClIA - B5","ClIA - B5"]
["B008","Review of accounts","Yes","Cl - B5","Cl - B5"]
["B009","Audit highlights","Yes","Cl - B6","Cl - B6"]
["B010","Format of Independent Accountants report, including conclusion","Yes","ClIA - B4","ClIA - B4"]
["B011","Summary of significant matters","Yes","B6.1","B6.1"]
["B012","A schedule to record systems and accounting records","Yes","ClIA - B6","ClIA - B6"]
["B013","Uncorrected misstatements","Yes","ClIA - B8","ClIA - B8"]
[]
["C001","Section C index","Yes","Cl - Ci","Cl - Ci"]
["C002","Planning  memorandum","Yes","ClIA - C1","ClIA - C1"]
["C003","Independent accountant's acceptance procedures","Yes","ClIA - C1.1","ClIA - C1.1"]
["C004","Preliminary engagement activities","Yes","C2","C2"]
["C005","Independence questionnaire","Yes","Cl - C2.1","Cl - C2.1"]
["C006","Accounting & tax compliance - safeguards applied","Yes","C2.2","C2.2"]
["C007","Audit strategy - general","Yes","C3.1","C3.1"]
["C008","NOT CURRENTLY USED"]
["C009","Understanding the club","Yes","ClIA - C2","ClIA - C2"]
["C010","Club's eligibility for an independent accountant's report","Yes","ClIA - C3","ClIA - C3"]
["C011","Working paper for review of estimates","Yes","C4.1","C4.1"]
["C012","Internal controls","Yes","C5","C5"]
["C013","Review of design & implementation of controls","Yes","C5.1","C5.1"]
["C014","Internal control questionnaire","Yes","C5.2","C5.2"]
["C015","Preliminary analytical procedures","Yes","Cl - C6","Cl - C6"]
["C016","Materiality summary","Yes","Cl - C7; ClIA - C4","Cl - C7","ClIA - C4"]
["C017","NOT CURRENTLY USED"]
["C018","Risk assessment","Yes","C8","C8"]
["C019","Detail risk assessment, including club-specific schedule","Yes","C8.1; Cl - C8.1","C8.1","Cl - C8.1"]
["C020","Financial statement risk action plan","Yes","C8.2","C8.2"]
["C021","Assertion risk action plan","Yes","C8.3","C8.3"]
["C022","Risk response summary","Yes","Cl - C8.4","Cl - C8.4"]
["C023","Notes of planning meeting","Yes","C9","C9"]
["C024","Fraud risk factors","Yes","C9.1","C9.1"]
["C025","Planning meeting checklist","Yes","C9.2","C9.2"]
["C026","Other planning issues","Yes","C10","C10"]
["C027","Audit administration","Yes","C11","C11"]
["C028","Quality control","Yes","C12","C12"]
["C029","Accountancy work planning","Yes","C13.1","C13.1"]
["C030","Sample size planning","Yes","C13.2","C13.2"]
["C031","Assignment planning - timetable","Yes","C13.3","C13.3"]
["C032","Budget and performance summary","Yes","C13.4","C13.4"]
["C033","Job progress report","Yes","C13.5","C13.5"]
["C034^","NOT CURRENTLY USED",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C035","C044"]
["C035","NOT CURRENTLY USED"]
["C036","NOT CURRENTLY USED"]
["C037","NOT CURRENTLY USED"]
["C038","NOT CURRENTLY USED"]
["C039","NOT CURRENTLY USED"]
["C040","NOT CURRENTLY USED"]
["C041","NOT CURRENTLY USED"]
["C042","NOT CURRENTLY USED"]
["C043","NOT CURRENTLY USED"]
["C044","NOT CURRENTLY USED"]
[]
["D001","Do you want a schedule for accounting policies, estimates and judgments?","Yes","ClIA - D1","ClIA - D1"]
["D002","Analytical review schedule?","Yes","ClIA - D2","ClIA - D2"]
["D003","Review of accounting records and transactions?","Yes","ClIA - D3","ClIA - D3"]
["D004","Events after the balance sheet date?","Yes","ClIA - D4","ClIA - D4"]
["D005","Programme where the club is approaching exemption limits?","Yes","ClIA - D5","ClIA - D5"]
["D006^","Will any of the optional work programmes be required (such as on opening balances or the use of service organisations or experts)?","Yes","Di; D1; D1.1; D2; D8; D9; D10; D11; D12; D16; D17; D20; D21","Di","D1","D1.1","D2","D8","D9","D10","D11","D12","D16","D17","D20","D21",null,null,null,null,null,null,null,null,null,"D007","D026","D007#"]
[null,"Do you want:","Yes"]
["D007","Section D index","Yes","Di","Di"]
["D008","Analytical procedures","Yes","D1","D1"]
["D009","Do you want a working paper for documenting the approach to substantive analytical procedures?","Yes","D1.1","D1.1"]
["D010","Were the comparative figures unaudited or audited by another firm?","Yes","D2","D2"]
["D011","Rows D011 to D015 not currently used."]
["D012","NOT CURRENTLY USED"]
["D013","NOT CURRENTLY USED"]
["D014","NOT CURRENTLY USED"]
["D015","NOT CURRENTLY USED"]
["D016","Does the entity hold investment properties?","No","D8","D8"]
["D017","Is the use of service organisations material to the entity's activities?","No","D9","D9"]
["D018","Is the entity a Community Interest Company (CIC)?","No","D10","D10"]
["D019","Will an auditor's expert be used?","Yes","D11","D11"]
["D020","Is the work of an expert appointed by management relevant to the audit?","No","D12","D12"]
["D021","Rows D021 to D023 not currently used."]
["D022","NOT CURRENTLY USED"]
["D023","NOT CURRENTLY USED"]
["D024","Is a working paper assisting with the classification of financial instruments required?","Yes","D16","D16"]
["D025","Is a working paper assisting with the audit of other information included in the annual report required?","Yes","D17","D17"]
["D026","Are there aspects of the clients operations that require additional bespoke audit programmes?","Yes","D20; D21","D20","D21"]
[]
["E001^","Does the entity have any intangible assets?","Yes","Ei; Es; E2","Ei","Es","E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E002","E005","E002#"]
[null,"Do you want:"]
["E002","Section E index","Yes","Ei","Ei"]
["E003","Intangible assets - audit objectives","Yes","Es","Es"]
["E004^","Intangible assets - audit programme","Yes","E2","E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E005"]
["E005","Were there material additions to or disposals from intangible assets during the year?","Yes","E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E2:A15","E2:A20"]
[]
["F001^","Does the entity have any tangible fixed assets?","Yes","Fi; Fs; F2; Fssb","Fi","Fs","F2","Fssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F002","F008","F002#"]
[null,"Do you want:","Yes"]
["F002","Section F index","Yes","Fi","Fi"]
["F003","Tangible fixed assets - audit objectives","Yes","Fs","Fs"]
["F004","Tangible fixed assets - audit programme","Yes","F2","F2"]
["F005","Were there material additions to or disposals from fixed assets during the year?","Yes","F2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F2:A14","F2:A26"]
["F006","Is depreciation material?","Yes","F2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F2:A30","F2:A35"]
["F007","NOT CURRENTLY USED"]
["F008","A sample selection planning form for this section","Yes","Fssb","Fssb"]
[]
["G001^","Does the entity have any investments in group or associated undertakings?","Yes","Gi; Gs; G2","Gi","Gs","G2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"G002","G004","G002#"]
[null,"Do you want:"]
["G002","Section G index","Yes","Gi","Gi"]
["G003","Investments in group & associated undertakings - audit objectives","Yes","Gs","Gs"]
["G004","Investments in group & associated undertakings - audit programme","Yes","G2","G2"]
[]
["H001^","Does the entity have any financial instruments?","Yes","Hi; Hs; H2","Hi","Hs","H2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H002","H004","H002#"]
[null,"Do you want:"]
["H002","Section H index","Yes","Hi","Hi"]
["H003","Financial instruments - audit objectives","Yes","Hs","Hs"]
["H004","Financial instruments - audit programme","Yes","H2","H2"]
[]
["I001^","Does the entity have any stock or work-in-progress?","Yes","Cl - Ii; Is; I2; Cl - I2; I2; I4; Issb","Cl - Ii","Is","I2","Cl - I2","I2","I4","Issb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I002","I012","I002#"]
[null,"Do you want:"]
["I002","Section I index","Yes","Cl - Ii","Cl - Ii"]
["I003","Stock and work-in-progress - audit objectives","Yes","Is","Is"]
["I004","Stock and work-in-progress - audit programme","Yes","I2","I2"]
["I005","Are there any bar stocks for which a professional valuer is used?","Yes","Cl - I2","Cl - I2"]
["I006","Does the entity have any other stock?","Yes","I2","I2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I007","I010"]
["I007","Is any stock held by 3rd parties?","Yes","I2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A9","I2:A14"]
["I008","Did we attend the client's stock take?","Yes","I2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A16","I2:A20"]
["I009","Does the entity have work-in-progress or finished goods stocks?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A34","I2:A37"]
["I010","NOT CURRENTLY USED","Yes"]
["I011","Stock take attendance programme","Yes","I4","I4"]
["I012","A sample selection planning form for this section","Yes","Issb","Issb"]
[]
["J001^","Does the entity have any debtors or prepayments?","Yes","Ji; Js; J2; Jop01; Jop02; Jssb","Ji","Js","J2","Jop01","Jop02","Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J002","J010","J002#"]
[null,"Do you want:"]
["J002","Section J index","Yes","Ji","Ji"]
["J003","Debtors and prepayments - audit objectives","Yes","Js","Js"]
["J004","Debtors and prepayments - audit programme","Yes","J2","J2","Jop01","Jop02","Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J005^","J010"]
["J005^","Does the entity have any trade debtors?","Yes","Jop01; Jop02; Jssb","Jop01","Jop02","Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A8","J2:A45",null,"J006","J008"]
["J006","   Will a debtors circularisation be performed?","Yes","J2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A11","J2:A26"]
["J007","   Debtors circularisation summary","Yes","Jop01","Jop01"]
["J008","   Debtors circularisation sheet","Yes","Jop02","Jop02"]
["J009","Does the entity have any long-term debtors?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A58","J2:A61"]
["J010","A sample selection planning form for this section","Yes","Jssb","Jssb"]
[]
["K001^","Does the entity have any bank or cash balances?","Yes","Ki; Ks; K2","Ki","Ks","K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K002","K005","K002#"]
[null,"Do you want:"]
["K002","Section K index","Yes","Ki","Ki"]
["K003","Bank & cash - audit objectives","Yes","Ks","Ks"]
["K004^","Bank & cash - audit programme","Yes","K2","K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K005"]
["K005","Does the entity receive cash or hold material cash balances?","Yes","K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K2:A18","K2:A21"]
[]
["L001^","Does the entity have any creditors or accruals?","Yes","Li; Ls; L2; Lop01; Lop02; Lssb","Li","Ls","L2","Lop01","Lop02","Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L002","L010","L002#"]
[null,"Do you want:"]
["L002","Section I index","Yes","Li","Li"]
["L003","Creditors and accruals - audit objectives","Yes","Ls","Ls"]
["L004^","Creditors and accruals - audit programme","Yes","L2; Lop01; Lop02; Lssb","L2","Lop01","Lop02","Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L005^","L010"]
["L005^","Does the entity have any trade creditors?","Yes","Lop01; Lop02; Lssb","Lop01","Lop02","Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A8","L2:A46",null,"L006^","L008"]
["L006^","   Will a creditors circularisation be performed?","Yes","L2","Lop01","Lop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A13","L2:A28",null,"L007","L008"]
["L007","   Creditors circularisation summary","Yes","Lop01","Lop01"]
["L008","   Creditors circularisation sheet","Yes","Lop02","Lop02"]
["L009","Does the entity have any hire purchase or leasing transactions?","Yes","L2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A47","L2:A53"]
["L010","A sample selection planning form for this section","Yes","Lssb","Lssb"]
[]
["M001^","Does the entity have any long term loans or deferred income?","Yes","Mi; Ms; M2","Mi","Ms","M2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"M002","M004","M004#"]
[null,"Do you want:"]
["M002","Section M index","Yes","Mi","Mi"]
["M003","Long term loans and deferred income - audit objectives","Yes","Ms","Ms"]
["M004","Long term loans and deferred income - audit programme","Yes","M2","M2"]
[]
["N001^","Does the entity have any provisions for liabilities and charges, contingent liabilities or financial commitments?","Yes","Ni; Ns; N2; Nop01","Ni","Ns","N2","Nop01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N002","N005","N002#"]
[null,"Do you want:"]
["N002","Section N index","Yes","Ni","Ni"]
["N003","Provisions, contingencies and commitments - audit objectives","Yes","Ns","Ns"]
["N004","Provisions, contingencies and commitments - audit programme","Yes","N2","N2"]
["N005","Does the entity contribute to a defined benefit pension scheme?","Yes","Nop01","Nop01"]
[null,"The purpose of the programme in this section (N2) is to ensure that all provisions, contingencies and commitments are identified. It is therefore good practice to complete the tests in this programme even if you believe they are not applicable. If you decide not to use the programme you must consider carefully how the completeness of provisions, contingencies and commitments will be addressed."]
[]
["O001^","Does the entity have capital, reserves or statutory records?","Yes","Oi; Os; Cl - O2","Oi","Os","Cl - O2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"O002","O004^","O002#"]
[null,"Do you want:"]
["O002","Section O index","Yes","Oi","Oi"]
["O003","Capital, reserves and statutory records - audit objectives","Yes","Os","Os"]
["O004^","Capital, reserves and statutory records  - audit programme","Yes","Cl - O2","Cl - O2"]
["O005","NOT CURRENTLY USED","Yes"]
[]
["P001^","Is the entity liable to Corporation tax?","Yes","Pi; Ps; P2; P3","Pi","Ps","P2","P3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P002","P005","P002#"]
[null,"Do you want:"]
["P002","Section P index","Yes","Pi","Pi"]
["P003","Taxation - audit objectives","Yes","Ps","Ps"]
["P004","Taxation - audit programme","Yes","P2","P2"]
["P005","Corporation tax computation checklist","Yes","P3","P3"]
[]
["Q001","Do you want the Q section index","Yes","Qi","Qi"]
[]
["R001^","Does the entity prepare an income & expenditure account?","Yes","Ri; Rs; Cl - R2; R3; R3.1; R3.2; Rop01; Rop02","Ri","Rs","Cl - R2","R3","R3.1","R3.2","Rop01","Rop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R002","R012","R002#"]
[null,"Do you want:"]
["R002","Section R index","Yes","Ri","Ri"]
["R003","Income & expenditure account - audit objectives","Yes","Rs","Rs"]
["R004","Income & expenditure account - audit programme","Yes","Cl - R2","Cl - R2"]
[null,"Not currently used"]
["R006","Does the entity have material salaries or wages other than directors remuneration?","No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cl - R2:A43","Cl - R2:A54"]
["R007","PAYE & NI - audit programme","Yes","R3","R3"]
["R008","PAYE & NI checklist","Yes","R3.1","R3.1"]
["R009","P11D/P9 checklist","Yes","R3.2","R3.2"]
["R010","A sample selection planning form for this section","Yes","Rop01","Rop01"]
["R011","Is there a risk that material related party transactions may not be identified?","Yes","Rop02","Rop02"]
["R012","NOT CURRENTLY USED"]
[]
["S001^","Will reliance be placed on the operational effectiveness of any internal controls?","Yes","Si; Ss; S2; S3","Si","Ss","S2","S3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S002","S005","S002#"]
[null,"Do you want:"]
["S002","Section S index","Yes","Si","Si"]
["S003","Tests of control - audit objectives","Yes","Ss","Ss"]
["S004","Tests of control - audit programme ","Yes","S2","S2"]
["S005","Internal control evaluation","Yes","S3","S3"]
[]
["T001^","Will a formal post balance sheet events review (PBSER) be undertaken?","Yes","Ti; Ts; T2; T3; T3.1","Ti","Ts","T2","T3","T3.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T002","T006","T002#"]
[null,"Do you want:"]
["T002","Section T index","Yes","Ti","Ti"]
["T003","Post balance sheet events - audit objectives","Yes","Ts","Ts"]
["T004","Post balance sheet events - audit programme ","Yes","T2","T2"]
["T005","Going concern - checklist","Yes","T3","T3"]
["T006","Going concern - conclusion","Yes","T3.1","T3.1"]
[null,"As PBSER is a requirement of auditing standards, users are reminded to ensure this area is properly addressed and documented."]
[]
["U001^","Is the entity registered for VAT?","Yes","Ui; Us; U2; U3","Ui","Us","U2","U3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"U002","U005","U002#"]
[null,"Do you want:"]
["U002","Section U index","Yes","Ui","Ui"]
["U003","VAT - audit objectives","Yes","Us","Us"]
["U004","VAT - audit programme","Yes","U2","U2"]
["U005","VAT - compliance checklist","Yes","U3","U3"]
[]
["V001^","Does the entity maintain a nominal ledger?","Yes","Vi; Vs; V2; V3; V4","Vi","Vs","V2","V3","V4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"V002","V006","V002#"]
[null,"Do you want:"]
["V002","Section V index","Yes","Vi","Vi"]
["V003","Nominal ledger - audit objectives","Yes","Vs","Vs"]
["V004","Nominal ledger - audit programme","Yes","V2","V2"]
["V005","Working paper for review of estimates for bias","Yes","V3","V3"]
["V006","Working paper for journal entry testing","Yes","V4","V4"]
[]
["W001^","GROUPS - NOT CURRENTLY USED"]
[]
["W002","NOT CURRENTLY USED"]
["W003","NOT CURRENTLY USED"]
["W004","NOT CURRENTLY USED"]
["W005^","NOT CURRENTLY USED"]
["W006","NOT CURRENTLY USED"]
["W007","NOT CURRENTLY USED"]
["W008","NOT CURRENTLY USED"]
["W009","NOT CURRENTLY USED"]
["W010","NOT CURRENTLY USED"]
[]
["X001","Do you want an index for accounts working papers?","Yes","Xi","Xi"]
["Y001","Do you want an index sheet for Section Y - Other Primary Statements and  Z - Computer reports and records received?","Yes","YZi","YZi"]
[]
["Z001","Do you want a blank working paper to customise?","Yes","Blank Sheet","Blank Sheet"]
[]
["PERMANENT FILE"]
[]
["PAF000","Do you want to include permanent audit file sheets?","Yes","PAF01; PAF02; PAF03; PAF04; PAF05; PAF06; PAF06.1; PAF06.2; Cl - PAF06.3; PAF07; PAF08; PAF09; PAF10; PAF11; PAF12; PAF13","PAF01","PAF02","PAF03","PAF04","PAF05","PAF06","PAF06.1","PAF06.2","Cl - PAF06.3","PAF07","PAF08","PAF09","PAF10","PAF11","PAF12","PAF13",null,null,null,null,null,null,"PAF001","PAF013","PAF001#"]
[]
["The following forms for the permanent audit file are available. Please select those required."]
["PAF001","Permanent audit file index","Yes","PAF01","PAF01"]
["PAF002","Background information","Yes","PAF02","PAF02"]
["PAF003","Details of bankers and professional advisors","Yes","PAF03","PAF03"]
["PAF004","Know your client checklist","Yes","PAF04","PAF04"]
["PAF005","Register of laws and regulations","Yes","PAF05","PAF05"]
["PAF006","Details of related parties","Yes","PAF06","PAF06"]
["PAF006.1","Related parties checklist","Yes","PAF06.1","PAF06.1"]
["PAF006.2","Related parties checklist (FRS102 Section 1A)","Yes","PAF06.2","PAF06.2"]
["PAF006.3","Covering Letter to Client","Yes","Cl - PAF06.3","Cl - PAF06.3"]
["PAF007","Significant accounting policies","Yes","PAF07","PAF07"]
["PAF008","New client checklist","Yes","PAF08","PAF08"]
["PAF009","Systems overview","Yes","PAF09","PAF09"]
["PAF010","Register of non-audit services","Yes","PAF10","PAF10"]
["PAF011","Register of involvement in the audit","Yes","PAF11","PAF11"]
["PAF012","Register of specified asset locked bodies (CICs only)","Yes","PAF12","PAF12"]
["PAF013","Significant accounting estimates","Yes","PAF13","PAF13"]

{"sheet":"ClTO - Questions","index":10,"n_rows":319,"n_cols":31,"rows_kept":319,"cut":false,"hidden":true,"merged":[[218,1,218,2],[10,0,10,2],[264,1,264,2],[14,0,14,2],[27,1,27,2]]}
["Croner-i - Clubs Total Opt out Assignment Programme"]
[]
["Tailoring Checklist"]
[]
["1. Complete the following data concerning the client. This will then appear on every sheet."]
[]
[null,"Client name","Enter Client Name"]
[null,"Year-end","Enter Year End"]
[null,"File number","Enter File Number"]
[]
["2. Complete the following tailoring questions to select the programmes required. Select 'yes'  to indicate that a programme is required or 'no' if it is not. In most cases, the default is set to 'yes', so if a programme is not required, you should click the box and select 'no'.  For programmes that are not expected to be used that frequently, the default is set to 'no'."]
[]
["3. This page can be printed as a record of the tailoring for this client."]
[]
["All references to ISAs, ISQC1 and the ethical standard (ES) in this audit programme are to the FRC's UK versions as updated in June 2016, or later."]
[]
["Ref","Question","Answer","Associated Sheet(s)","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)"]
[]
["CURRENT FILE"]
[]
[null,"Do you want:"]
["A001","The Total Opt out File Index?","Yes","ClTO - Index","ClTO - Index"]
["A002","Final completion memorandum","Yes","A1","A1"]
["A003","Final programme - Subsequent events","Yes","A1.2","A1.2"]
["A004","Final completion checklist","Yes","ClTO - B3_1","ClTO - B3_1"]
["A005","Completion checklist prior to principal review","Yes","ClTO - B3_2","ClTO - B3_2"]
["A006","Will the accounts require calling over?","Yes","Aop1","Aop1"]
["A007","Disclosure checklists for club accounts are available separately in Section 6. "]
["A008","NOT CURRENTLY USED"]
["A009","NOT CURRENTLY USED"]
["A010","NOT CURRENTLY USED"]
["A011","NOT CURRENTLY USED"]
["A012","NOT CURRENTLY USED"]
["A013","NOT CURRENTLY USED"]
["A014","NOT CURRENTLY USED"]
["A015","NOT CURRENTLY USED"]
["A016","NOT CURRENTLY USED"]
["A017","NOT CURRENTLY USED"]
["A018","NOT CURRENTLY USED"]
["A019","NOT CURRENTLY USED"]
["A020","NOT CURRENTLY USED"]
["A021","NOT CURRENTLY USED"]
["A022","NOT CURRENTLY USED"]
["A023","NOT CURRENTLY USED"]
[]
["B001","Section B index","Yes","Bi","Bi"]
["B002","Completion memorandum","Yes","ClIA - B1","ClIA - B1"]
["B003","Engagement partner review","Yes","B2.1","B2.1"]
["B004","Second partner review / EQCR","Yes","B2.2","B2.2"]
["B005","Compliance with auditing standards","Yes","B3","B3"]
["B006","File completion","Yes","ClIA - B1.1","ClIA - B1.1"]
["B007","Form and content of accounts","Yes","ClIA - B5","ClIA - B5"]
["B008","Review of accounts","Yes","Cl - B5","Cl - B5"]
["B009","Audit highlights","Yes","Cl - B6","Cl - B6"]
["B010","Format of Independent Accountant's report, including conclusion","Yes","ClIA - B4","ClIA - B4"]
["B011","Summary of significant matters","Yes","B6.1","B6.1"]
["B012","A schedule to record systems and accounting records","Yes","ClIA - B6","ClIA - B6"]
["B013","Uncorrected misstatements","Yes","ClTO - B8","ClTO - B8"]
[]
["C001","Section C index","Yes","Cl - Ci","Cl - Ci"]
["C002","Planning  memorandum","Yes","ClIA - C1","ClIA - C1"]
["C003","Independent accountant's acceptance procedures","Yes","ClIA - C1.1","ClIA - C1.1"]
["C004","Preliminary engagement activities","Yes","C2","C2"]
["C005","Independence questionnaire","Yes","Cl - C2.1","Cl - C2.1"]
["C006","Accounting & tax compliance - safeguards applied","Yes","C2.2","C2.2"]
["C007","Audit strategy - general","Yes","C3.1","C3.1"]
["C008","NOT CURRENTLY USED"]
["C009","Understanding the club","Yes","ClIA - C2","ClIA - C2"]
["C010","Club's eligibility for total opt out from audit and independent accountant's report","Yes","ClTO - C6","ClTO - C6"]
["C011","Working paper for review of estimates","Yes","C4.1","C4.1"]
["C012","Internal controls","Yes","C5","C5"]
["C013","Review of design & implementation of controls","Yes","C5.1","C5.1"]
["C014","Internal control questionnaire","Yes","C5.2","C5.2"]
["C015","Preliminary analytical procedures","Yes","Cl - C6","Cl - C6"]
["C016","Materiality summary","Yes","Cl - C7; ClIA - C4","Cl - C7","ClIA - C4"]
["C017","NOT CURRENTLY USED"]
["C018","Risk assessment","Yes","C8","C8"]
["C019","Detail risk assessment, including club-specific schedule","Yes","C8.1; Cl - C8.1","C8.1","Cl - C8.1"]
["C020","Financial statement risk action plan","Yes","C8.2","C8.2"]
["C021","Assertion risk action plan","Yes","C8.3","C8.3"]
["C022","Risk response summary","Yes","Cl - C8.4","Cl - C8.4"]
["C023","Notes of planning meeting","Yes","C9","C9"]
["C024","Fraud risk factors","Yes","C9.1","C9.1"]
["C025","Planning meeting checklist","Yes","C9.2","C9.2"]
["C026","Other planning issues","Yes","C10","C10"]
["C027","Audit administration","Yes","C11","C11"]
["C028","Quality control","Yes","C12","C12"]
["C029","Accountancy work planning","Yes","C13.1","C13.1"]
["C030","Sample size planning","Yes","C13.2","C13.2"]
["C031","Assignment planning - timetable","Yes","C13.3","C13.3"]
["C032","Budget and performance summary","Yes","C13.4","C13.4"]
["C033","Job progress report","Yes","C13.5","C13.5"]
["C034","NOT CURRENTLY USED",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C035","C044"]
["C035","NOT CURRENTLY USED"]
["C036","NOT CURRENTLY USED"]
["C037","NOT CURRENTLY USED"]
["C038","NOT CURRENTLY USED"]
["C039","NOT CURRENTLY USED"]
["C040","NOT CURRENTLY USED"]
["C041","NOT CURRENTLY USED"]
["C042","NOT CURRENTLY USED"]
["C043","NOT CURRENTLY USED"]
["C044","NOT CURRENTLY USED"]
[]
["D001","Do you want a schedule for accounting policies, estimates and judgments?","Yes","ClIA - D1","ClIA - D1"]
["D002","Analytical review schedule?","Yes","ClIA - D2","ClIA - D2"]
["D003","Review of accounting records and transactions?","Yes","ClIA - D3","ClIA - D3"]
["D004","Events after the balance sheet date?","Yes","ClIA - D4","ClIA - D4"]
["D005","Programme where the club is approaching opt out limits?","Yes","ClIA - D5","ClIA - D5"]
["D006^","Will any of the optional work programmes be required (such as on opening balances or the use of service organisations or experts)?","Yes","Di; D1; D1.1; D2; D8; D9; D10; D11; D12; D16; D17; D20; D21","Di","D1","D1.1","D2","D8","D9","D10","D11","D12","D16","D17","D20","D21",null,null,null,null,null,null,null,null,"D007","D026","D007#"]
[null,"Do you want:"]
["D007","Section D index","Yes","Di","Di"]
["D008","Analytical procedures","Yes","D1","D1"]
["D009","Do you want a working paper for documenting the approach to substantive analytical procedures?","Yes","D1.1","D1.1"]
["D010","Were the comparative figures unaudited or audited by another firm?","Yes","D2","D2"]
["D011","Rows D011 to D015 not currently used"]
["D012","NOT CURRENTLY USED"]
["D013","NOT CURRENTLY USED"]
["D014","NOT CURRENTLY USED"]
["D015","NOT CURRENTLY USED"]
["D016","Does the entity hold investment properties?","No","D8","D8"]
["D017","Is the use of service organisations material to the entity's activities?","No","D9","D9"]
["D018","Is the entity a Community Interest Company (CIC)?","No","D10","D10"]
["D019","Will an auditor's expert be used?","Yes","D11","D11"]
["D020","Is the work of an expert appointed by management relevant to the audit?","Yes","D12","D12"]
["D021","Rows D021 to D023 not currently used"]
["D022","NOT CURRENTLY USED"]
["D023","NOT CURRENTLY USED"]
["D024","Is a working paper assisting with the classification of financial instruments required?","No","D16","D16"]
["D025","Is a working paper assisting with the audit of other information included in the annual report required?","No","D17","D17"]
["D026","Are there aspects of the clients operations that require additional bespoke audit programmes?","Yes","D20; D21","D20","D21"]
[]
["E001^","Does the entity have any intangible assets?","No","Ei; Es; E2","Ei","Es","E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E002","E005","E002#"]
[null,"Do you want:"]
["E002","Section E index","No","Ei","Ei"]
["E003","Intangible assets - audit objectives","No","Es","Es"]
["E004^","Intangible assets - audit programme","No","E2","E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E005"]
["E005","Were there material additions to or disposals from intangible assets during the year?","No","E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E2:A15","E2:A20"]
[]
["F001^","Does the entity have any tangible fixed assets?","Yes","Fi; Fs; F2; Fssb","Fi","Fs","F2","Fssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F002","F008","F002#"]
[null,"Do you want:"]
["F002","Section F index","Yes","Fi","Fi"]
["F003","Tangible fixed assets - audit objectives","Yes","Fs","Fs"]
["F004","Tangible fixed assets - audit programme","Yes","F2","F2"]
["F005","Were there material additions to or disposals from fixed assets during the year?","Yes","F2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F2:A14","F2:A26"]
["F006","Is depreciation material?","Yes","F2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F2:A30","F2:A35"]
["F007","NOT CURRENTLY USED"]
["F008","A sample selection planning form for this section","Yes","Fssb","Fssb"]
[]
["G001^","Does the entity have any investments in group or associated undertakings?","No","Gi; Gs; G2","Gi","Gs","G2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"G002","G004","G002#"]
[null,"Do you want:"]
["G002","Section G index","No","Gi","Gi"]
["G003","Investments in group & associated undertakings - audit objectives","No","Gs","Gs"]
["G004","Investments in group & associated undertakings - audit programme","No","G2","G2"]
[]
["H001^","Does the entity have any financial instruments?","No","Hi; Hs; H2","Hi","Hs","H2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H002","H004","H002#"]
[null,"Do you want:"]
["H002","Section H index","No","Hi","Hi"]
["H003","Financial instruments - audit objectives","No","Hs","Hs"]
["H004","Financial instruments - audit programme","No","H2","H2"]
[]
["I001^","Does the entity have any stock or work-in-progress?","No","Cl - Ii; Is; I2; Cl - I2; I2; I2; I2; I2; I4; Issb","Cl - Ii","Is","I2","Cl - I2","I2","I2","I2","I2","I4","Issb",null,null,null,null,null,null,null,null,null,null,null,"I002","I012","I002#"]
[null,"Do you want:"]
["I002","Section I index","No","Cl - Ii","Cl - Ii"]
["I003","Stock and work-in-progress - audit objectives","No","Is","Is"]
["I004","Stock and work-in-progress - audit programme","Yes","I2","I2"]
["I005","Are there any bar stocks for which a professional valuer is used?","Yes","Cl - I2","Cl - I2"]
["I006","Does the entity have any other stock?","No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I007","I010"]
["I007","Is any stock held by 3rd parties?","No","I2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A9","I2:A14"]
["I008","Did we attend the client's stock take?","No","I2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A16","I2:A20"]
["I009","Does the entity have work-in-progress or finished goods stocks?","No","I2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I2:A34","I2:A37"]
["I010","NOT CURRENTLY USED"]
["I011","Stock take attendance programme","No","I4","I4"]
["I012","A sample selection planning form for this section","No","Issb","Issb"]
[]
["J001^","Does the entity have any debtors or prepayments?","No","Ji; Js; J2; Jop01; Jop02; Jssb","Ji","Js","J2","Jop01","Jop02","Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J002","J010","J002#"]
[null,"Do you want:"]
["J002","Section J index","No","Ji","Ji"]
["J003","Debtors and prepayments - audit objectives","No","Js","Js"]
["J004","Debtors and prepayments - audit programme","No","J2","J2","Jop01","Jop02","Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J005^","J010"]
["J005^","Does the entity have any trade debtors?","No","J2","Jop01","Jop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A8","J2:A45",null,"J006^","J010"]
["J006^","   Will a debtors circularisation be performed?","No","J2","Jop01","Jop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A11","J2:A26","J007",null,null,"J008"]
["J007","   Debtors circularisation summary","No","Jop01","Jop01"]
["J008","   Debtors circularisation sheet","No","Jop02","Jop02"]
["J009","Does the entity have any long-term debtors?","No","J2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J2:A58","J2:A61"]
["J010","A sample selection planning form for this section","No","Jssb","Jssb"]
[]
["K001^","Does the entity have any bank or cash balances?","Yes","Ki; Ks; K2","Ki","Ks","K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K002","K005","K002#"]
[null,"Do you want:"]
["K002","Section K index","Yes","Ki","Ki"]
["K003","Bank & cash - audit objectives","Yes","Ks","Ks"]
["K004^","Bank & cash - audit programme","Yes","K2","K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K005"]
["K005","Does the entity receive cash or hold material cash balances?","Yes","K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K2:A18","K2:A21"]
[]
["L001^","Does the entity have any creditors or accruals?","No","Li; Ls; L2; Lop01; Lop02; Lssb","Li","Ls","L2","Lop01","Lop02","Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L002","L010"]
[null,"Do you want:"]
["L002","Section I index","No","Li","Li"]
["L003","Creditors and accruals - audit objectives","No","Ls","Ls"]
["L004^","Creditors and accruals - audit programme","No","L2","L2","Lop01","Lop02","Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L005","L010"]
["L005","Does the entity have any trade creditors?","No","L2","Lop01","Lop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A8","L2:A46"]
["L006","   Will a creditors circularisation be performed?","No","L2","Lop01","Lop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A13","L2:A28"]
["L007","   Creditors circularisation summary","No","Lop01","Lop01"]
["L008","   Creditors circularisation sheet","No","Lop02","Lop02"]
["L009","Does the entity have any hire purchase or leasing transactions?","No","L2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L2:A47","L2:A53"]
["L010","A sample selection planning form for this section","No","Lssb","Lssb"]
[]
["M001^","Does the entity have any long term loans or deferred income?","No","Mi; Ms; M2","Mi","Ms","M2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"M002","M004","M002#"]
[null,"Do you want:"]
["M002","Section M index","No","Mi","Mi"]
["M003","Long term loans and deferred income - audit objectives","No","Ms","Ms"]
["M004","Long term loans and deferred income - audit programme","No","M2","M2"]
[]
["N001^","Does the entity have any provisions for liabilities and charges, contingent liabilities or financial commitments?","No","Ni; Ns; N2; Nop01","Ni","Ns","N2","Nop01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N002","N005","N002#"]
[null,"Do you want:"]
["N002","Section N index","No","Ni","Ni"]
["N003","Provisions, contingencies and commitments - audit objectives","No","Ns","Ns"]
["N004","Provisions, contingencies and commitments - audit programme","No","N2","N2"]
["N005","Does the entity contribute to a defined benefit pension scheme?","No","Nop01","Nop01"]
[null,"The purpose of the programme in this section (N2) is to ensure that all provisions, contingencies and commitments are identified. It is therefore good practice to complete the tests in this programme even if you believe they are not applicable. If you decide not to use the programme you must consider carefully how the completeness of provisions, contingencies and commitments will be addressed."]
[]
["O001^","Does the entity have capital, reserves or statutory records?","Yes","Oi; Os; Cl - O2","Oi","Os","Cl - O2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"O002","O004","O002#"]
[null,"Do you want:"]
["O002","Section O index","Yes","Oi","Oi"]
["O003","Capital, reserves and statutory records - audit objectives","Yes","Os","Os"]
["O004","Capital, reserves and statutory records  - audit programme","Yes","Cl - O2","Cl - O2"]
["O005","NOT CURRENTLY USED"]
[]
["P001^","Is the entity liable to Corporation tax?","No","Pi; Ps; P2; P3","Pi","Ps","P2","P3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P002","P005","P002#"]
[null,"Do you want:"]
["P002","Section P index","No","Pi","Pi"]
["P003","Taxation - audit objectives","No","Ps","Ps"]
["P004","Taxation - audit programme","No","P2","P2"]
["P005","Corporation tax computation checklist","No","P3","P3"]
[]
["Q001","Do you want the Q section index","Yes","Qi","Qi"]
[]
["R001^","Does the entity prepare an income & expenditure account?","Yes","Ri; Rs; Cl - R2; R3; R3.1; R3.2; Rop01; Rop02","Ri","Rs","Cl - R2","R3","R3.1","R3.2","Rop01","Rop02",null,null,null,null,null,null,null,null,null,null,null,null,null,"R002","R012","R002#"]
[null,"Do you want:"]
["R002","Section R index","Yes","Ri","Ri"]
["R003","Income & expenditure account - audit objectives","Yes","Rs","Rs"]
["R004","Income & expenditure account - audit programme","Yes","Cl - R2","Cl - R2"]
[null,"Not currently used","Yes"]
["R006","Does the entity have material salaries or wages other than directors remuneration?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cl - R2:A43","Cl - R2:A54"]
["R007","PAYE & NI - audit programme","Yes","R3","R3"]
["R008","PAYE & NI checklist","Yes","R3.1","R3.1"]
["R009","P11D/P9 checklist","Yes","R3.2","R3.2"]
["R010","A sample selection planning form for this section","Yes","Rop01","Rop01"]
["R011","Is there a risk that material related party transactions may not be identified?","Yes","Rop02","Rop02"]
["R012","NOT CURRENTLY USED"]
[]
["S001^","Will reliance be placed on the operational effectiveness of any internal controls?","No","Si; Ss; S2; S3","Si","Ss","S2","S3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S002","S005","S002#"]
[null,"Do you want:"]
["S002","Section S index","No","Si","Si"]
["S003","Tests of control - audit objectives","No","Ss","Ss"]
["S004","Tests of control - audit programme ","No","S2","S2"]
["S005","Internal control evaluation","No","S3","S3"]
[]
["T001^","Will a formal post balance sheet events review (PBSER) be undertaken?","Yes","Ti; Ts; T2; T3; T3.1","Ti","Ts","T2","T3","T3.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T002","T006","T002#"]
[null,"Do you want:"]
["T002","Section T index","Yes","Ti","Ti"]
["T003","Post balance sheet events - audit objectives","Yes","Ts","Ts"]
["T004","Post balance sheet events - audit programme ","Yes","T2","T2"]
["T005","Going concern - checklist","Yes","T3","T3"]
["T006","Going concern - conclusion","Yes","T3.1","T3.1"]
[null,"As PBSER is a requirement of auditing standards, users are reminded to ensure this area is properly addressed and documented."]
[]
["U001^","Is the entity registered for VAT?","No","Ui; Us; U2; U3","Ui","Us","U2","U3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"U002","U005","U002#"]
[null,"Do you want:"]
["U002","Section U index","No","Ui","Ui"]
["U003","VAT - audit objectives","No","Us","Us"]
["U004","VAT - audit programme","No","U2","U2"]
["U005","VAT - compliance checklist","No","U3","U3"]
[]
["V001^","Does the entity maintain a nominal ledger?","Yes",null,"Vi","Vs","V2","V3","V4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"V002","V006","V002#"]
[null,"Do you want:"]
["V002","Section V index","Yes","Vi","Vi"]
["V003","Nominal ledger - audit objectives","Yes","Vs","Vs"]
["V004","Nominal ledger - audit programme","Yes","V2","V2"]
["V005","Working paper for review of estimates for bias","Yes","V3","V3"]
["V006","Working paper for journal entry testing","Yes","V4","V4"]
[]
["W001^","GROUPS - NOT CURRENTLY USED"]
[null,"NOT CURRENTLY USED"]
["W002","NOT CURRENTLY USED","No"]
["W003","NOT CURRENTLY USED","No"]
["W004","NOT CURRENTLY USED","No"]
["W005^","NOT CURRENTLY USED","No"]
["W006","NOT CURRENTLY USED","No"]
["W007","NOT CURRENTLY USED","No"]
["W008","NOT CURRENTLY USED","No"]
["W009","NOT CURRENTLY USED","No"]
["W010","NOT CURRENTLY USED","No"]
[]
["X001","Do you want an index for accounts working papers?","Yes","Xi","Xi"]
["Y001","Do you want an index sheet for Section Y - Other Primary Statements and  Z - Computer reports and records received?","Yes","YZi","YZi"]
[]
["Z001","Do you want a blank working paper to customise?","Yes","Blank Sheet","Blank Sheet"]
[]
["PERMANENT FILE"]
[]
["PAF000","Do you want to include permanent audit file sheets?","Yes","PAF01; PAF02; PAF03; PAF04; PAF05; PAF06; PAF06.1; PAF06.2; Cl - PAF06.3; PAF07; PAF08; PAF09; PAF10; PAF11; PAF12; PAF13","PAF01","PAF02","PAF03","PAF04","PAF05","PAF06","PAF06.1","PAF06.2","Cl - PAF06.3","PAF07","PAF08","PAF09","PAF10","PAF11","PAF12","PAF13",null,null,null,null,null,"PAF001","PAF013","PAF001#"]
[]
["The following forms for the permanent audit file are available. Please select those required."]
["PAF001","Permanent audit file index","Yes","PAF01","PAF01"]
["PAF002","Background information","Yes","PAF02","PAF02"]
["PAF003","Details of bankers and professional advisors","Yes","PAF03","PAF03"]
["PAF004","Know your client checklist","Yes","PAF04","PAF04"]
["PAF005","Register of laws and regulations","Yes","PAF05","PAF05"]
["PAF006","Details of related parties","Yes","PAF06","PAF06"]
["PAF006.1","Related parties checklist","Yes","PAF06.1","PAF06.1"]
["PAF006.2","Related parties checklist (FRS102 Section 1A)","Yes","PAF06.2","PAF06.2"]
["PAF006.3","Covering Letter to Client","Yes","Cl - PAF06.3","Cl - PAF06.3"]
["PAF007","Significant accounting policies","Yes","PAF07","PAF07"]
["PAF008","New client checklist","Yes","PAF08","PAF08"]
["PAF009","Systems overview","Yes","PAF09","PAF09"]
["PAF010","Register of non-audit services","Yes","PAF10","PAF10"]
["PAF011","Register of involvement in the audit","Yes","PAF11","PAF11"]
["PAF012","Register of specified asset locked bodies (CICs only)","Yes","PAF12","PAF12"]
["PAF013","Significant accounting estimates","Yes","PAF13","PAF13"]

{"sheet":"Pe - Questions","index":11,"n_rows":275,"n_cols":40,"rows_kept":275,"cut":false,"hidden":true,"merged":[[191,1,191,2],[234,1,234,2],[10,0,10,2],[14,0,14,2]]}
["Croner-i - Pension Schemes Audit Programme"]
[]
["Tailoring Checklist"]
[]
["1. Complete the following data concerning the client. This will then appear on every sheet."]
[]
[null,"Client name","Enter client name"]
[null,"Year-end","Enter year-end"]
[null,"File number","Enter file number"]
[]
["2. Complete the following tailoring questions to select the programmes required. Select 'yes'  to indicate that a programme is required or 'no' if it is not. In most cases, the default is set to 'yes', so if a programme is not required, you should click the box and select 'no'.  For programmes that are not expected to be used that frequently, the default is set to 'no'."]
[]
["3. This page can be printed as a record of the tailoring for this client."]
[]
["All references to ISAs, ISQC1 and the ethical standard (ES) in this audit programme are to the FRC's UK versions as updated in June 2016, or subsequently."]
[]
["Ref","Question","Answer","Associated Sheet(s)","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)"]
[]
["CURRENT FILE"]
[]
[null,"Do you want:"]
["A001","Section A index","Yes","Pe - Ai","Pe - Ai"]
["A002","Final completion memorandum","Yes","A1","A1"]
["A003","Final programme - Subsequent events","Yes","Pe - A1.2","Pe - A1.2"]
["A004","Final completion checklist","Yes","Pe - A1.3","Pe - A1.3"]
["A005","Will the accounts require calling over?","Yes","Pe - Aop1","Pe - Aop1"]
["A006","Is an FRS 102 (Pensions Schemes) disclosure checklist required?","Yes","PE - Front Sheet; Pe - Main; Pe - A2; Pe - A3","PE - Front Sheet","Pe - Main","Pe - A2","Pe - A3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A007","A007"]
["A007","Are the 2018 SORP and the amendments to FRS 102 arising from the triennial review being adopted for a period commencing before 1 January 2019?","Yes","Pe - A3","Pe - A3"]
[]
["B001","Section B index","Yes","Pe - Bi","Pe - Bi"]
["B002","Completion memorandum","Yes","Pe - B1","Pe - B1"]
["B003","Engagement partner review","Yes","B2.1","B2.1"]
["B004","Second partner review / EQCR","Yes","B2.2","B2.2"]
["B005","Compliance with auditing standards","Yes","B3","B3"]
["B006","File completion","Yes","Pe - B4","Pe - B4"]
["B007","Review of accounts","Yes","Pe - B5","Pe - B5"]
["B008","Audit highlights","Yes","Pe - B6","Pe - B6"]
["B009","Summary of significant matters","Yes","B6.1","B6.1"]
["B010","Unadjusted errors","Yes","Pe - B7","Pe - B7"]
["B011","Justification of audit report","Yes","Pe - B8","Pe - B8"]
["B012","Schedule of additional considerations when forming an opinion under ISA 700","Yes","Pe - B8.1","Pe - B8.1"]
["B013","Whistle-blowing - reporting to the pensions regulator","Yes","Pe - B8.2","Pe - B8.2"]
["B014","A completion checklist for work on the statement on contributions?","Yes","Pe - B8.3","Pe - B8.3"]
[]
["C001","Section C index","Yes","Pe - Ci","Pe - Ci"]
["C002","Planning  memorandum","Yes","Pe - C1","Pe - C1"]
["C003","Preliminary engagement activities","Yes","Pe - C2","Pe - C2"]
["C004","Independence questionnaire","Yes","C2.1","C2.1"]
["C005","Accounting & tax compliance - safeguards applied","Yes","C2.2","C2.2"]
["C006","Audit strategy - general","Yes","Pe - C3.1","Pe - C3.1"]
["C007","NOT USED"]
["C008","Understanding the scheme","Yes","Pe - C4","Pe - C4"]
["C009","Working paper for review of estimates","Yes","C4.1","C4.1"]
["C010","Internal controls","Yes","C5","C5"]
["C011","Review of design & implementation of controls","Yes","C5.1","C5.1"]
["C012","Internal control questionnaire","Yes","Pe - C5.2","Pe - C5.2"]
["C013","Preliminary analytical procedures","Yes","Pe - C6","Pe - C6"]
["C014","Materiality summary","Yes","Pe - C7; Pe - C7.1","Pe - C7","Pe - C7.1"]
["C015","NOT USED"]
["C016","Risk assessment","Yes","C8","C8"]
["C017","Detail risk assessment","Yes"," Pe - C8.1","Pe - C8.1"]
["C018","Financial statement risk action plan","Yes","C8.2","C8.2"]
["C019","Assertion risk action plan","Yes","C8.3","C8.3"]
["C020","Risk response summary","Yes","Pe - C8.4","Pe - C8.4"]
["C021","Notes of planning meeting","Yes","C9","C9"]
["C022","Fraud risk factors","Yes","Pe - C9.1","Pe - C9.1"]
["C023","Planning meeting checklist","Yes","Pe - C9.2","Pe - C9.2"]
["C024","Other planning issues","Yes","Pe - C10","Pe - C10"]
["C025","Audit administration","Yes","C11","C11"]
["C026","Quality control","Yes","C12","C12"]
["C027","NOT USED"]
["C028","Sample size planning","Yes","Pe - C13.2","Pe - C13.2"]
["C029","Assignment planning - timetable","Yes","Pe - C13.3","Pe - C13.3"]
["C030","NOT USED"]
["C031","NOT USED"]
["C032^","NOT USED"]
["C033","NOT USED"]
["C034","NOT USED"]
["C035","NOT USED"]
["C036","NOT USED"]
["C037","NOT USED"]
["C038","NOT USED"]
["C039","NOT USED"]
["C040","NOT USED"]
["C041","NOT USED"]
["C042","NOT USED"]
[]
["D001^","Will any of the optional audit programmes be required (such as on opening balances or the use of service organisations or experts)?","Yes","Pe - Di; D1; D1.1; D2; D8; D9; D11; D12; D14; D17; D20; D21; Pe - D22","Pe - Di","D1","D1.1","D2",null,"D8","D9","D11","D12","D14",null,"D17","D20","D21","Pe - D22",null,null,null,null,null,null,null,null,null,null,null,null,"D002","D022","D002#"]
[null,"Do you want:"]
["D002","Section D index","Yes","Pe - Di","Pe - Di"]
["D003","Analytical procedures","Yes","D1","D1"]
["D004","Do you want a working paper for documenting the approach to substantive analytical procedures?","Yes","D1.1","D1.1"]
["D005","Were the comparative figures unaudited or audited by another firm?","Yes","D2","D2"]
["D006","NOT USED"]
["D007","NOT USED"]
["D008","NOT USED"]
["D009","NOT USED"]
["D010","NOT USED"]
["D011","Does the scheme hold investment properties?","Yes","D8","D8"]
["D012","Is the use of service organisations material to the scheme's activities?","Yes","D9","D9"]
["D013","NOT USED"]
["D014","Will an auditor's expert be used?","Yes","D11","D11"]
["D015","Is the work of an expert appointed by management relevant to the audit?","Yes","D12","D12"]
["D016","NOT USED"]
["D017","Will reliance be placed on the work of internal audit?","Yes","D14","D14"]
["D018","NOT USED"]
["D019","NOT USED"]
["D020","Is a working paper assisting with the audit of other information included in the annual report required?","Yes","D17","D17"]
["D021","Are there aspects of the clients operations that require additional bespoke audit programmes?","Yes","D20; D21","D20","D21"]
["D022","Is a work programme required for the report on the statement on contributions?","Yes","Pe - D22","Pe - D22"]
[]
["E001^","NOT USED"]
[null,"NOT USED"]
["E002","NOT USED"]
["E003","NOT USED"]
["E004","NOT USED"]
["E005","NOT USED"]
[]
["F001^","Does the entity have any tangible fixed assets held for use by the scheme?","Yes","Pe - Fi; Pe - Fs; Pe - F2; Fssb","Pe - Fi","Pe - Fs","Pe - F2","Fssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F002","F007","F002#"]
[null,"Do you want:"]
["F002","Section F index","Yes","Pe - Fi","Pe - Fi"]
["F003","Tangible fixed assets - audit objectives","Yes","Pe - Fs","Pe - Fs"]
["F004","Tangible fixed assets - audit programme","Yes","Pe - F2; Fssb","Pe - F2","Fssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F005","F007"]
["F005","Were there material additions to or disposals from fixed assets during the year?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pe - F2:A14","Pe - F2:A26"]
["F006","Is depreciation material?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pe - F2:A30","Pe - F2:A35"]
["F007","A sample selection planning form for this section","Yes","Fssb","Fssb"]
[]
["G001^","Does the entity have any employer-related investments?","Yes","Pe - Gi; Pe - Gs; Pe - G2","Pe - Gi","Pe - Gs","Pe - G2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"G002","G004","G002#"]
[null,"Do you want:"]
["G002","Section G index","Yes","Pe - Gi","Pe - Gi"]
["G003","Employer-related investments - audit objectives","Yes","Pe - Gs","Pe - Gs"]
["G004","Employer related investments - audit programme","Yes","Pe - G2","Pe - G2"]
[]
["H001^","Does the entity have any investment assets or liabilities?","Yes","Pe - Hi; Pe - Hs; Pe - H2","Pe - Hi","Pe - Hs","Pe - H2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H002","H004","H002#"]
[null,"Do you want:"]
["H002","Section H index","Yes","Pe - Hi","Pe - Hi"]
["H003","Investment assets and liabilities - audit objectives","Yes","Pe - Hs","Pe - Hs"]
["H004","Investment assets and liabilities - audit programme","Yes","Pe - H2","Pe - H2"]
[]
["I001^","NOT USED"]
[null,"NOT USED"]
["I002","NOT USED"]
["I003","NOT USED"]
["I004^","NOT USED"]
["I005^","NOT USED"]
["I006","NOT USED"]
["I007","NOT USED"]
["I008","NOT USED"]
["I009","NOT USED"]
["I010","NOT USED"]
["I011","NOT USED"]
[]
["J001^","Does the entity have any debtors or prepayments?","Yes","Pe - Ji; Pe - Js; Pe - J2; Jssb","Pe - Ji","Pe - Js","Pe - J2","Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J002","J007","J002#"]
[null,"Do you want:"]
["J002","Section J index","Yes","Pe - Ji","Pe - Ji"]
["J003","Debtors and prepayments - audit objectives","Yes","Pe - Js","Pe - Js"]
["J004^","Debtors and prepayments - audit programme","Yes","Pe - J2; Jssb","Pe - J2","Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J005","J007"]
["J005","NOT USED"]
["J006","NOT USED"]
["J007","A sample selection planning form for this section","Yes","Jssb","Jssb"]
[]
["K001^","Does the entity have any bank or cash balances?","Yes","Pe - Ki; Pe - Ks; Pe - K2","Pe - Ki","Pe - Ks","Pe - K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K002","K004^","K002#"]
[null,"Do you want:"]
["K002","Section K index","Yes","Pe - Ki","Pe - Ki"]
["K003","Bank & cash - audit objectives","Yes","Pe - Ks","Pe - Ks"]
["K004^","Bank & cash - audit programme","Yes","Pe - K2","Pe - K2"]
["K005","NOT USED"]
[]
["L001^","Does the entity have any creditors or accruals?","Yes","Pe - Li; Pe - Ls; Pe - L2; Lssb","Pe - Li","Pe - Ls","Pe - L2","Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L002","L010","L002#"]
[null,"Do you want:"]
["L002","Section I index","Yes","Pe - Li","Pe - Li"]
["L003","Creditors and accruals - audit objectives","Yes","Pe - Ls","Pe - Ls"]
["L004^","Creditors and accruals - audit programme","Yes","Pe - L2; Lssb","Pe - L2","Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L005","L010"]
["L005","NOT USED"]
["L006","NOT USED"]
["L007","NOT USED"]
["L008","NOT USED"]
["L009","Does the company have any long term creditors?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pe - L2:A39","Pe - L2:A43"]
["L010","A sample selection planning form for this section","Yes","Lssb","Lssb"]
[]
["M001^","NOT USED"]
[null,"NOT USED"]
["M002","NOT USED"]
["M003","NOT USED"]
["M004","NOT USED"]
[]
["N001^","Does the entity have any provisions for liabilities and charges, contingent liabilities or financial commitments?","Yes","Pe - Ni; Pe - Ns; Pe - N2","Pe - Ni","Pe - Ns","Pe - N2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N002","N004","N002#"]
[null,"Do you want:"]
["N002","Section N index","Yes","Pe - Ni","Pe - Ni"]
["N003","Provisions, contingencies and commitments - audit objectives","Yes","Pe - Ns","Pe - Ns"]
["N004","Provisions, contingencies and commitments - audit programme","Yes","Pe - N2","Pe - N2"]
[null,"The purpose of the programme in this section (N2) is to ensure that all provisions, contingencies and commitments are identified. It is therefore good practice to complete the tests in this programme even if you believe they are not applicable. If you decide not to use the programme you must consider carefully how the completeness of provisions, contingencies and commitments will be addressed."]
[]
["O001^","NOT USED"]
[null,"NOT USED"]
["O002","NOT USED"]
["O003","NOT USED"]
["O004","NOT USED"]
[]
["P001^","Is the entity liable to any taxes?","Yes","Pe - Pi; Pe - Ps; Pe - P2; Pe - P3","Pe - Pi","Pe - Ps","Pe - P2","Pe - P3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P002","P005","P002#"]
[null,"Do you want:"]
["P002","Section P index","Yes","Pe - Pi","Pe - Pi"]
["P003","Taxation - audit objectives","Yes","Pe - Ps","Pe - Ps"]
["P004","Taxation - audit programme","Yes","Pe - P2","Pe - P2"]
["P005","Pension scheme tax checklist","Yes","Pe - P3","Pe - P3"]
[]
["Q001","NOT USED"]
[]
["R001^","Does the entity prepare a fund account?","Yes","Pe - Ri; Pe - Rs; Pe - R2; Pe - R3; R3.1; R3.2; Rop01","Pe - Ri","Pe - Rs","Pe - R2","Pe - R2.1","Pe - R3","R3.1","R3.2","Rop01","Pe - Rop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R002","R008","R002#"]
[null,"Do you want:"]
["R002","Section R index","Yes","Pe - Ri","Pe - Ri"]
["R003","Income & expenditure account - audit objectives","Yes","Pe - Rs","Pe - Rs"]
["R004","An audit programme for the fund account - income","Yes","Pe - R2","Pe - R2"]
["R004.1","An audit programme for the fund account - expenditure","Yes","Pe - R2.1","Pe - R2.1"]
["R005","Additional voluntary contributions - audit programme","Yes","Pe - R3","Pe - R3"]
["R005.1","Related parties - audit programme","Yes","Pe - Rop02","Pe - Rop02"]
["R006","PAYE & NI checklist","Yes","R3.1","R3.1"]
["R007","P11D/P9 checklist","Yes","R3.2","R3.2"]
["R008","A sample selection planning form for this section","Yes","Rop01","Rop01"]
[]
["S001^","Will reliance be placed on the operational effectiveness of any internal controls?","Yes","Si; Ss; S2; S3","Si","Ss","S2","S3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S002","S005","S002#"]
[null,"Do you want:"]
["S002","Section S index","Yes","Si","Si"]
["S003","Tests of control - audit objectives","Yes","Ss","Ss"]
["S004","Tests of control - audit programme ","Yes","S2","S2"]
["S005","Internal control evaluation","Yes","S3","S3"]
[]
["T001^","Will a formal post balance sheet events review be undertaken?","Yes","Pe - Ti; Pe - Ts; Pe - T2; Pe - T3; Pe - T3.1","Pe - Ti","Pe - Ts","Pe - T2","Pe - T3","Pe - T3.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T002","T006","T002#"]
[null,"Do you want:"]
["T002","Section T index","Yes","Pe - Ti","Pe - Ti"]
["T003","Post balance sheet events - audit objectives","Yes","Pe - Ts","Pe - Ts"]
["T004","Post balance sheet events - audit programme ","Yes","Pe - T2","Pe - T2"]
["T005","Going concern - checklist","Yes","Pe - T3","Pe - T3"]
["T006","Going concern - conclusion","Yes","Pe - T3.1","Pe - T3.1"]
[null,"As PBSER is a requirement of auditing standards, users are reminded to ensure this area is properly addressed and documented."]
[]
["U001^","Is the scheme registered for VAT?","Yes","Ui; Us; U2; U3","Ui","Us","U2","U3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"U002","U005","U002#"]
[null,"Do you want:"]
["U002","Section U index","Yes","Ui","Ui"]
["U003","VAT - audit objectives","Yes","Us","Us"]
["U004","VAT - audit programme","Yes","U2","U2"]
["U005","VAT - compliance checklist","Yes","U3","U3"]
[]
["V001^","Does the scheme maintain a nominal ledger?","Yes","Vi; Vs; V2; V3; V4","Vi","Vs","V2","V3","V4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"V002","V006","V002#"]
[null,"Do you want:"]
["V002","Section V index","Yes","Vi","Vi"]
["V003","Nominal ledger - audit objectives","Yes","Vs","Vs"]
["V004","Nominal ledger - audit programme","Yes","V2","V2"]
["V005","Working paper for review of estimates for bias","Yes","V3","V3"]
["V006","Working paper for journal entry testing","Yes","V4","V4"]
[]
["X001","Do you want an index for accounts working papers?","Yes","Xi","Xi"]
["Y001","Do you want an index sheet for Section Y - Other Primary Statements and  Z - Computer reports and records received?","Yes","YZi","YZi"]
[]
["Z001","Do you want a blank working paper to customise?","Yes","Blank Sheet","Blank Sheet"]
[]
["PERMANENT FILE"]
[]
["The following forms for the permanent audit file are available. Please select those required."]
["PAF001","Permanent audit file index","Yes","Pe - PAF01","Pe - PAF01"]
["PAF002","Background information","Yes","Pe - PAF02","Pe - PAF02"]
["PAF003","Details of bankers and professional advisors","Yes","PAF03","PAF03"]
["PAF004","Know your client checklist","Yes","Pe - PAF04","Pe - PAF04"]
["PAF005","Register of laws and regulations","Yes","PAF05","PAF05"]
["PAF006","Details of related parties","Yes","PAF06","PAF06"]
["PAF006.1","Related parties checklist","Yes","PAF06.1","PAF06.1"]
["PAF006.2","NOT USED"]
["PAF006.3","Covering Letter to Client","Yes","Pe - PAF06.3","Pe - PAF06.3"]
["PAF007","Significant accounting policies","Yes","PAF07","PAF07"]
["PAF008","New client checklist","Yes","PAF08","PAF08"]
["PAF009","Systems overview","Yes","Pe - PAF09","Pe - PAF09"]
["PAF010","Register of non-audit services","Yes","PAF10","PAF10"]
["PAF011","Register of involvement in the audit","Yes","PAF11","PAF11"]
["PAF012","Register of specified asset locked bodies (CICs only)","No","PAF12","PAF12"]
["PAF013","Significant accounting estimates","Yes","PAF13","PAF13"]

{"sheet":"O2","index":12,"n_rows":42,"n_cols":11,"rows_kept":42,"cut":false,"hidden":true,"merged":[[13,2,13,3],[3,1,3,10],[13,8,13,9],[10,8,10,9],[11,8,11,9],[10,2,10,3],[6,2,6,3],[7,8,7,9],[7,2,7,3],[12,2,12,3],[8,8,8,9],[12,8,12,9],[9,8,9,9],[4,8,4,9],[6,8,6,9],[5,8,5,9],[26,2,26,3],[26,8,26,9],[25,8,25,9],[24,2,24,3],[24,8,24,9],[18,8,18,9],[14,8,14,9],[15,8,15,9],[27,2,27,3],[27,8,27,9],[23,2,23,3],[21,8,21,9],[20,2,20,3],[14,2,14,3],[19,2,19,3],[22,8,22,9],[23,8,23,9],[20,8,20,9],[16,8,16,9],[17,8,17,9],[19,8,19,9],[33,2,33,3],[37,2,37,3],[39,2,39,3],[28,8,28,9],[39,8,39,9],[30,8,30,9],[35,8,35,9],[32,8,32,9],[31,8,31,9],[29,8,29,9],[34,8,34,9],[33,8,33,9],[29,2,29,3],[41,2,41,3],[40,8,40,9],[41,8,41,9],[36,8,36,9],[37,8,37,9],[40,2,40,3],[38,8,38,9]]}
[null,"Client: Enter Client Name",null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[null,"Year End: Enter Year End",null,null,null,"Reviewed by:",null,null,"Date:",null,"O2"]
[null,"File Number: Enter File Number"]
[null,"AUDIT PROGRAMME – CAPITAL, RESERVES AND STATUTORY RECORDS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Ref/ \ncomments",null,"Initials and date"]
["A1","General"]
["A2",1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
["A3",2,"Carry out analytical procedures such as:"]
["A4",null,"(a)","comparison of the current figures with those of prior periods; "]
["A5",null,"(b)","review of key ratios or other performance indicators."]
["A6",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A7","Statutory records"]
["A8",4,"Obtain copies of statutory records for this period.  (This might entail carrying out a company search.)"]
["A9",5,"Ensure that all changes in directors and secretaries and their interests in shares or debentures have been entered into the relevant register."]
["A10",6,"Agree details in the share register to:"]
["A11",null,"(a)","the accounts;"]
["A12",null,"(b)","the annual return/confirmation statement; and"]
["A13",null,"(c)","the directors’ report."]
["A14","Dividends"]
["A15",7,"Where a dividend is proposed or has been paid in the period, consider whether the distribution is legal.  "]
["A16",{"$f":"B20+1","v":8},"Where a dividend is illegal consider whether:"]
["A17",null,"(a)","this is adequately disclosed in the accounts;"]
["A18",null,"(b)","a debtor or contingent asset should be shown."]
["A19",9,"Have interest, dividends, losses or gains relating to a financial instrument or a component that is a financial liability been recognised as income or an expense in the profit or loss?"]
["A20",10,"Have distributions to holders of equity instruments been debited directly to equity?"]
["A21","Share capital"]
["A22",11,"Record details of any changes in share capital in this period and ensure that these have been properly reflected in the accounts."]
["A23",12,"For shares issued in the period: have these (or their components) been classified on initial recognition as a financial liability or an equity instrument in accordance with the substance of the contractual arrangements?"]
["A24","Reserves"]
["A25",13,"Schedule all movements in reserves."]
["A26",null,"(a)","Ensure that transfers between reserves are correctly treated and authorised. "]
["A27",null,"(b)","Ensure that the treatment in the accounts is correct."]
["A28","Control"]
["A29",14,"Ascertain details of the ultimate controlling party and: "]
["A30",null,"a)","ensure that correct disclosure is made in the accounts."]
["A31",null,"b)","consider whether it is necessary to corroborate management's representations with the ultimate controlling party."]
["A32","Bespoke tests"]
["A33",15,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A34","Conclusion"]
["A35",16,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
["A36",17,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A37",18,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"O2llp","index":13,"n_rows":28,"n_cols":10,"rows_kept":28,"cut":false,"hidden":true,"merged":[[3,0,3,9],[4,7,4,8],[5,0,5,2],[5,7,5,8],[7,1,7,2],[7,7,7,8],[15,0,15,2],[14,1,14,2],[15,7,15,8],[6,1,6,2],[6,7,6,8],[8,7,8,8],[11,7,11,8],[9,7,9,8],[14,7,14,8],[13,1,13,2],[10,1,10,2],[11,0,11,2],[10,7,10,8],[13,7,13,8],[12,7,12,8],[12,1,12,2],[24,0,24,2],[21,7,21,8],[18,0,18,2],[18,7,18,8],[24,7,24,8],[22,7,22,8],[23,1,23,2],[23,7,23,8],[16,7,16,8],[19,1,19,2],[19,7,19,8],[20,7,20,8],[16,1,16,2],[17,1,17,2],[17,7,17,8],[27,7,27,8],[26,1,26,2],[26,7,26,8],[25,1,25,2],[25,7,25,8],[27,1,27,2]]}
["Client: Enter Client Name",null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter Year End",null,null,null,"Reviewed by:",null,null,"Date:",null,"O2"]
["File Number: Enter File Number"]
["AUDIT PROGRAMME – LLP MEMBERS' INTERESTS AND STATUTORY RECORDS"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Ref/ \ncomments",null,"Initials and date"]
["General"]
[1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
[2,"Carry out analytical procedures such as: "]
[null,"(a)","comparison of the current figures with those of prior periods; "]
[null,"(b)","review of key ratios or other performance indicators."]
[3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["Statutory records"]
[4,"Obtain copies of statutory records for this period.  (This might entail carrying out an LLP search at Companies House.)"]
[5,"Agree details in the members' register to the annual return/confirmaiton statement, and ensure that the register has been updated for any changes in members."]
[6,"Ensure any designated members are disclosed in the Members' Report."]
["Members' participation rights"]
[7,"Review the LLP agreement for details of members' participation rights and ensure that amounts due to members are analysed as liabilities, unless the LLP has an unconditional right to avoid delivering cash or other assets to the member; that is, unless the right to any payment or repayment is discretionary on the part of the LLP, in which case they should be classified as equity."]
[8,"Ensure all profits for the year arising from non-equity participation rights are charged as an expense to members' remuneration."]
["Control"]
[9,"Ascertain details of the ultimate controlling party and: "]
[null,"a)","ensure that correct disclosure is made in the accounts."]
[null,"b)","consider whether it is necessary to corroborate management's representations with the ultimate controlling party."]
["Bespoke tests"]
[10,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[11,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[12,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[13,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - 0.1","index":14,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":false,"merged":[[15,11,15,15],[16,11,16,12],[28,8,28,12],[31,8,31,11]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Academies Audit System"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.5 (July 2019)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2019-07-01"]
[]
[]
[]
[null,null,null,null,null,null,"For latest version, see Croner-i Tax and Accounting",null,null,null,null,"Academies Audit System homepage "]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Terms and Conditions",null,null,null,null,null,"Need any help?"]
[null,null,"Legal Info",null,null,null,null,null,"Call Product Support on 0800 231 5199"]
[null,null,null,null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"client.experience@croneri.co.uk"]
[]
[null,null,null,null,null,null,null,null,"For technical content queries, email:"]
[null,null,null,null,null,null,null,null,"content.queries@croneri.co.uk"]

{"sheet":"Ac - Questions","index":15,"n_rows":256,"n_cols":32,"rows_kept":256,"cut":false,"hidden":false,"merged":[[163,1,163,2],[203,1,203,2],[10,0,10,2],[14,0,14,2],[26,1,26,2]]}
["Croner-i - Academies Audit System"]
[]
["Tailoring Checklist"]
[]
["1. Complete the following data concerning the client. This will then appear on every sheet."]
[]
[null,"Client name","Enter client name"]
[null,"Year-end","Enter year-end"]
[null,"File number","Enter file ref"]
[]
["2. Complete the following tailoring questions to select the programmes required. Select 'yes'  to indicate that a programme is required or 'no' if it is not. In most cases, the default is set to 'yes', so if a programme is not required, you should click the box and select 'no'.  For programmes that are not expected to be used that frequently, the default is set to 'no'."]
[]
["3. This page can be printed as a record of the tailoring for this client."]
[]
["All references to ISAs, ISQC1 and the ethical standard (ES) in this audit programme are to the FRC's UK versions as extant as at July 2019. This document brings the applicable requirements from FRS 102, The Charities SORP and references the Academies Accounts Direction 2018-19 (AD 2019) and the Academies FInancial Handbook 2018 (AFH 2018) issued by the Education and Skills Funding Agency (ESFA).  "]
[]
["Ref","Question","Answer","Associated Sheet(s)","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","StartRef","EndRef","Row (this sheet only)"]
[]
["CURRENT FILE"]
[]
[null,"Do you want:"]
["A001","Section A index","Yes","Ac - Ai","Ac - Ai"]
["A002","Final completion memorandum","Yes","Ac - A1","Ac - A1"]
["A002.1","Final programme - subsequent events","Yes","Ac - A1.2","Ac - A1.2"]
["A003","Final completion","Yes","Ac - A1.3","Ac - A1.3"]
["A004","Will the accounts require calling over?","Yes","Ac - Aop1","Ac - Aop1"]
["A005","Disclosure checklists for academy accounts are available in Section 6"]
[]
["B001","Section B index","Yes","Ac - Bi","Ac - Bi"]
["B002","Completion memorandum","Yes","Ac - B1","Ac - B1"]
["B003","Audit Engagement Partner Review","Yes","Ac - B2.1","Ac - B2.1"]
["B003","Second Partner / EQCR","No","Ac - B2.2","Ac - B2.2"]
["B004","Compliance with auditing standards","Yes","Ac - B3","Ac - B3"]
["B005","File completion","Yes","Ac - B4","Ac - B4"]
["B006","Review of accounts","Yes","Ac - B5","Ac - B5"]
["B007","Audit highlights","Yes","Ac - B6","Ac - B6"]
["B007.1","Summary of significant matters","Yes","Ac - B6.1","Ac - B6.1"]
["B008","Uncorrected misstatements","Yes","Ac - B7","Ac - B7"]
["B009","Justification of audit report","Yes","Ac - B8","Ac - B8"]
["B009.1","Whistleblowing","Yes","Ac - B8.1","Ac - B8.1"]
["B009.2","Schedule of additional considerations when forming an opinion under ISA (UK) 700","Yes","Ac - B8.2","Ac - B8.2"]
[]
["C001","Section C index","Yes","Ac - Ci","Ac - Ci"]
["C002","Planning  memorandum","Yes","Ac - C1","Ac - C1"]
["C003","Preliminary engagement activities","Yes","Ac - C2","Ac - C2"]
["C004","Independence questionnaire","Yes","Ac - C2.1","Ac - C2.1"]
["C005","Accounting & tax compliance - safeguards applied","Yes","Ac - C2.2","Ac - C2.2"]
["C006","Audit strategy - general","Yes","Ac - C3.1","Ac - C3.1"]
["C007","Audit strategy - group audits","No","Ac - C3.2","Ac - C3.2"]
["C007.1","Do you wish to include a flowchart to assist in determining the type of work to be performed on components?","No","Ac - C3.3","Ac - C3.3"]
["C007.2","Group component summary sheet","No","Ac - C3.4","Ac - C3.4"]
["C008","Understanding the academy","Yes","Ac - C4","Ac - C4"]
["C008.1","Review of accounting estimates","Yes","Ac - C4.1","Ac - C4.1"]
["C009","Internal controls","Yes","Ac - C5","Ac - C5"]
["C010","Review of design & implementation of controls","Yes","Ac - C5.1","Ac - C5.1"]
["C011","Internal control questionnaire","Yes","Ac - C5.2","Ac - C5.2"]
["C012","Preliminary analytical procedures","Yes","Ac - C6","Ac - C6"]
["C013","Materiality summary","Yes","Ac - C7; Ac - C7.1","Ac - C7","Ac - C7.1"]
["C014","Materiality summary - group components","No","Ac - C7.2","Ac - C7.2"]
["C015","Risk assessment","Yes","Ac - C8","Ac - C8"]
["C016","Detail risk assessment","Yes","Ac - C8.1","Ac - C8.1"]
["C017","Financial statement risk action plan","Yes","Ac - C8.2","Ac - C8.2"]
["C018","Assertion risk action plan","Yes","Ac - C8.3","Ac - C8.3"]
["C019","Risk response summary","Yes","Ac - C8.4","Ac - C8.4"]
["C020","Notes of planning meeting","Yes","Ac - C9","Ac - C9"]
["C020.1","Fraud risk factors","Yes","Ac - C9.1","Ac - C9.1"]
["C021","Planning meeting checklist","Yes","Ac - C9.2","Ac - C9.2"]
["C022","Other planning issues","Yes","Ac - C10","Ac - C10"]
["C023","Audit administration","Yes","Ac - C11","Ac - C11"]
["C024","Quality control","Yes","Ac - C12","Ac - C12"]
["C025","NOT USED"]
["C026","Sample size planning","Yes","Ac - C13.2","Ac - C13.2"]
["C027","Assignment planning - timetable","Yes","Ac - C13.3","Ac - C13.3"]
["C028","Budget and performance summary","Yes","Ac - C13.4","Ac - C13.4"]
["C029","Job progress report","Yes","Ac - C13.5","Ac - C13.5"]
[]
["D001^","Will any of the optional audit programmes be required?","Yes","Ac - Di; Ac - D1; Ac - D1.1; Ac - D2; Ac - D3; Ac - D8; Ac - D9; Ac - D11; Ac - D12; Ac - D14; Ac - D15; Ac - D16; Ac - D18; Ac - D19; Ac - D20; Ac - D21","Ac - Di","Ac - D1","Ac - D1.1","Ac - D2","Ac - D3","Ac - D8","Ac - D9","Ac - D11","Ac - D12","Ac - D14","Ac - D15","Ac - D16","Ac - D18","Ac - D19","Ac - D20","Ac - D21",null,null,null,null,null,null,null,null,null,"D002","D014","D002#"]
[null,"Do you want:"]
["D002","Section D index","Yes","Ac - Di","Ac - Di"]
["D003","Analytical procedures","Yes","Ac - D1","Ac - D1"]
["D003.1","Do you want a working paper for documenting the approach to substantive analytical procedures?","Yes","Ac - D1.1","Ac - D1.1"]
["D004","Were the comparative figures unaudited or audited by another firm?","No","Ac - D2","Ac - D2"]
["D005","Will the academy be publishing accounts in an electronic format?","Yes","Ac - D3","Ac - D3"]
["D005.1","Does the academy hold investment properties","No","Ac - D8","Ac - D8"]
["D006","Is the use of service organisations material to the academy's activities?","Yes","Ac - D9","Ac - D9"]
["D007","Will an auditor's expert be used?","No","Ac - D11","Ac - D11"]
["D008","Is the work of an expert appointed by management relevant to the audit?","No","Ac - D12","Ac - D12"]
["D009","Will reliance be placed on the work of internal audit?","No","Ac - D14","Ac - D14"]
["D010","Reporting to the TPS on the EOYC","Yes","Ac - D15","Ac - D15"]
["D011","Reporting on regularity, propriety and compliance","Yes","Ac - D16","Ac - D16"]
["D012","NOT USED"]
["D013","Is a working paper assisting with the classification of financial instruments required?","No","Ac - D18","Ac - D18"]
["D014","Is a working paper assisting with the audit of other information included in the annual report required?","Yes","Ac - D19","Ac - D19"]
["D015","Are there aspects of the clients operations that require additional bespoke audit programmes?","Yes","Ac - D20; Ac - D21","Ac - D20","Ac - D21"]
[]
["E001^","Does the academy have any intangible assets?","No","Ac - Ei; Ac - Es; Ac - E2","Ac - Ei","Ac - Es","Ac - E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E002","E005","E002#"]
[null,"Do you want:"]
["E002","Section E index","No","Ac - Ei","Ac - Ei"]
["E003","Intangible assets - audit objectives","No","Ac - Es","Ac - Es"]
["E004^","Intangible assets - audit programme","No","Ac - E2","Ac - E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E005"]
["E005","Were there material additions to or disposals from intangible assets during the year?","No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ac - E2:A14","Ac - E2:A19"]
[]
["F001^","Does the academy have any tangible fixed assets?","Yes","Ac - Fi; Ac - Fs; Ac - F2; Ac - Fssb","Ac - Fi","Ac - Fs","Ac - F2","Ac - Fssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F002","F008","F002#"]
[null,"Do you want:"]
["F002","Section F index","Yes","Ac - Fi","Ac - Fi"]
["F003","Tangible fixed assets - audit objectives","Yes","Ac - Fs","Ac - Fs"]
["F004^","Tangible fixed assets - audit programme","Yes","Ac - F2","Ac - F2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F005","F007"]
["F005","Were there material additions to or disposals from fixed assets during the year?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ac - F2:A15","Ac - F2:A31"]
["F006","Is depreciation material?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ac - F2:A34","Ac - F2:A39"]
["F007","Does the academy have any heritage assets?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ac - F2:A45","Ac - F2:A45"]
["F008","A sample selection planning form for this section","Yes","Ac - Fssb","Ac - Fssb"]
[]
["G001^","Does the academy have any investments in group or associated undertakings, joint ventures or joint arrangements?","No","Ac - Gi; Ac - Gs; Ac - G2","Ac - Gi","Ac - Gs","Ac - G2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"G002","G004","G002#"]
[null,"Do you want:"]
["G002","Section G index","No","Ac - Gi","Ac - Gi"]
["G003","Investments in group & associated undertakings and joint ventures - audit objectives","No","Ac - Gs","Ac - Gs"]
["G004","Investments in group & associated undertakings and joint ventures - audit programme","No","Ac - G2","Ac - G2"]
[]
["H001^","Does the academy have any other financial instruments?","No","Ac - Hi; Ac - Hs; Ac - H2; Ac - Hssb","Ac - Hi","Ac - Hs","Ac - H2","Ac - Hssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H002","H007","H002#"]
[null,"Do you want:"]
["H002","Section H index","No","Ac - Hi","Ac - Hi"]
["H003","Other investments - audit objectives","No","Ac - Hs","Ac - Hs"]
["H004","Other investments - audit programme","No","Ac - H2","Ac - H2"]
["H007","A sample selection planning form for this section","No","Ac - Hssb","Ac - Hssb"]
[]
["I001^","Does the academy have any stock?","No","Ac - Ii; Ac - Is; Ac - I2; Ac - I4","Ac - Ii","Ac - Is","Ac - I2","Ac - I4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I002","I005","I002#"]
[null,"Do you want:"]
["I002","Section I index","No","Ac - Ii","Ac - Ii"]
["I003","Stock and work-in-progress - audit objectives","No","Ac - Is","Ac - Is"]
["I004^","Stock and work-in-progress - audit programme","No","Ac - I2; Ac - I4","Ac - I2","Ac - I4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I005"]
["I005","Stocktake attendance","No","Ac - I4","Ac - I4"]
[]
["J001^","Does the academy have any debtors or prepayments?","Yes","Ac - Ji; Ac - Js; Ac - J2; Ac - Jssb","Ac - Ji","Ac - Js","Ac - J2","Ac - Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J002","J010","J010#"]
[null,"Do you want:"]
["J002","Section J index","Yes","Ac - Ji","Ac - Ji"]
["J003","Debtors and prepayments - audit objectives","Yes","Ac - Js","Ac - Js"]
["J004^","Debtors and prepayments - audit programme","Yes","Ac - J2","Ac - J2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J009","J010"]
["J009","Does the academy have any long-term debtors?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ac - J2:A31","Ac - J2:A35"]
["J010","A sample selection planning form for this section","Yes","Ac - Jssb","Ac - Jssb"]
[]
["K001^","Does the academy have any bank or cash balances?","Yes","Ac - Ki; Ac - Ks; Ac - K2","Ac - Ki","Ac - Ks","Ac - K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K002","K005","J002#"]
[null,"Do you want:"]
["K002","Section K index","Yes","Ac - Ki","Ac - Ki"]
["K003","Bank & cash - audit objectives","Yes","Ac - Ks","Ac - Ks"]
["K004^","Bank & cash - audit programme","Yes","Ac - K2","Ac - K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K005"]
["K005","Does the academy receive cash or hold material cash balances?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ac - K2:A20","Ac - K2:A23"]
[]
["L001^","Does the academy have any creditors, accruals or deferred income?","Yes","Ac - Li; Ac - Ls; Ac - L2; Ac - Lssb","Ac - Li","Ac - Ls","Ac - L2","Ac - Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L002","L010","L002#"]
[null,"Do you want:"]
["L002","Section I index","Yes","Ac - Li","Ac - Li"]
["L003","Creditors and accruals - audit objectives","Yes","Ac - Ls","Ac - Ls"]
["L004^","Creditors and accruals - audit programme","Yes","Ac - L2","Ac - L2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L009","L010"]
["L009","Does the academy have any hire purchase or leasing transactions?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ac - L2:A23","Ac - L2:A32"]
["L010","A sample selection planning form for this section","Yes","Ac - Lssb","Ac - Lssb"]
[]
["M001","NOT USED"]
[]
["N001^","Does the academy have any provisions for liabilities and charges, contingent liabilities or financial commitments?","Yes","Ac - Ni; Ac - Ns; Ac - N2; Ac - Nop01","Ac - Ni","Ac - Ns","Ac - N2","Ac - Nop01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N002","N005","N002#"]
[null,"Do you want:"]
["N002","Section N index","Yes","Ac - Ni","Ac - Ni"]
["N003","Provisions, contingencies and commitments - audit objectives","Yes","Ac - Ns","Ac - Ns"]
["N004","Provisions, contingencies and commitments - audit programme","Yes","Ac - N2","Ac - N2"]
["N005","Does the academy contribute to a defined benefit pension scheme?","Yes","Ac - Nop01","Ac - Nop01"]
[null,"The purpose of the programme in this section (N2) is to ensure that all provisions, contingencies and commitments are identified. It is therefore good practice to complete the tests in this programme even if you believe they are not applicable. If you decide not to use the programme you must consider carefully how the completeness of provisions, contingencies and commitments will be addressed."]
[]
["O001^","Does the academy have capital, funds/reserves or statutory records?","Yes","Ac - Oi; Ac - Os; Ac - O2","Ac - Oi","Ac - Os","Ac - O2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"O002","O004","O002#"]
[null,"Do you want:"]
["O002","Section O index","Yes","Ac - Oi","Ac - Oi"]
["O003","Capital, reserves and statutory records - audit objectives","Yes","Ac - Os","Ac - Os"]
["O004","Capital, reserves and statutory records  - audit programme","Yes","Ac - O2","Ac - O2"]
[]
["P001^","Academies are normally exempt from Corporation and Income taxes. However, is the academy liable to such taxes?","No","Ac - Pi; Ac - Ps; Ac - P2","Ac - Pi","Ac - Ps","Ac - P2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P002","P004","P002#"]
[null,"Do you want:"]
["P002","Section P index","No","Ac - Pi","Ac - Pi"]
["P003","Taxation - audit objectives","No","Ac - Ps","Ac - Ps"]
["P004","Taxation - audit programme","No","Ac - P2","Ac - P2"]
[]
["Q001","Do you want the Q section index (income and expenditure analysis)?","Yes","Ac - Qi","Ac - Qi"]
[]
[null,"Do you want:"]
["R002","Section R index","Yes","Ac - Ri","Ac - Ri"]
["R003","SoFA - audit objectives","Yes","Ac - Rs","Ac - Rs"]
["R004^","SoFA  - audit programme","Yes","Ac - R2; Ac - R3; Ac - R3.1; Ac - R3.2; Ac - Rop01; Ac - Rop02","Ac - R2","Ac - R3","Ac - R3.1","Ac - R3.2","Ac - Rop01","Ac - Rop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R005","R007"]
["R005","Do you want the PAYE & NI audit programme?","Yes","Ac - R3","Ac - R3"]
["R005.1","PAYE & NI checklist?","Yes","Ac - R3.1","Ac - R3.1"]
["R005.2","P11D/P9 checklist?","Yes","Ac - R3.2","Ac - R3.2"]
["R006","A sample selection planning form for this section","Yes","Ac - Rop01","Ac - Rop01"]
["R007","Is there a risk that material related party transactions may not be identified?","Yes","Ac - Rop02","Ac - Rop02"]
[]
["S001^","Will reliance be placed on the operational effectiveness of any internal controls?","No","Ac - Si; Ac - Ss; Ac - S2; Ac - S3","Ac - Si","Ac - Ss","Ac - S2","Ac - S3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S002","S005","S002#"]
[null,"Do you want:"]
["S002","Section S index","No","Ac - Si","Ac - Si"]
["S003","Tests of control - audit objectives","No","Ac - Ss","Ac - Ss"]
["S004","Tests of control - audit programme ","No","Ac - S2","Ac - S2"]
["S005","Internal control evaluation","No","Ac - S3","Ac - S3"]
[]
["T001^","Will a formal post balance sheet events review (PBSER) be undertaken?","Yes","Ac - Ti; Ac - Ts; Ac - T2","Ac - Ti","Ac - Ts","Ac - T2","Ac - T3","Ac - T3.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T002","T006","T002#"]
[null,"Do you want:"]
["T002","Section T index","Yes","Ac - Ti","Ac - Ti"]
["T003","Subsequent events - audit objectives","Yes","Ac - Ts","Ac - Ts"]
["T004","Subsequent events - audit programme ","Yes","Ac - T2","Ac - T2"]
["T005","Going concern - checklist","Yes","Ac - T3","Ac - T3"]
["T006","Going concern - conclusion","Yes","Ac - T3.1","Ac - T3.1"]
[null,"As PBSER is a requirement of auditing standards, users are reminded to ensure this area is properly addressed and documented."]
[]
["U001^","Is the academy registered for VAT?","No","Ac - Ui; Ac - Us; Ac - U2","Ac - Ui","Ac - Us","Ac - U2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"U002","U004","U002#"]
[null,"Do you want:"]
["U002","Section U index","No","Ac - Ui","Ac - Ui"]
["U003","VAT - audit objectives","No","Ac - Us","Ac - Us"]
["U004","VAT - audit programme","No","Ac - U2","Ac - U2"]
[]
["V001^","Does the academy maintain a nominal ledger?","Yes","Ac - Vi; Ac - Vs; Ac - V2; Ac - V3; Ac - V4","Ac - Vi","Ac - Vs","Ac - V2","Ac - V3","Ac - V4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"V002","V006","V002#"]
[null,"Do you want:"]
["V002","Section V index","Yes","Ac - Vi","Ac - Vi"]
["V003","Nominal ledger - audit objectives","Yes","Ac - Vs","Ac - Vs"]
["V004","Nominal ledger - audit programme","Yes","Ac - V2","Ac - V2"]
["V005","Working paper for review of estimates for bias","Yes","Ac - V3","Ac - V3"]
["V006","Working paper for journal entry testing","Yes","Ac - V4","Ac - V4"]
[]
["W001^","Is the academy required to prepare group accounts?","No","Ac - Wi; Ac - Ws; Ac - W2; Ac - W3; Ac - W4; Ac - W5; Ac - W6; Ac - W7; Ac - W8","Ac - Wi","Ac - Ws","Ac - W2","Ac - W3","Ac - W4","Ac - W5","Ac - W6","Ac - W7","Ac - W8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W002","W011","W002#"]
[null,"Do you want:"]
["W002","Section W index","No","Ac - Wi","Ac - Wi"]
["W003","Group accounts - audit objectives","No","Ac - Ws","Ac - Ws"]
["W004","Group accounts - audit programme","No","Ac - W2","Ac - W2"]
["W005^","Are there any components not audited by the group engagement team?","No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W006","W011"]
["W006","Component auditors - audit programme","No","Ac - W3","Ac - W3"]
["W007","Component auditor instructions (available online in Word)","No","Ac - W4","Ac - W4"]
["W008","Component auditor questionnaire (available online in an editable Excel document)","No","Ac - W5","Ac - W5"]
["W009","Reporting to the group auditor (available online in Word)","No","Ac - W6","Ac - W6"]
["W010","Example Component Auditor's Confirmation (avaialble online in Word)","No","Ac - W7","Ac - W7"]
["W011","Review of component auditor's working papers","No","Ac - W8","Ac - W8"]
[]
["X001","Do you want an index for accounts working papers?","Yes","Ac - Xi","Ac - Xi"]
["Y001","Do you want an index sheet for Section Y - Other Primary Statements and  Z - Computer reports and records received?","Yes","Ac - YZi","Ac - YZi"]
[]
["Z001","Do you want a blank working paper to customise?","Yes","Blank Sheet","Blank Sheet"]
[]
["PERMANENT FILE"]
[]
["PAF000","Do you want to include permanent audit file sheets?","No","Ac - PAF01; Ac - PAF02; Ac - PAF03; Ac - PAF04; Ac - PAF05; Ac - PAF06; Ac - PAF06.1; Ac - PAF06.2; Ac - PAF07; Ac - PAF08; Ac - PAF10; Ac - PAF11; Ac - PAF12","Ac - PAF01","Ac - PAF02","Ac - PAF03","Ac - PAF04","Ac - PAF05","Ac - PAF06","Ac - PAF06.1","Ac - PAF06.2","Ac - PAF07","Ac - PAF08","Ac - PAF10","Ac - PAF11","Ac - PAF12",null,null,null,null,null,null,null,null,null,null,null,null,"PAF001","PAF012","PAF001#"]
[]
["The following forms for the permanent audit file are available. Please select those required."]
["PAF001","Permanent audit file index","Yes","Ac - PAF01","Ac - PAF01"]
["PAF002","Background information","Yes","Ac - PAF02","Ac - PAF02"]
["PAF003","Details of professional advisors","Yes","Ac - PAF03","Ac - PAF03"]
["PAF004","Know your client checklist","Yes","Ac - PAF04","Ac - PAF04"]
["PAF005","Register of laws and regulations","Yes","Ac - PAF05","Ac - PAF05"]
["PAF006","Details of related parties","Yes","Ac - PAF06","Ac - PAF06"]
["PAF006.1","Related parties checklist (FRS 102)","Yes","Ac - PAF06.1","Ac - PAF06.1"]
["PAF006.2","Related parties covering letter","Yes","Ac - PAF06.2","Ac - PAF06.2"]
["PAF007","Significant accounting policies","Yes","Ac - PAF07","Ac - PAF07"]
["PAF008","New client checklist","Yes","Ac - PAF08","Ac - PAF08"]
["PAF009","NOT USED"]
["PAF010","Register of non-audit services","Yes","Ac - PAF10","Ac - PAF10"]
["PAF011","Register of involvement in the audit","Yes","Ac - PAF11","Ac - PAF11"]
["PAF012","Significant accounting estimates","Yes","Ac - PAF12","Ac - PAF12"]

{"sheet":"Ac - Ai","index":16,"n_rows":61,"n_cols":7,"rows_kept":61,"cut":false,"hidden":false,"merged":[[13,1,13,4],[14,1,14,4],[15,1,15,4],[25,1,25,4],[16,1,16,4],[17,1,17,4],[18,1,18,4],[19,1,19,4],[22,1,22,4],[23,1,23,4],[20,1,20,4],[21,1,21,4],[50,2,50,3],[31,1,31,4],[29,1,29,4],[30,1,30,4],[24,1,24,4],[28,1,28,4],[27,1,27,4],[26,1,26,4],[6,1,6,4],[12,1,12,4],[7,1,7,4],[8,1,8,4],[11,1,11,4],[9,1,9,4],[10,1,10,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"}]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["AUDIT FILE INDEX"]
[]
["A","FINAL COMPLETION"]
["B","AUDIT COMPLETION"]
["C","AUDIT PLANNING"]
["D","OPTIONAL PROGRAMMES"]
["E","INTANGIBLE ASSETS"]
["F","TANGIBLE FIXED ASSETS"]
["G","INVESTMENTS IN GROUP AND ASSOCIATED UNDERTAKINGS"]
["H","OTHER FINANCIAL INSTRUMENTS (INCLUDING SOCIAL INVESTMENTS)"]
["I","STOCK"]
["J","DEBTORS AND PREPAYMENTS"]
["K","BANK BALANCES AND CASH"]
["L","CREDITORS, ACCRUALS & DEFERRED INCOME"]
["M","NOT USED"]
["N","PROVISIONS, CONTINGENT LIABILITIES AND FINANCIAL COMMITMENTS"]
["O","CAPITAL, FUNDS/RESERVES AND STATUTORY RECORDS"]
["P","TAXATION"]
["Q","INCOME AND EXPENDITURE ANALYSES"]
["R","SOFA"]
["S","OPERATIONAL EFFECTIVENESS OF CONTROLS"]
["T","SUBSEQUENT EVENTS"]
["U","VALUE ADDED TAX"]
["V","NOMINAL LEDGER"]
["W","CONSOLIDATION"]
["X","ACCOUNTS WORKING PAPERS"]
["Y","OTHER PRIMARY FINANCIAL STATEMENTS"]
["Z","COMPUTER REPORTS AND RECORDS RECEIVED"]
[]
[]
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,"A"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["A","FINAL COMPLETION"]
[]
[1,null,"Final completion memorandum"]
[]
[null,1.2,"Final programme - subsequent events"]
[]
[null,1.3,"Final completion checklist"]
[]
[2,null,"Final accounts"]
[]
[3,null,"Final journals"]
[]
[4,null,"Draft accounts, typing instructions, calling over checklist (Aop01)"]
[]
[5,null,"Letter of representation"]
[]
[6,null,"Letter to trustees"]
[]
[7,null,"Disclosure checklists"]
[]
[8,null,"Management accounts/last year’s accounts"]
[]
[9]

{"sheet":"Ac - A1","index":17,"n_rows":28,"n_cols":12,"rows_kept":28,"cut":false,"hidden":false,"merged":[[27,0,27,11],[26,0,26,11],[23,0,23,11],[20,12,20,13],[20,0,20,11],[11,1,11,11],[14,9,14,10],[16,9,16,10],[4,0,4,11],[7,1,7,11],[8,1,8,11],[9,1,9,11],[10,1,10,11]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,null,null,null,"A"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["FINAL COMPLETION MEMORANDUM"]
["The purpose of this memorandum is to document any matters arising between the issue of the accounts to the client for approval and completion of the audit report. These can be either free form notes, a reference to the relevant checklist or a combination of both. See the guidance notes for further information on the completion of this form."]
["1. Approval for signing the audit report."]
["I confirm that:"]
[1,"The audit complies with professional standards and applicable legal and regulatory requirements."]
[2,"In particular the audit complies with all relevant requirements of the ISAs (UK) and this has been adequately documented."]
[3,"A sufficient and appropriate record for the basis of the audit report has been documented."]
[4,"There are no factors to indicate that the representations received from the directors cannot be relied upon."]
[5,"The auditor’s report issued is appropriate in the circumstances."]
[]
["I authorise the issue of the completion of the audit report."]
[]
["Audit engagement partner",null,null,null,null,null,null,null,null,"Date"]
[]
["Second partner (where appropriate)",null,null,null,null,null,null,null,null,"Date"]
[]
["2. Matters outstanding on B1 Completion memorandum"]
[]
[]
["3. Final Subsequent Events Review",null,null,null,null,null,null,null,null,null,null,"A1.2 Completed - YES / NO"]
[]
[]
["4. Other completion matters (including late amendments to the file)",null,null,null,null,null,null,null,null,null,null,"A1.3 Completed - YES / NO"]
[]
["Note.  Where the auditor finds it necessary to modify existing audit documentation or add new audit documentation after the assembly of the final audit file has been completed (see test 18 on A1.3), the auditor shall, regardless of the nature of the modifications or additions, document:  \n(a) The specific reasons for making them; and \n(b) When and by whom they were made and reviewed (ISA (UK) 230.16)"]

{"sheet":"Ac - A1.2","index":18,"n_rows":30,"n_cols":9,"rows_kept":30,"cut":false,"hidden":false,"merged":[[9,1,9,2],[4,0,4,2],[5,0,5,2],[6,1,6,2],[7,1,7,2],[8,1,8,2],[25,6,29,6],[25,7,29,7],[25,8,29,8],[23,1,23,2],[24,1,24,2],[25,1,25,2],[25,4,29,4],[25,5,29,5]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","A1.2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["FINAL PROGRAMME - SUBSEQUENT EVENTS"]
[null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments","Initials and date"]
["General"]
[1,"Establish whether the management have effective procedures to ensure that subsequent events are identified."]
[2,"Read the management minutes held since the final audit and enquire about matters discussed at meetings for which minutes are not yet available."]
[3,"Review any available accounting records and identify whether anything needs to be reflected in the accounts."]
[4,"Enquire with management whether any subsequent events have occurred which might affect the accounts.  Cover specifically:"]
[null,"(a)","the current status of items involving subjective judgement or which were accounted for on the basis of preliminary data: specify:"]
[]
[]
[null,"(b)","whether new commitments, borrowings or guarantees have been entered into and whether permission has been granted from ESFA;"]
[null,"(c)","whether sales of assets have occurred or are planned and whether permission has been granted from ESFA;"]
[null,"(d)","whether any changes to the academies operated by the company have been made or are planned;"]
[null,"(e)","whether any assets have been destroyed;"]
[null,"(f)","whether there have been any developments regarding risk areas and contingencies;"]
[null,"(g)","whether any unusual accounting adjustments have been made or are contemplated;"]
[null,"(h)","whether any events have occurred or are likely to occur which might bring into question the appropriateness of the accounting policies;"]
[null,"(i)","whether events have occurred that are relevant to the measurement of estimates or provisions;"]
[null,"(j)","whether any events have occurred that are relevant to the recovery of assets."]
[null,"(k)","whether there have been any instances of fraud, theft and or irregularity during the year. \nIf these have exceeded £5,000 individually or cumulatively in any academy financial year, or if the scenarios could be described as 'unusal or systematic',  these must have been reported to ESFA."]
[5,"Consider, where appropriate, the validity of the going concern basis of accounting."]
[6,"Confirm that the trustees' review of the future of the academy extends to a period of at least 12 months from the date of approval of the accounts."]
[7,"Consider whether:"]
[null,"(a)","all events up to the date of the auditor's report that require adjustment of, or disclosure in, the financial statements have been adjusted or disclosed;"]
[null,"(b)","the going concern basis is appropriate, sufficient audit evidence has been obtained to support this and necessary disclosure made;"]
[null,"(c)","an amended audit report is appropriate, and if so whether it is correctly drafted."]
[null,"(d)","any issues are raised in the 'Dear Accounting Officer' letter which has not been considered by the board, and requires disclosure in the accounts."]

{"sheet":"Ac - A1.3","index":19,"n_rows":33,"n_cols":9,"rows_kept":33,"cut":false,"hidden":false,"merged":[[4,6,4,7],[5,1,5,4],[5,6,5,7],[9,1,9,4],[9,6,9,7],[6,1,6,4],[7,2,7,4],[8,2,8,4],[6,6,8,7],[6,8,8,8],[32,6,32,7],[32,1,32,4],[31,6,31,7],[22,6,22,7],[23,6,23,7],[23,1,23,4],[31,1,31,4],[18,1,18,4],[14,6,14,7],[20,6,20,7],[20,1,20,4],[17,1,17,4],[17,6,17,7],[16,1,16,4],[18,6,18,7],[10,2,10,4],[12,6,12,7],[19,1,19,4],[19,6,19,7],[21,1,21,4],[21,6,21,7],[11,2,11,4],[10,6,10,7],[11,6,11,7],[15,6,15,7],[16,6,16,7],[13,1,13,4],[14,1,14,4],[15,1,15,4],[12,1,12,4],[13,6,13,7],[24,6,24,7],[24,1,24,4],[25,1,25,4],[25,6,25,7],[22,1,22,4],[29,1,29,4],[29,6,29,7],[30,1,30,4],[30,6,30,7],[26,1,26,2],[26,6,26,7],[27,1,27,2],[27,6,27,7],[28,1,28,2],[28,6,28,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"A1.3"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["FINAL COMPLETION CHECKLIST"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
[1,"Have all outstanding items on the initial partner completion (B1) been adequately dealt with?"]
[2,"If audited group accounts are being prepared:"]
[null,"a)","does this file cover both the parent entity audit and the group audit? YES/NO"]
[null,"b)","If YES, is it clear from the file that the planning, completion and justification of the audit opinion have been considered separately for the group and for the parent as an individual company."]
[3,"Has a signed letter of representation addressed to the firm been received from the trustees that addresses:"]
[null,"a) ","the specific issues required by the ISAs (UK) (see guidance notes) and Practice Note 11; and"]
[null,"b) ","any issues concerned with the report on regularity?"]
[4,"Is the letter of representation dated near as practicable to but not after the expected date of the audit report; and do the representations include all those that relate to all financial statements and all periods referred to in the report?"]
[5,"Where fraud was found or suspected was this and any other relevant information communicated to the appropriate level of management and the trustees on a timely basis?"]
[6,"Where the letter of representation is signed by one governor on behalf of the Board, have we seen minutes of a meeting agreeing its contents?"]
[7,"Are we satisfied that the trustees' representations can be relied upon?"]
[8,"Have any inconsistencies between the trustees' representations and other evidence been resolved?"]
[9,"Does the file contain adequate justification of the audit report?"]
[10,"Has a management letter been sent (as required by the Accounts Direction) informing the trustees of any unadjusted misstatements, any material weaknesses in the accounting and internal control systems, or any other relevant matters relating to the audit?"]
[11,"Has the final Subsequent Events Review programme on A1.2 been completed?"]
[12,"Does the balance sheet state the name of the governor who approves the accounts on behalf of the Board, together with the date of approval?"]
[13,"Does the copy of the accounts, which is being filed with Companies House, contain original signatures on the trustees’ report and the balance sheet?"]
[14,"Do the working papers reflect final adjustments?"]
[15,"Have all final journals been recorded and processed to produce a closing trial balance agreeing with the accounts?"]
[16,"Has the final copy of the accounts been referenced to the file to ensure all lead and Q schedules reflect final adjustments?"]
[17,"Will the assembly of the file be completed on a timely basis, ordinarily not more than 60 days after the date of the audit report?"]
[null,"Audit report signed on:"]
[null,"Deadline for assembly of file:"]
[null,"Actual date of assembly of file:"]
[null,"Note.  Once the assembly of the final audit file has been completed, the auditor shall not delete or discard audit documentation of any nature before the end of its retention period (ISA (UK) 230.15)"]
[null,"The audit documentation must include all documents, information, records and other data required by ISQC 1 and the ISAs (UK)."]
[18,"On consideration of the file and in particular questions 32 and 33 on B4 are we satisfied that it is appropriate for us to accept re-appointment as auditors?"]
[19,"Confirm that the trustees have been provided with a copy of the letter of engagement for submission to the ESFA with the annual accounts and the letter of comment."]

{"sheet":"Ac - Aop1","index":20,"n_rows":30,"n_cols":7,"rows_kept":30,"cut":false,"hidden":false,"merged":[[28,2,28,3],[29,2,29,3],[30,2,30,3],[31,2,31,3],[22,2,22,3],[23,2,23,3],[24,2,24,3],[25,2,25,3],[26,2,26,3],[27,2,27,3],[22,4,22,6],[24,4,24,6],[28,4,28,6],[23,4,23,6],[31,4,31,6],[25,4,25,6],[26,4,26,6],[27,4,27,6],[29,4,29,6],[30,4,30,6]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,"Reviewed by:",null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["CALLING OVER SHEET AND TYPING INSTRUCTIONS"]
["Calling over"]
["(Insert initials & date)"]
["Draft accounts – prior to client approval"]
["Called by:",null,null,"Cast by:"]
["Read by:",null,null,"Referenced to file by:"]
["Note totals agreed to SOFA and balance sheet by:",null,null,"Checklist completed by:"]
[]
["Final accounts for signature"]
["Called by:",null,null,"Cast by:"]
["Read by:",null,null,"Referenced to file by:"]
["Note totals agreed to sofa or bs by:",null,null,"Checklist revised by:"]
[]
[]
[]
[]
[]
["Typing/printing instructions"]
[]
["Copies required",null,"Number of copies",null,"Notes"]
[null,null,"Full accounts"]
["Client"]
["Companies House"]
["ESFA"]
["Audit File"]
["Other:"]
["Sponsors"]

{"sheet":"Ac - Bi","index":21,"n_rows":46,"n_cols":8,"rows_kept":46,"cut":false,"hidden":false,"merged":[[4,1,4,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"B"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["B","AUDIT COMPLETION"]
[]
[null,1,"Completion memorandum"]
[]
[null,2.1,"Audit engagement partner review"]
[]
[null,2.2000000000000002,"Second partner / EQCR review"]
[]
[null,3,"Compliance with auditing standards"]
[]
[null,4,"File completion"]
[]
[null,5,"Review of accounts"]
[]
[null,6,"Audit highlights"]
[]
[null,6.1,"Summary of significant matters"]
[]
[null,7,"Uncorrected misstatements"]
[]
[null,8,"Justification of audit report"]
[]
[null,8.1,"Additional ISA (UK) 700 considerations"]
[]
[null,9,"Queries for partner*"]
[]
[null,10,"Points forward to next year*"]
[]
[null,11,"Observations on academy's operations*"]
[]
[null,12,"Senior/manager review*"]
[]
[null,13,"Cleared audit queries*"]
[]
[null,14,"Notes of meetings with client*"]
[]
[null,15]
[]
[]
[]
[]
[null,null,"* Standard form is not provided\n"]

{"sheet":"Ac - B1","index":22,"n_rows":68,"n_cols":15,"rows_kept":68,"cut":false,"hidden":false,"merged":[[65,0,65,11],[68,0,68,11],[47,0,47,11],[50,0,50,11],[56,0,56,11],[59,0,59,11],[62,0,62,11],[53,0,53,11],[35,12,35,13],[21,0,21,3],[21,9,21,10],[30,0,30,3],[30,9,30,10],[26,1,26,11],[27,1,27,11],[28,1,28,11],[44,0,44,11],[35,0,35,11],[14,1,14,11],[15,1,15,11],[17,1,17,11],[16,1,16,11],[29,1,29,11],[38,0,38,11],[4,0,4,11],[7,1,7,11],[8,1,8,11],[9,1,9,11],[41,0,41,11],[13,1,13,11],[18,1,18,11],[10,1,10,11],[11,1,11,11],[12,1,12,11]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,null,null,null,"B1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["COMPLETION MEMORANDUM"]
["The purpose of this memorandum is to document the audit conclusions and the basis for the audit opinion. Issues relevant to the completion of each section should be recorded. These can be either free form notes, a reference to the relevant checklist or a combination of both. See the guidance notes for further information on the completion of this form."]
["1. Approval for Issuing Accounts for Signature"]
["I confirm that:"]
[1,"We have obtained  and documented, on a timely basis, sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the audit opinion."]
[2,"Sufficient appropriate audit evidence has been obtained to reduce audit risk to an acceptably low level that is consistent with the audit objectives."]
[3,"All threats to objectivity and independence have been properly addressed in accordance with the FRC's Ethical Standard."]
[4,"Any differences of opinion amongst the audit team have been resolved in accordance with the firm's procedures."]
[5,"External consultation has been undertaken where required by the firm's procedures and this has been properly documented on file.",null,null,null,null,null,null,null,null,null,null,null,null," "]
[6,"All working papers have been reviewed, other than those prepared by the partner responsible for the audit."]
[7,"An engagement quality control review has been undertaken where required by ISQC (UK) 1, the FRC's Ethical Standard or the firm’s procedures."]
[8,"All matters have been documented that are important in providing audit evidence to: \n- support the audit opinion;\n- confirm that the audit was carried out in accordance with ISAs (UK) (the ISAs); and\n- support the opinion on regularity?"]
[9,"A management letter (letter of comment) has been sent to the trustees addressing the matters required by the ISAs (UK)."]
[10,"Written representations have been requested from management regarding their responsibility for the accounts and other matters as appropriate including regularity."]
[11,"All  work that needs to be undertaken before the audit report is signed is specified below."]
[]
[]
["I authorise the issue of the accounts for approval."]
[]
["Audit engagement partner",null,null,null,null,null,null,null,null,"Date"]
[]
["Second Partner Review (Where appropriate)"]
["I confirm that:"]
[1,"The procedures required by the firm's policies on engagement quality control review have been performed."]
[2,"The engagement quality control review has been completed on or before the date of the auditor's report."]
[3,"I am not aware of any unresolved matters that would cause me to believe that the significant judgments the engagement team made and the conclusions they reached were not appropriate."]
[4,"The specific issues requiring a second partner review (see C1 or C12) have been adequately addressed."]
[]
["Second partner",null,null,null,null,null,null,null,null,"Date"]
[]
[]
["2.1 Audit Engagement Partner Review",null,null,null,null,null,null,null,null,null,null,"B2.1 Completed - YES / NO"]
[]
[]
["2.2 Second Partner / EQCR Review",null,null,null,null,null,null,null,null,null,null,"B2.2 Completed - YES / NO"]
[]
[]
["3. Compliance with Auditing Standards",null,null,null,null,null,null,null,null,null,null,"B3 Completed - YES / NO"]
[]
[]
["4. File Completion",null,null,null,null,null,null,null,null,null,null,"B4 Completed - YES / NO"]
[]
[]
["5. Review of Accounts",null,null,null,null,null,null,null,null,null,null,"B5 Completed - YES / NO"]
[]
[]
["6. Audit Highlights",null,null,null,null,null,null,null,null,null,null,"B6 Completed - YES / NO"]
[]
[]
["6.1. Summary of significant audit matters",null,null,null,null,null,null,null,null,null,null,"B6.1 Completed - YES / NO"]
[]
[]
["7. Uncorrected misstatements",null,null,null,null,null,null,null,null,null,null,"B7 Completed - YES / NO"]
[]
[]
["8. Justification of Audit Report",null,null,null,null,null,null,null,null,null,null,"B8 Completed - YES / NO"]
[]
[]
["9. Group audit issues"]
[]
[]
["10. Other"]
[]
[]
["11. Audit administration"]

{"sheet":"Ac - B2.1","index":23,"n_rows":27,"n_cols":10,"rows_kept":27,"cut":false,"hidden":false,"merged":[[10,1,10,5],[15,7,15,8],[12,7,12,8],[12,2,12,5],[7,7,7,8],[7,1,7,5],[9,1,9,5],[9,7,9,8],[8,1,8,5],[8,7,8,8],[10,7,10,8],[11,2,11,5],[11,7,11,8],[24,7,24,8],[22,2,22,5],[4,7,4,8],[5,1,5,5],[5,7,5,8],[6,1,6,5],[6,7,6,8],[16,2,16,5],[17,7,17,8],[14,2,14,5],[14,7,14,8],[13,2,13,5],[16,7,16,8],[13,7,13,8],[17,2,17,5],[15,2,15,5],[26,1,26,5],[26,7,26,8],[18,2,18,5],[18,7,18,8],[24,1,24,5],[23,7,23,8],[19,7,19,8],[19,2,19,5],[20,1,20,5],[20,7,20,8],[25,1,25,5],[23,2,23,5],[25,7,25,8],[21,7,21,8],[21,2,21,5],[22,7,22,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"B2.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT ENGAGEMENT PARTNER REVIEW"]
[null,null,null,null,null,null,null,"Comments",null,"WP Ref"]
[1,"Has the checklist Compliance with Auditing Standards been satisfactorily completed?",null,null,null,null,null,null,null,"B3"]
[2,"Has the checklist File Completion been satisfactorily completed?",null,null,null,null,null,null,null,"B4"]
[3,"Has the Review of Accounts been satisfactorily completed?",null,null,null,null,null,null,null,"B5"]
[4,"Is there sufficient evidence of the engagement partner's involvement?"]
[5,"Have all partner review points been properly cleared?"]
[6,"Consider whether:"]
[null,"a)","The work has been performed in accordance with professional standards and applicable legal and regulatory requirements;"]
[null,"b)","There is any indication of non-compliance with relevant ethical requirements by members of the engagement team;"]
[null,"c)","Significant matters have been raised for further consideration;"]
[null,"d)","Appropriate consultations have taken place and the resulting conclusions have been documented and implemented;"]
[null,"e)","There is a need to revise the nature, timing and extent of work performed;"]
[null,"f)","The work performed supports the conclusions reached and is appropriately documented such that an experienced auditor, having no previous connection with the audit, could understand the work undertaken;"]
[null,"g)","Discussions of significant matters with the trustees and management have been properly documented;"]
[null,"h)","The evidence obtained is sufficient and appropriate to support the auditor’s report; and"]
[null,"i)","The objectives of the audit procedures have been achieved."]
[7,"Where information comes to light (including actual or suspected fraud) that would have caused the firm to decline the engagement had it been available earlier consider:"]
[null,"a)","Any requirement to report to regulatory authorities, being careful not to alert management of the entity where this is prohibited by laws and regulations."]
[null,"b)","Whether it is appropriate to withdraw from the  engagement."]
[null,"c)","Whether such matters have been properly documented."]
[8,"Consider whether the two-way communication with the trustees has been adequate for the purpose of the audit. If it has not, consider the effects, if any on the risk assessment and the ability to obtain sufficient appropriate audit evidence."]
[9,"Has the work on regularity been documented in suffcient detail to justify the opinion given? Consider the Trusts Statement on regularity, propriety and compliance, and confirm that this is in line with the opinion given."]
[10,"Has the work on regularity been compared to the other audit work to ensure consistency?"]

{"sheet":"Ac - B2.2","index":24,"n_rows":18,"n_cols":10,"rows_kept":18,"cut":false,"hidden":true,"merged":[[7,2,7,5],[7,7,7,8],[4,7,4,8],[5,1,5,5],[5,7,5,8],[6,2,6,5],[6,7,6,8],[8,2,8,5],[8,7,8,8],[9,3,9,5],[9,7,9,8],[10,3,10,5],[10,7,10,8],[11,3,11,5],[11,7,11,8],[12,3,12,5],[12,7,12,8],[13,2,13,5],[13,7,13,8],[17,2,17,5],[17,7,17,8],[14,2,14,5],[14,7,14,8],[15,2,15,5],[15,7,15,8],[16,2,16,5],[16,7,16,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"B2.2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SECOND PARTNER / EQCR REVIEW"]
[null,null,null,null,null,null,null,"Comments",null,"WP Ref"]
[1,"Perform an objective evaluation of the significant judgments made by the engagement team, and the conclusions reached in formulating the auditor's report including: "]
[null,"a)","Discussion of significant matters with the engagement partner."]
[null,"b)","Review of the financial statements and the proposed auditor's report."]
[null,"c)","Review of selected audit documentation relating to the significant judgments the engagement team made and the conclusions reached. Consider:"]
[null,null,"i)","Significant risks identified during the engagement and the responses to those risks."]
[null,null,"ii)","Judgments made, particularly with respect to materiality and significant risks."]
[null,null,"iii)","The significance and disposition of corrected and uncorrected misstatements identified during the audit."]
[null,null,"iv)","The matters to be communicated to management and those charged with governance and, where applicable, other parties such as regulatory bodies."]
[null,"d)","Evaluation of the conclusions reached in formulating the auditor's report and consideration of whether the proposed report is appropriate."]
[null,"e)","The engagement team's evaluation of the firm's independence in relation to the audit engagement."]
[null,"f)","Whether appropriate consultation has taken place on matters involving differences of opinion or other difficult or contentious matters, and the conclusions arising from those consultations."]
[null,"g)","Whether audit documentation reviewed reflects the work performed in relation to the significant judgments and supports the conclusions reached. "]
[null,"h)","Whether the work documented adequately supports the opinion given on regularity."]

{"sheet":"Ac - B3","index":25,"n_rows":104,"n_cols":10,"rows_kept":104,"cut":false,"hidden":false,"merged":[[87,7,87,8],[89,7,89,8],[82,2,82,5],[82,7,82,8],[84,1,84,5],[83,7,83,8],[88,1,88,5],[85,1,85,5],[84,7,84,8],[85,7,85,8],[74,7,74,8],[76,2,76,5],[104,3,104,5],[104,7,104,8],[93,7,93,8],[93,2,93,5],[98,1,98,5],[98,7,98,8],[99,2,99,5],[100,2,100,5],[101,2,101,5],[103,2,103,5],[95,1,95,5],[94,2,94,5],[94,7,94,8],[95,7,95,8],[92,1,92,5],[92,7,92,8],[86,7,86,8],[86,2,86,5],[89,1,89,5],[87,2,87,5],[75,2,75,5],[77,7,77,8],[80,7,80,8],[80,2,80,5],[81,1,81,5],[83,2,83,5],[78,7,78,8],[79,7,79,8],[79,2,79,5],[77,1,77,5],[75,7,75,8],[81,7,81,8],[72,2,72,5],[72,7,72,8],[61,2,61,5],[78,1,78,5],[63,7,63,8],[60,7,60,8],[61,7,61,8],[60,1,60,5],[71,2,71,5],[73,1,73,5],[73,7,73,8],[62,2,62,5],[62,7,62,8],[63,3,63,5],[66,7,66,8],[64,7,64,8],[65,7,65,8],[67,7,67,8],[66,1,66,5],[65,1,65,5],[64,3,64,5],[76,7,76,8],[74,2,74,5],[69,7,69,8],[71,7,71,8],[69,1,69,5],[55,2,55,5],[55,7,55,8],[52,7,52,8],[53,1,53,5],[70,7,70,8],[70,2,70,5],[68,7,68,8],[67,2,67,5],[68,2,68,5],[44,7,44,8],[56,7,56,8],[57,7,57,8],[59,2,59,5],[58,2,58,5],[59,7,59,8],[58,7,58,8],[56,1,56,5],[51,7,51,8],[48,2,48,5],[49,1,49,5],[47,7,47,8],[50,7,50,8],[45,7,45,8],[54,7,54,8],[51,2,51,5],[47,2,47,5],[57,1,57,5],[43,1,43,5],[53,7,53,8],[54,2,54,5],[42,7,42,8],[30,2,30,5],[29,1,29,5],[31,2,31,5],[31,7,31,8],[52,2,52,5],[46,2,46,5],[43,7,43,8],[30,7,30,8],[29,7,29,8],[42,2,42,5],[49,7,49,8],[50,1,50,5],[40,1,40,5],[41,7,41,8],[41,2,41,5],[45,1,45,5],[44,1,44,5],[46,7,46,8],[39,7,39,8],[48,7,48,8],[21,7,21,8],[39,1,39,5],[37,1,37,5],[38,1,38,5],[38,7,38,8],[32,2,32,5],[35,1,35,5],[33,2,33,5],[35,7,35,8],[37,7,37,8],[36,1,36,5],[34,7,34,8],[32,7,32,8],[33,7,33,8],[36,7,36,8],[34,1,34,5],[4,0,4,9],[5,7,5,8],[6,7,6,8],[7,7,7,8],[6,1,6,5],[9,1,9,5],[7,2,7,5],[8,2,8,5],[16,2,16,5],[15,7,15,8],[14,2,14,5],[15,1,15,5],[11,7,11,8],[13,7,13,8],[12,1,12,5],[12,7,12,8],[14,7,14,8],[13,2,13,5],[11,2,11,5],[10,2,10,5],[8,7,8,8],[10,7,10,8],[9,7,9,8],[16,7,16,8],[40,7,40,8],[28,2,28,5],[26,1,26,5],[23,2,23,5],[17,7,17,8],[23,7,23,8],[18,7,18,8],[22,7,22,8],[19,2,19,5],[17,2,17,5],[18,1,18,5],[19,7,19,8],[27,7,27,8],[28,7,28,8],[24,2,24,5],[26,7,26,8],[24,7,24,8],[25,7,25,8],[27,2,27,5],[25,2,25,5],[20,2,20,5],[22,1,22,5],[21,2,21,5],[20,7,20,8],[90,2,90,5],[90,7,90,8],[91,2,91,5],[91,7,91,8],[96,2,96,5],[96,7,96,8],[97,2,97,5],[97,7,97,8],[102,2,102,5],[99,7,99,8],[100,7,100,8],[101,7,101,8],[102,7,102,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"B3"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["COMPLIANCE WITH AUDITING STANDARDS"]
["The auditor shall not represent compliance with ISAs (UK) in the auditor's report unless the auditor has complied with the requirements of this ISA and all other ISAs (UK) relevant to the audit. (ISA 200.20)"]
[null,null,null,null,null,null,null,"Comments",null,"WP Ref"]
[200.11,"Have you:"]
[null,"a)","Obtained reasonable assurance about whether the financial statements as a whole are free from material misstatement whether due to fraud or error, thereby enabling you to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework (including the requirements of applicable law)? And"]
[null,"b)","Reported on the financial statements, and communicated as required by the ISA (UK) in accordance with your findings?"]
[210.3,"Has the firm accepted or agreed to continue an audit engagement only when the basis upon which it is to be performed has been agreed through:"]
[" ","a)","Establishing whether the pre-conditions for an audit are present? And"]
[" ","b)","Confirming that there is a common understanding between the firm and management and, where appropriate, those charged with governance of the terms of the audit engagement?"]
[220.6,"Has the firm implemented quality control procedures at the engagement level that  provide you with reasonable assurance that:"]
[null,"a)","The audit complies with professional standards and applicable legal and regulatory requirements? And"]
[null,"b)","An appropriate audit report has been issued?"]
[230.5,"Does the file contain documentation that provides:"]
[null,"a)","A sufficient and appropriate record of the basis of the auditor's report. And"]
[null,"b)","Evidence that the audit was planned and performed in accordance with ISAs (UK) and applicable legal and regulatory requirements?"]
[240.1,"Have you:"]
[null,"a)","Identified and assessed the risk of material misstatement of the financial statements due to fraud?"]
[null,"b)","Obtained sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses? And"]
[null,"c)","Responded appropriately to fraud or suspected fraud identified during the audit?"]
["250A.11","Have you:"]
[null,"a)","Obtained sufficient appropriate audit evidence regarding compliance with the provisions of those laws and regulations generally recognised to have a direct effect on the determination of material amounts and disclosures in the financial statements?"]
[null,"b)","Performed specific audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements? And"]
[null,"c)","Responded appropriately to identified or suspected non-compliance with laws and regulation identified during the audit?"]
["250B.8","As auditor of a regulated entity have you brought information of which you have become aware in the ordinary course of performing work as an auditor to the attention of the appropriate regulator as soon as practicable when:"]
[null,"a)","you conclude that it is relevant to the regulator's function having regard to such matters as may be specified in statute or any related regulations; and"]
[null,"b)","in your opinion there is reasonable cause to believe it is or may be of material significance to the regulator."]
[260.89999999999998,"Have you:"]
[null,"a)","Communicated clearly to those charged with governance your responsibilities as auditor in relation to the financial statements audit and an overview of the planned scope and timings of the audit?"]
[null,"b)","Obtained from those charged with governance information relevant to the audit?"]
[null,"c)","Provided those charged with governance with timely observations arising from the audit that are significant and relevant to their responsibility to oversee the financial reporting process? And"]
[null,"d)","Promoted effective two-way communication  between the auditor and those charged with governance?"]
[265.5,"Have you communicated appropriately to those charged with governance and management deficiencies in internal control that the auditor has identified during the audit and that, in the auditor's professional judgement, are of sufficient importance to merit their respective attentions?"]
[null,"Note. The Accounts Direction requires the communication specified by ISA (UK) 260.9 and ISA (UK) 265.5 to be in writing."]
[300.39999999999998,"Has the audit been planned so that it will be performed in an effective manner?"]
[315.3,"Have you identified and assessed the risks of material misstatement, whether due to fraud or error, at the financial statement and assertion levels, through understanding the entity and its environment, including the entity's internal control, thereby providing a basis for designing and implementing responses to the assessed risks of material misstatement?"]
[320.8,"Has an appropriate materiality level been applied when planning and performing the audit?"]
[330.3,"Have you obtained sufficient appropriate audit evidence regarding the assessed risks of material misstatement, through designing and implementing appropriate responses to those risks?"]
[402.7,"When using the services of a service organisation have you:"]
[null,"a)","Obtained an understanding of the nature and significance of the services provided by the service organisation and their effect on the user entity's internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement? And"]
[null,"b)","Designed and performed audit procedures responsive to those risks?"]
[450.3,"Have you evaluated the effect of identified misstatements on the audit and uncorrected misstatements on the financial statements?"]
[500.4,"Have you designed and performed audit procedures in such a way as to enable you to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base you audit opinion?"]
[501.3,"Has sufficient appropriate evidence been obtained regarding:"]
[null,"a)","The existence and condition of stock?"]
[null,"b)","Completeness of litigation and claims involving the entity? And"]
[null,"c)","Presentation and disclosure of segment information in accordance with the applicable financial reporting framework (including the requirements of applicable law)?"]
[505.5,"When using external confirmation procedures, have you designed and performed procedures that will provide relevant and reliable audit evidence?"]
[510.3,"In conducting an initial audit engagement, have you obtained sufficient appropriate audit evidence about whether;"]
[null,"a)","Opening balances contain misstatements that materially affect the current period's financial statements? And"]
[null,"b)","Appropriate accounting policies reflected in the opening balances have been consistently applied in the current period's financial statements, or changes thereto are appropriately accounted for and adequately presented and disclosed in accordance with the applicable financial reporting framework?"]
[520.29999999999995,"Have you:"]
[null,"a)","Obtained relevant and reliable audit evidence when using analytical review as a substantive audit procedure? And"]
[null,"b)","Designed and performed analytical procedures near the end of the audit that assist you when forming an overall conclusion as to whether the financial statements are consistent with the auditor's understanding of the entity?"]
[530.4,"When using audit sampling, does the sample provide a reasonable basis on which to draw conclusions about the population from which the sample is selected?"]
[540.6,"Have you obtained sufficient appropriate audit evidence about whether, in the context of the financial reporting framework:"]
[null,"a)","Accounting estimates, including fair value accounting estimates, in the financial statements, whether recognised or disclosed, are reasonable? And"]
[null,"b)","Related disclosures in the financial statements are adequate?"]
[550.9,"a) Irrespective of whether the applicable financial reporting framework establishes related party requirements, have you obtained an understanding of related party relationships and transactions sufficient to be able to:"]
[null,"i)","Recognise fraud risk factors, if any, arising from related party relationships and transactions that are relevant to the identification and assessment of the risks of material misstatement due to fraud? And"]
[null,"ii)","Conclude, based on the audit evidence obtained, whether the financial statements, insofar as they are affected by those relationships and transactions:"]
[null,null,"-","Achieve fair presentation (for fair presentation frameworks); or"]
[null,null,"-","Are not misleading (for compliance frameworks); and"]
[null,"b) Where the applicable financial reporting framework establishes related party requirements, have you obtained sufficient appropriate audit evidence about whether related party relationships and transactions have been appropriately identified, accounted for and disclosed in the financial statements in accordance with the framework?"]
[560.4,"Have you:"]
[null,"(a)","Obtained sufficient appropriate audit evidence  about whether events occurring between the date of the financial statements and the date of the auditor's report that require adjustment of, or disclosure in, the financial statements are appropriately reflected in those financial statements in accordance with the applicable financial reporting framework? and"]
[null,"(b)","Responded appropriately to facts that become known to the auditor after the date of the auditor's report, that, had they been known to the auditor at that date, may, have caused you to amend your audit report?"]
[570.9,"Have you:"]
[null,"a)","Obtained sufficient appropriate audit evidence regarding the appropriateness of management's use of the going concern basis of accounting in the preparation of the financial statements?"]
[null,"b)","Concluded, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern? And"]
[null,"c)","Reported in accordance with this ISA (UK)?"]
[580.6,"Have you:"]
[null,"a)","Obtained written representations from management, and where appropriate, those charged with governance that they believe that they have fulfilled their responsibility for the preparation of the financial statements and for the completeness of the information provided to the auditor?"]
[null,"b)","Supported other audit evidence relevant to the financial statements or specific assertions in the financial statements by means of written representations if determined necessary by you or required by other ISAs (UK)? And"]
[null,"c)","Responded appropriately to written representations provided by management and, where appropriate, those charged with governance, or if management or, where appropriate, those charged with governance do not provide the written representations requested by you?"]
[600.79999999999995,"Have you determined whether it is appropriate for you to act as auditor of the group financial statements?"]
[null,"If acting as the auditor of group financial statements, have you:"]
[null,"a)","Communicated clearly with component auditors about the scope and timing of their work on financial information related to the components and their findings? And"]
[null,"b)","Obtained sufficient appropriate audit evidence regarding the financial information of the components and the consolidation process to express an opinion on whether the group financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework?"]
[610.13,"Where the entity has an internal audit function and use is expected to be made of the work of that function to modify the nature, timing or extent of audit procedures performed directly by ourselves, have we:"]
[null,"a)","Determined whether the work of the internal audit function can be used, and if so, in which areas and to what extent?"]
[null,"b)","Where using the work of the internal audit function, determined whether that work is adequate for purposes of the audit?"]
[620.5,"Have you determined whether to use the work of an auditor's expert and if using the work determined whether that work is adequate for your purposes?"]
[700.6,"Have you;"]
[null,"a)","Formed an opinion on the financial statements based on an evaluation of the conclusions drawn from the audit evidence obtained? And"]
[null,"b)","Expressed that opinion clearly through a written report?"]
[701.7,"Where applicable, have you determined key audit matters and having formed an opinion on the financial statements, communicated those matters by describing them in the audit report?"]
[705.4,"Have you expressed clearly an appropriately modified opinion on the financial statements that is necessary when:"]
[null,"a)","You conclude, based on the audit evidence obtained, that the financial statements as a whole are not free from material misstatements?"]
[null,"b)","You are unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement?"]
[706.6,"Having formed an opinion on the financial statements, have you drawn users' attention, when in your judgement it is necessary to do so, by way of clear communication in the audit report to:"]
[null,"a)","A matter, although appropriately presented or disclosed in the financial statements, that is of such importance that it is fundamental to the user's understanding of the financial statements? or"]
[null,"b)","Any other matter that is relevant to the user's understanding of the audit, the auditor's responsibilities or the auditor's report?"]
[710.5,"Have you:"]
[null,"a)","Obtained sufficient appropriate evidence about whether the comparative information included in the financial statements has been presented, in all material respects, in accordance with the requirements for comparative information in the applicable financial reporting framework? and"]
[null,"b)","Reported in accordance with your reporting responsibilities?"]
[720.11,"Where other information is included in the annual report, having read that information, have you:"]
[null,"a)","Considered whether there is a material inconsistency between the other information and the financial statements?",null,null,null,null,null,null,"D19"]
[null,"b)","Considered whether there is a material inconsistency between the other information and our knowledge obtained in the audit?"]
[null,"c)","Responded appropriately when we identified that such material inconsistencies appeared to exist, or when we otherwise becomes aware that other information appeared to be materially misstated?"]
[null,"c)-1","Where required by law or regulation, formed an opinion on whether the information given in the other information is consistent with the financial statements and our knowledge obtained in the audit?"]
[null,"d)","Reported in accordance with this ISA (UK)?"]

{"sheet":"Ac - B4","index":26,"n_rows":72,"n_cols":9,"rows_kept":72,"cut":false,"hidden":false,"merged":[[68,1,68,4],[68,6,68,7],[59,6,59,7],[54,2,54,4],[66,1,66,4],[66,6,66,7],[61,2,61,4],[52,6,52,7],[55,6,55,7],[53,6,53,7],[54,6,54,7],[58,2,58,4],[59,2,59,4],[67,1,67,4],[67,6,67,7],[57,6,57,7],[57,2,57,4],[61,6,61,7],[62,6,62,7],[58,6,58,7],[55,2,55,4],[56,2,56,4],[56,6,56,7],[53,2,53,4],[4,0,4,8],[65,6,65,7],[63,2,63,4],[63,6,63,7],[50,6,50,7],[50,2,50,4],[51,2,51,4],[60,1,60,4],[36,1,36,4],[38,6,38,7],[41,1,41,4],[34,6,34,7],[49,6,49,7],[49,1,49,4],[43,2,43,4],[44,6,44,7],[40,1,40,4],[41,6,41,7],[65,1,65,4],[47,1,47,4],[35,2,35,4],[44,2,44,4],[62,2,62,4],[60,6,60,7],[32,1,32,4],[39,0,39,4],[45,1,45,4],[35,6,35,7],[37,6,37,7],[36,6,36,7],[42,1,42,4],[38,1,38,4],[37,1,37,4],[32,6,32,7],[52,2,52,4],[40,6,40,7],[39,6,39,7],[34,2,34,4],[43,6,43,7],[42,6,42,7],[45,6,45,7],[46,1,46,4],[51,6,51,7],[47,6,47,7],[48,1,48,4],[48,6,48,7],[17,1,17,4],[18,1,18,4],[19,1,19,4],[12,6,12,7],[46,6,46,7],[11,1,11,4],[14,2,14,4],[15,1,15,4],[31,6,31,7],[27,1,27,4],[26,1,26,4],[12,1,12,4],[30,1,30,4],[16,1,16,4],[30,6,30,7],[27,6,27,7],[15,6,15,7],[23,6,23,7],[24,6,24,7],[29,6,29,7],[19,6,19,7],[29,1,29,4],[33,2,33,4],[33,6,33,7],[10,6,10,7],[13,6,13,7],[7,1,7,4],[9,1,9,4],[5,6,5,7],[7,6,7,7],[6,0,6,2],[6,6,6,7],[8,1,8,4],[9,6,9,7],[8,6,8,7],[64,1,64,4],[64,6,64,7],[69,1,69,4],[69,6,69,7],[10,1,10,4],[21,1,21,4],[28,1,28,4],[14,6,14,7],[17,6,17,7],[28,6,28,7],[25,6,25,7],[24,1,24,4],[13,2,13,4],[11,6,11,7],[26,6,26,7],[25,1,25,4],[16,6,16,7],[21,6,21,7],[22,6,22,7],[22,2,22,4],[18,6,18,7],[23,2,23,4],[20,1,20,4],[31,1,31,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"B4"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["FILE COMPLETION"]
["Note: Academies are advised to report directly to ESFA, to whom the Charities Commission have delegated their duties. The principles of reporting to the Charity Commission apply, however the reporting accountant has a duty of care regarding confidentiality. All references to 'charities' and 'charitable funds', include Academies and Academic funds. "]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
["Pre-partner review"]
[1,"Does the file contain programmes on all relevant sections and have they been properly completed?"]
[2,"Has each audit objective on the summary sheets been addressed and cross-referenced to the working papers?"]
[3,"Have all the queries and problems been properly cleared or carried forward to schedule B9 (queries for partner) or B6 (audit highlights)?"]
[4,"Have we investigated and documented fully all instances where responses to inquiries of management or those charged with governance were inconsistent?"]
[5,"Have substantive procedures been performed for each material class of transaction, account balance, and disclosure?"]
[6,"In respect of key audit areas:\n"]
[null,"(a)","Has an audit highlights report (B6) been prepared?",null,null,null,null,null,"B6"]
[null,"(b)","Has a summary of significant audit matters (B6.1) been prepared which sets out the work undertaken and conclusion on  all risks identified?",null,null,null,null,null,"B6.1"]
[7,"Have the budget and actual time summaries been completed, along with explanations of variances?"]
[8,"Has the Permanent audit file been updated?"]
[9,"Have all uncorrected misstatements been summarised on B7 and adjusted where necessary?",null,null,null,null,null,null,"B7"]
[10,"Where the uncorrected misstatements recorded on B7 are considered to be material and management refuses to adjust has their effect on the audit opinion been documented on B8?"]
[11,"Have we agreed the financial statements to the underlying accounting records?"]
[12,"Do we have a final version of any other information to be included in the annual report?"]
[13,"In respect of journal adjustments:"]
[null,"a)","Has the client approved all journals raised during the course of preparing the financial statements?"]
[null,"b)","Have we examined material journal entries and other adjustments made?"]
[14,"Has the B3 Audit Standards Review Questionnaire been completed?",null,null,null,null,null,null,"B3"]
[15,"Has the B8 Justification of Audit Report been completed?",null,null,null,null,null,null,"B8"]
[16,"Has a review of subsequent events been completed (section T)?"]
[17,"Have any observations on the academy's operations been recorded on B11*?",null,null,null,null,null,null,"B11*"]
[18,"Has the partner responsible for PI matters been advised of any complaints or problems on the job that could give rise to a complaint?"]
[19,"Has a draft letter of representation, addressed to the auditor, that deals with both the audit and the report on regularity been prepared?"]
[null,"Note 1. ISA (UK) 580.15 specifically requires that the letter must be addressed to the auditor from the client. "]
[null,"Note 2. A specimen letter of representation is included in section 4.4 of the online Guidance Notes. "]
[20,"If management will not provide one or more of the requested written representations:"]
[null,"a)","Discuss the matter with management."]
[null,"b)","Re-evaluate the integrity of management and evaluate the effect that this may have on the reliability of representations (oral or written) and audit evidence in general."]
[null,"c)","Take appropriate actions, including determining the possible effect on the opinion in the auditor's report ."]
[21,"Have relevant issues arising from the audit been communicated to those charged with governance on a timely basis?"]
[null,"Note 1. Whilst ISA (UK) 260.19 allows oral communication where this would be adequate the Accounts Directions requires that a written management letter is sent to the academy."]
[null,"Note 2. A specimen management letter (letter of comment) is included in section 4.5 of the online Guidance Notes."]
["Final review"]
[22,"Review C1 and supporting schedules.  Where there have been adjustments to the level of materiality, risk or the extent of reliance on controls; has the impact on the level of work already undertaken been considered?"]
[23,"Has the work performed addressed the audit risks identified on the risk action plans (C8.2 and C8.3) and have the outcome columns on B6.1 been completed and cross-referenced to C8.2 and C8.3?"]
[24,"Have the following planning forms been reviewed and signed-off as part of the audit completion:"]
[null,"a)","Review of planning at the completion stage (C1)"]
[null,"b)","Justification of final materiality (C7.1)"]
[25,"Has the review of subsequent events been updated to reflect the current position?"]
[26,"Has consultation been undertaken in all circumstances, where it is required by the firm’s procedures?"]
[27,"Where any fraud, error or breaches in laws and regulations have been identified, have the implications for the audit been fully considered including any need to report to regulatory authorities?"]
[28,"Have the firm's procedures on anti-money laundering been complied with?"]
[29,"Has a draft letter to management or points for comment been prepared that includes:"]
[null,"a)","the auditor’s approach to the audit;"]
[null,"b)","the areas covered by the audit;"]
[null,"c)","the auditor’s findings, including any significant concerns, if arising including ratings of the importance/risk, e.g. high/medium/low;"]
[null,"d)","material weaknesses identified in the design or implementation of internal controls intended to prevent or detect fraud?"]
[null,"e)","any other matters related to the risk of fraud that should be discussed with those charged with governance?"]
[null,"f)","any audit recommendations for the period;"]
[null,"g)","the trust’s response to the auditor’s recommendations including timescale for action;"]
[null,null,"the status of any audit recommendations from the previous year."]
[null,"h)","any regularity issues as follows:"]
[null,null,"- issue (including a rating of the risk/importance and financial impact);\n- implication/consequence;\n- recommendation; and\n- management response (including timescale for change)."]
[30,"If the firm is to issue a qualification or modification to the audit report or regularity report:"]
[null,"a)","has the matters leading to the qualification been discussed with the academy trustees?"]
[null,"b)","has the Education & Skills Funding Agency been informed using the ESFA enquiry form?"]
[null,"c)","has the National Audit Office, as group auditor, been informed of the qualification?"]
[31,"Have you revisited the intial assessment of ethical considerations and evaluated and confirmed whether any undue hospitality was received during the audit?"]
[32,"Have you confirmed that there have been no changes to the firm’s independence during the course of the audit, which would prevent reappointment of the firm as auditors for the next financial period?"]
[33,"Have you considered whether there is any other reason why the practice would not wish to seek reappointment, for example, recurrent under recoveries?"]
[34,"Have all necessary points forward to next year been recorded on B10*?",null,null,null,null,null,null,"B10*"]
[35,"Has a budget for next year been prepared?"]
[36,"Have projections been made for the two years following the budget been prepared? [required by ESFA]"]
[]
[null,"* Standard form is not currently provided"]

{"sheet":"Ac - B5","index":27,"n_rows":41,"n_cols":9,"rows_kept":41,"cut":false,"hidden":false,"merged":[[6,6,6,7],[14,2,14,4],[15,1,15,4],[15,6,15,7],[4,1,4,2],[4,3,4,4],[6,1,6,4],[12,6,12,7],[14,6,14,7],[13,2,13,4],[12,1,12,4],[10,2,10,4],[10,6,10,7],[11,2,11,4],[4,6,4,7],[5,6,5,7],[13,6,13,7],[9,6,9,7],[7,2,7,4],[8,2,8,4],[7,6,7,7],[8,6,8,7],[9,2,9,4],[11,6,11,7],[29,6,29,7],[24,6,24,7],[30,6,31,7],[20,2,20,4],[18,2,18,4],[21,2,21,4],[22,1,22,4],[27,2,27,4],[28,2,28,4],[29,2,29,4],[30,1,30,4],[24,1,24,4],[21,6,21,7],[22,6,22,7],[26,6,26,7],[16,6,16,7],[28,6,28,7],[25,6,25,7],[20,6,20,7],[16,1,16,4],[17,1,17,4],[27,6,27,7],[23,0,23,4],[17,6,17,7],[19,2,19,4],[24,5,25,5],[25,2,25,4],[23,6,23,7],[18,6,18,7],[19,6,19,7],[26,2,26,4],[40,1,40,4],[40,6,40,7],[31,2,31,4],[39,6,39,7],[36,1,36,4],[35,1,35,4],[39,1,39,4],[38,6,38,7],[38,1,38,4],[37,1,37,4],[33,1,33,4],[34,1,34,4],[32,2,32,4],[30,8,31,8],[30,5,31,5],[36,6,36,7],[37,6,37,7],[34,6,34,7],[33,6,33,7],[32,6,32,7],[35,6,35,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"B5"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["REVIEW OF ACCOUNTS"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
["Reasonableness of accounts"]
[1,"Consider comparison of the results for the current period with:"]
[null,"(a)","information for prior periods;"]
[null,"(b)","those anticipated in budgets or forecasts;"]
[null,"(c) ","the auditor's expectation;"]
[null,"(d)","other academies of comparable size;"]
[null,"(e)","overall sector statistics."]
[2,"Consider relationships between:"]
[null,"(a)","elements of financial information that would be expected to conform to a predictable pattern based on the academy's experience, such as the  proportion of resources expended represented by staff costs, and"]
[null,"(b)","financial information and relevant non-financial information, such as staff costs to average number of employees."]
[3,"Consider the reliability of the information used to perform analytical review procedures and whether this has been verified as part of the audit process."]
[4,"Consider whether any expectations or comparisons used are sufficiently precise to identify material misstatements."]
[5,"In respect of accounting estimates consider whether:"]
[null,"(a)","They are consistent with other audit evidence obtained during the audit."]
[null,"(b)","There is any indication of management bias."]
[null,"(c) ","They are disclosed in accordance with the applicable accounting framework."]
[null,"(d)","For high risk estimates, there is adequate disclosure of estimation uncertainty."]
[6,"Consider whether any unusual or unexpected relationships that have been identified, including those related to revenue accounts, may indicate risks of material misstatement due to fraud."]
["Presentation and applicable financial reporting framework"]
[7,"Review accounting policies to determine whether they:"]
[null,"(a)","comply with the SORP and applicable accounting standards;"]
[null,"(b)","are consistent with those of the previous period;"]
[null,"(c)","are consistently applied to all like transactions;"]
[null,"(d)","are appropriate to the nature of the client’s operations;"]
[null,"(e)","are properly disclosed in accordance with the requirements of relevant accounting standards."]
[8,"Consider whether the accounts adequately reflect:"]
[null,"(a)","the substance of underlying transactions and balances and not merely their form;"]
[null,"(b)","the information and explanations obtained and conclusions reached on particular aspects of the audit;"]
[null,"Document points of interest on ‘audit highlights’ (B6)."]
[9,"Did the substantive procedures undertaken include agreeing the financial statements to the underlying records and a review of material journal entries?"]
[10,"Consider whether the review reveals any new factors, which may affect the presentation of information or disclosures in the accounts."]
[11,"Review the accounts for proper preparation in accordance with the relevant legislation, the SORP and applicable accounting standards.\n\n"]
[12,"State whether or not a disclosure checklist has been completed in respect of the current year."]
[13,"If not completed in the current year, state year in which it was last completed."]
[14,"Consider whether the information contained in the trustees’ report and any other document issued with the accounts is consistent with the accounting information in the accounts and our understanding of the business and has not been unduly influenced by the trustees’ desire to present matters in a favourable or unfavourable light."]
[15,"Conclude on the overall reasonableness and presentation of the financial statements and other information included in the annual report."]

{"sheet":"Ac - B6","index":28,"n_rows":56,"n_cols":9,"rows_kept":56,"cut":false,"hidden":false,"merged":[[41,2,41,4],[34,6,34,7],[33,6,33,7],[32,6,32,7],[37,2,37,4],[38,2,38,4],[40,6,40,7],[39,6,39,7],[35,6,35,7],[51,6,51,7],[37,6,37,7],[42,6,42,7],[36,6,36,7],[41,6,41,7],[38,6,38,7],[48,6,48,7],[45,6,45,7],[44,6,44,7],[43,6,43,7],[50,1,50,4],[50,6,50,7],[47,6,47,7],[45,1,45,4],[49,0,49,2],[49,6,49,7],[48,1,48,4],[46,6,46,7],[46,1,46,4],[47,0,47,3],[55,2,55,4],[55,6,55,7],[52,6,52,7],[53,2,53,4],[54,2,54,4],[53,6,53,7],[54,6,54,7],[52,1,52,4],[14,6,14,7],[12,6,12,7],[11,2,11,4],[14,1,14,4],[31,1,31,4],[26,2,26,4],[24,2,24,4],[28,6,28,7],[20,2,20,4],[12,2,12,4],[23,1,23,4],[21,2,21,4],[15,1,15,4],[15,6,15,7],[13,6,13,7],[31,6,31,7],[5,6,5,7],[9,2,9,4],[9,6,9,7],[11,6,11,7],[8,6,8,7],[7,1,7,4],[7,6,7,7],[8,2,8,4],[43,1,43,4],[4,0,4,8],[10,6,10,7],[16,1,16,4],[16,6,16,7],[10,2,10,4],[30,2,30,4],[29,2,29,4],[30,6,30,7],[27,6,27,7],[28,2,28,4],[40,2,40,4],[39,2,39,4],[36,1,36,4],[35,1,35,4],[33,1,33,4],[27,1,27,4],[29,6,29,7],[22,6,22,7],[26,6,26,7],[24,6,24,7],[22,2,22,4],[23,6,23,7],[19,6,19,7],[17,6,17,7],[25,6,25,7],[25,2,25,4],[21,6,21,7],[20,6,20,7],[17,1,17,4],[19,1,19,4],[18,6,18,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"B6"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT HIGHLIGHTS"]
["The audit highlights should be used to draw together the results and conclusions from the audit work performed. The prompts below are suggestions only. The content should be tailored to the requirements of the client."]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
["Background information"]
[1,"Give details of any changes in background information since the planning memorandum was drafted. For example:"]
[null,"a)","Significant improvement/deterioration in the academy's operating position/results post year end."]
[null,"b)","Any new sector regulatory and other external factors affecting the academy."]
[null,"c)","Changes to members, trustees and key staff."]
[null,"d)","New accounting systems or changes in controls and/or procedures."]
[null,"e)","New related parties or significant new related party transactions"]
["Audit strategy"]
[2,"Give details of any changes to the audit approach made since the planning was approved."]
[3,"Specify the level of final audit materiality set at C7 and explain any changes from the level set at the planning stage."]
[4,"Document fully any failure to meet relevant ISA (UK) objectives and the effect on the audit opinion (see B8)."]
[5,"Explain any departures from the requirements of an ISA (UK) and how the alternative audit procedures performed achieve the aim of that requirement."]
["Results of audit procedures and responses to risks:"]
[6,"Explain the results of audit procedures in response to risks identified at the planning stage by completing B6.1 as necessary. Consider:"]
[null,"a)","Significant risks at financial statement level;"]
[null,"b)","Significant risks at assertion level;"]
[null,"c)","Other fraud risks."]
[7,"Explain the approach to risks not identified at the planning stage including:"]
[null,"a)","The nature of the risk and the assertions affected;"]
[null,"b)","The audit procedures undertaken; and"]
[null,"c)","The results of those procedures."]
[8,"Summarise:"]
[null,"a)","the basis for conclusions about the reasonableness of accounting estimates and their disclosure; and"]
[null,"b)","indicators of possible management bias, if any."]
[null,"c)","The effect of any non-compliance with laws and regulations."]
[9,"Where information identified is inconsistent with previously drawn conclusions explain the circumstances and how this was resolved."]
["Uncorrected misstatements"]
[10,"Summarise any significant uncorrected misstatements recorded at B7 and conclude as to whether or not adjustment is required."]
["Fraud"]
[11,"Consider whether any information obtained indicates risks of material misstatement due to fraud."]
[12,"Where  there are indications of fraud:"]
[null,"a)","Evaluate the implications of the misstatement in relation to other aspects of the audit."]
[null,"b)","Consider the reliability of management representations."]
[null,"c)","Recognise that an instance of fraud is unlikely to be an isolated occurrence."]
[null,"d)","Consider whether management are involved and if so the implications for the risk assessment and on the nature, timing and extent of audit procedures undertaken."]
[null,"e)","Consider whether there is evidence of collusion involving employees, management and third parties and the effect on the reliability of evidence obtained."]
["Related parties"]
[13,"Summarise the work concerning any previously unidentified related parties, any transactions with those parties, or any other transactions outside the normal course of business."]
["Subsequent events"]
[14,"Comment on any significant subsequent events found and whether any adjustment or disclosure is required."]
[15,"Comment on any conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern."]
["Other information included in the annual report"]
[16,"Referring to work performed on D19, describe any material misstatements or inconsistencies found between other information (including the trustees' report) included in the annual report and the financial statements. Explain any additional work undertaken, any action taken or agreed by management, the conclusions reached and the impact on our audit report."]
["Group audit highlights"]
[17,"Where one audit file addresses the audit of the parent entity and the group, consider questions 1 to 16 from a group perspective as well as from the perspective of the parent's own accounts."]
["Audit administration and practicalities"]
[18,"Consider the following:"]
[null,"a)","Arrangements for audit clearance meeting."]
[null,"b)","Comment on the client's delivery of any schedules they were due to prepare."]
[null,"c)","Timetable to completion."]

{"sheet":"Ac - B6.1","index":29,"n_rows":8,"n_cols":15,"rows_kept":8,"cut":false,"hidden":false,"merged":[[4,11,4,14],[5,11,5,14],[3,0,3,6],[4,6,4,10],[5,1,5,4],[5,6,5,10],[8,11,8,14],[6,11,6,14],[9,1,9,4],[9,6,9,10],[6,1,6,4],[6,6,6,10],[9,11,9,14],[7,1,7,4],[7,6,7,10],[7,11,7,14],[8,1,8,4],[8,6,8,10]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,null,null,"Reviewed by:",null,"Date:",null,"B6.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY OF SIGNIFICANT AUDIT MATTERS"]
[null,null,null,null,null,null,"The work undertaken should include the evidence obtained, technical references and any discussion with the client.",null,null,null,null,"The conclusion should address any inconsistent information as part of justifying the conclusion reached."]
["Ref","Description of matter",null,null,null,"Ref to C8.2 / C8.3","Work undertaken",null,null,null,null,"Conclusion"]
[null,"[Fraud concerning revenue recognition]"]
[null,"[Management override of controls]"]

{"sheet":"Ac - B7","index":30,"n_rows":40,"n_cols":9,"rows_kept":40,"cut":false,"hidden":false,"merged":[[39,1,43,8],[29,1,29,2],[28,1,28,2],[27,1,27,2],[38,1,38,8],[36,1,36,8],[34,0,34,1],[35,1,35,8],[37,1,37,8],[30,1,30,2],[33,0,33,2],[32,1,32,2],[31,1,31,2],[4,0,4,8],[5,0,5,1],[12,1,12,2],[16,1,16,2],[13,1,13,2],[7,7,9,7],[15,1,15,2],[7,8,9,8],[7,5,8,6],[7,0,9,2],[10,1,10,2],[11,1,11,2],[26,1,26,2],[7,3,8,4],[24,1,24,2],[21,1,21,2],[14,1,14,2],[23,1,23,2],[19,1,19,2],[18,1,18,2],[22,1,22,2],[20,1,20,2],[25,1,25,2],[17,1,17,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,"Date:",null,"B7"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["UNCORRECTED MISSTATEMENTS"]
["Only those errors that are not regarded as clearly trivial should be recorded on this schedule. When considering whether a misstatement is material the auditor should consider size, nature and circumstances."]
["Final materiality:",null,null,null,null,null,"Considered clearly trivial if below:"]
[]
["Narrative",null,null,"Extrapolated misstatements",null,"Actual misstatements",null,"SOFA\n(I&E)","Balance sheet"]
[]
[null,null,null,"DR","CR","DR","CR"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total of potential adjustments"]
["Conclusion"]
["1.","The client has been asked to adjust for all misstatements noted above."]
["2.","Where the client has not adjusted for misstatements drawn to their attention, the letter of representation explains the trustees’ reasons for not adjusting as required by ISA (UK) 450.14."]
["3.","None of the potential adjustments listed above are considered to be indicative of fraud."]
["4.","None of the potential adjustments listed above individually or in total indicate that the overall strategy and audit plan need to be revised."]
["5.","The effect of the uncorrected misstatements on our audit report is:"]

{"sheet":"Ac - B8","index":31,"n_rows":54,"n_cols":9,"rows_kept":54,"cut":false,"hidden":false,"merged":[[53,2,53,4],[50,6,50,7],[51,6,51,7],[52,6,52,7],[53,6,53,7],[51,1,51,4],[52,2,52,4],[42,6,42,7],[43,6,43,7],[42,1,42,4],[41,1,41,4],[45,1,45,4],[45,6,45,7],[41,6,41,7],[44,1,44,4],[43,1,43,4],[44,6,44,7],[47,6,47,7],[46,6,46,7],[48,2,48,4],[49,2,49,4],[49,6,49,7],[48,6,48,7],[47,1,47,4],[40,1,40,4],[39,6,39,7],[40,6,40,7],[39,1,39,4],[38,2,38,4],[38,6,38,7],[30,1,30,4],[30,6,30,7],[37,6,37,7],[37,2,37,4],[35,6,35,7],[34,6,34,7],[34,1,34,4],[35,1,35,4],[36,1,36,4],[36,6,36,7],[31,1,31,4],[32,1,32,4],[33,1,33,4],[25,6,25,7],[33,6,33,7],[32,6,32,7],[22,1,22,4],[27,6,27,7],[26,6,26,7],[24,6,24,7],[28,1,28,4],[29,1,29,4],[25,1,25,4],[26,1,26,4],[27,1,27,4],[24,1,24,4],[28,6,28,7],[31,6,31,7],[29,6,29,7],[4,6,4,7],[18,6,18,7],[19,6,19,7],[20,6,20,7],[22,6,22,7],[5,6,5,7],[21,1,21,4],[23,1,23,4],[18,1,18,4],[21,6,21,7],[23,6,23,7],[19,1,19,4],[20,1,20,4],[6,1,6,4],[6,6,6,7],[7,1,7,4],[7,6,7,7],[8,1,8,4],[8,6,8,7],[9,1,9,4],[9,6,9,7],[10,2,10,4],[10,6,10,7],[11,2,11,4],[11,6,11,7],[12,2,12,4],[12,6,12,7],[13,2,13,4],[13,6,13,7],[14,2,14,4],[14,6,14,7],[15,2,15,4],[15,6,15,7],[16,1,16,4],[16,6,16,7],[17,1,17,4],[17,6,17,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"B8"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["JUSTIFICATION OF AUDIT REPORT"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
["Report on financial Statements"]
[1,"Are the financial statements prepared, in all material respects, in accordance with the applicable financial reporting framework and applicable law?"]
[2,"Have you obtained reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error?"]
[3,"Have you considered qualitative aspects of the entity's accounting practices, including indicators of possible bias in management's judgments?"]
[4,"In particular, in view of the requirements of the applicable financial reporting framework and applicable law, have you considered whether:"]
[null,"a)","significant accounting policies have been appropriately disclosed;"]
[null,"b)","the accounting policies selected and applied are consistent with the applicable financial reporting framework and applicable law and are appropriate to the entity;"]
[null,"c)","the accounting estimates made by management are reasonable;"]
[null,"d)","the information presented in the financial statements is relevant, reliable, comparable, and understandable;"]
[null,"e)","the financial statements provide adequate disclosures to enable the intended users to understand the effect of material transactions and events on the information conveyed in the financial statements; and"]
[null,"f)","the terminology used in the financial statements, including the title of each financial statement, is appropriate."]
[5,"Does the overall presentation, structure and content of the financial statements including the related notes, represent the underlying transactions and events in a manner that achieves fair presentation?"]
[6,"Do the financial statements adequately refer to or describe the applicable financial reporting framework and applicable law?"]
[7,"Was the audit report qualified in the previous period?"]
[8,"Have there been any problems with books and records?"]
[9,"Have you encountered problems obtaining from the trustees all information and explanations necessary for the audit?"]
[10,"Have the trustees refused to confirm any representations in writing?"]
[11,"Have you confirmed that, or were you unable to conclude whether, the financial statements are materially misstated as a result of fraud?"]
[12,"Are there any doubts about the reliability or consistency with other information of the representations received?"]
[13,"Has sufficient information been obtained, or where you are unable for whatever reason to obtain sufficient information, concerning actual or suspected non-compliance with relevant laws or regulations?"]
[14,"Is there evidence of non-compliance with laws or regulations that have a material effect on the accounts and have not been properly reflected in the accounts?"]
[15,"Have the trustees refused to give permission for direct communication with the Academy's legal advisers?"]
[16,"Have the trustees refused to give permission for the use of external confirmation requests such as those to investment managers or custodian governors?"]
[17,"Have the trustees not amended the financial statements (adjustment or disclosure) in circumstances where it is believed that they need to be amended? "]
[18,"Where other auditors are involved in the audit of other academies operated by the company or in the audit of subsidiary companies of the group; are there any instances where their work cannot be relied upon?"]
[19,"Are there any material inconsistencies between the financial statements and the trustees' report or other information to be issued with them?"]
[20,"Are there problems obtaining adequate returns from branches not visited?"]
[21,"Are there any indications that grants made by the DfE were not applied for the purposes intended?"]
[22,"Are there any departures from the financial reporting and annual accounts requirements issued by the DfE?"]
[23,"Are there any relevant ISA (UK) objectives that could not been achieved?"]
[24,"Are there any problems with going concern? (T3.1)"]
[25,"In respect of related party transactions:"]
[null,"(a) ","are there any instances of  such transactions not being properly accounted for and disclosed; or"]
[null,"(b) ","where the potential effect of unidentified transactions may cause the accounts to be misleading?"]
[26,"Is there any problem with exemption from preparing group accounts where claimed by the Academy? "]
[27,"Has sufficient appropriate audit evidence been obtained?"]
[28,"Were any adverse conclusions reached on significant audit matters (B6.1) ?"]
[29,"Have any other problems occurred which could have an impact on the audit report?"]
[30,"Where any of the above issues are relevant explain what effect they will have on the audit report or our ability to continue the engagement."]
[31,"Conclude on whether a clean opinion, emphasis of matter or qualified opinion is required."]
[32,"Where one audit file addresses the audit of the parent entity and the group, has the justification of the opinions on both the parent's individual accounts and the group accounts been documented?"]
["Report on Regularity"]
[33,"Has anything come to our attention which suggests that in all material respects:"]
[null,"(a) ","the expenditure disbursed and income received during the period has not been applied to purposes intended by Parliament; or"]
[null,"(b) ","the financial transactions do not conform to the authorities which govern them."]
["Report on EOYC"]
[34,"Can we form an opinion without qualification that:"]
[null,"(a) ","The teacher and employer contributions have been correctly calculated for all of those required to contribute to the scheme, based on the pensionable salaries paid and the appropriate contribution rates. And"]
[null,"(b) ","The correct amount has been paid."]

{"sheet":"Ac - B8.1","index":32,"n_rows":32,"n_cols":10,"rows_kept":32,"cut":false,"hidden":false,"merged":[[31,0,31,9],[32,0,32,9],[25,1,25,8],[26,1,26,8],[27,1,27,8],[28,1,28,8],[29,1,29,8],[30,1,30,8],[24,1,24,8],[13,1,13,8],[14,1,14,8],[15,1,15,8],[16,1,16,8],[17,1,17,8],[18,1,18,8],[19,1,19,8],[20,1,20,8],[21,1,21,8],[22,1,22,8],[23,1,23,8],[12,1,12,8],[4,0,4,9],[8,0,8,8],[9,1,9,8],[10,1,10,8],[11,1,11,8],[6,0,6,9],[5,0,5,9]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year end: Enter year-end"},null,null,null,null,null,null,null,null,"B8.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["WHISTLEBLOWING – REPORTING TO THE CHARITY COMMISSIONERS"]
["CC Direction:  The Charities Act 2011 places a duty upon the independent examiners or auditors of both the non-company and company charities to make a report to the Charity Commission, where in the course of their examination, they identify a matter, which relates to the activities or affairs of the charity or of any connected institution or body, and which the examiner or auditor has reasonable cause to believe is likely to be of material significance for the purposes of the exercise by the Commission of its functions under section 156 of the Charities Act 2011."]
["Education and Skills Funding Agency (ESFA), is the delegated authority of the Secretary of State for Education, and is accountable for providing funding, education and skills for children, you people and adults. Annually ESFA provides an Academies Financial Handbook (AFH) at the start of an academies financial year. The version used in this tool is AFH 2017, which is applicable for the financial year ended 31 August 2018.\nESFA also produce the Academies Accounts Direction. This is issued towards the end of the financial year, to allow Acadmies to prepare their accounts. The current version is AD 2018."]
["Note: Academies are advised to report directly to ESFA, to whom the Charities Commission have delegated their duties. The principles of reporting to the Charity Commission apply, however the reporting accountant has a duty of care regarding confidentiality. All references to 'charities' and 'charitable funds', include Academies and Academic funds. "]
[null,null,null,null,null,null,null,null,null,"Yes/No"]
["The Charity Commission have identified the following nine matters of significant concern which are of material significance to the work of the Charity Commission and so give rise to a reporting duty."]
[1,"Matters suggesting dishonesty or fraud involving a significant loss of, or a major risk to, charitable funds or assets."]
[1.1000000000000001,"False accounting, theft or misappropriation by any charity trustee."]
[1.2,"Evidence of theft or misappropriation by any employee, volunteer, agent or third party not reported to the police authorities or the Commission."]
[1.3,"Evidence giving rise to doubts about the honesty or integrity of any charity trustee (e.g., evidence that the person is disqualified from acting as a trustee under 178 Charities Act 2011)."]
[2,"Failure(s) of internal controls, including failure(s) in charity governance, that resulted in, or could give rise to, a material loss or misappropriation of charitable funds, or which leads to significant charitable funds being put at major risk. "]
[2.1,"Receipt by any charity trustee or connected person of any remuneration, benefits or other financial advantage without proper powers or consents."]
[2.2000000000000002,"Failure to hold trustee meetings or otherwise to properly control the charity’s affairs."]
[2.2999999999999998,"Gross failure to keep accounting records, such that the auditor is unable to express an opinion on the accounts."]
[2.4,"Evidence of indifference or recklessness on the part of the charity trustees."]
[2.5,"Failure to take professional advice without due consideration."]
[2.6,"Functions delegated to third parties are not monitored and controlled."]
[3,"Matters leading to the knowledge or suspicion that the charity or charitable funds, including the charity's bank account(s) have been used for money laundering or such funds are the proceeds of serious organised crime or that the charity is a conduit for criminal activity."]
[3.1,"Material applications of funds clearly outside the charity’s objectives."]
[3.2,"Deliberate or reckless investments or other actions contrary to the trusts of the charity."]
[4,"Matters leading to the knowledge or suspicion that the charity, its trustees, employees or assets, have been involved in or used to support terrorism or proscribed organisations in the UK or outside of the UK, with the exception of matters related to a qualifying offence as defined by Section 3(7) of the Northern Ireland (Sentences) Act 1998. "]
[5,"Evidence suggesting that in the way the charity carries out its work relating to the care and welfare of beneficiaries, the charity’s beneficiaries have been or were put at significant risk of abuse or mistreatment."]
[6,"Single or recurring breach(es) of either a legislative requirement or of the charity’s trusts leading to material charitable funds being misapplied.  "]
[6.1,"Failure to obtain proper consent from the Charity Commission in respect of property transactions with connected persons, variation in the charity’s activities or the charity’s governing document, or similar breach of legislative requirements."]
[6.2,"Attempts to evade direct or indirect tax."]
[7,"Evidence suggesting a deliberate or serious breach of an order or direction made by a charity regulator under statutory powers including suspending a charity trustee,  prohibiting a particular transaction or activity or granting consent on particular terms involving significant charitable assets or liabilities. "]
[8,"On making a modified audit opinion, emphasis of matter, material uncertainty related to going concern, or issuing of a qualified independent examiner’s report identifying matters of concern to which attention is drawn, notification of the nature of the modification/qualification/emphasis of matter or concern with supporting reasons including notification of the action taken, if any, by the trustees subsequent to that audit opinion, emphasis of matter or material uncertainty identified /independent examiner’s report."]
[9,"Evidence that significant conflicts of interest have not been managed appropriately by the trustees and/or related party transactions have not been fully disclosed in all the respects required by the applicable SORP, or applicable Regulations."]
["Give details if any ‘yes’ answers, and consider whether there is any evidence of reportable matters of material significance which ought to be reported to the ESFA and the Charity Commission."]

{"sheet":"Ac - B8.2","index":33,"n_rows":30,"n_cols":9,"rows_kept":30,"cut":false,"hidden":false,"merged":[[7,2,7,4],[7,6,7,7],[4,6,4,7],[5,1,5,4],[5,6,5,7],[6,2,6,4],[6,6,6,7],[8,2,8,4],[8,6,8,7],[9,1,9,4],[9,6,9,7],[10,2,10,4],[10,6,10,7],[11,2,11,4],[11,6,11,7],[12,2,12,4],[12,6,12,7],[13,1,13,4],[13,6,13,7],[14,2,14,4],[14,6,14,7],[15,2,15,4],[15,6,15,7],[16,2,16,4],[16,6,16,7],[17,1,17,4],[17,6,17,7],[18,2,18,4],[18,6,18,7],[19,2,19,4],[19,6,19,7],[20,2,20,4],[20,6,20,7],[21,2,21,4],[21,6,21,7],[22,1,22,4],[22,6,22,7],[23,2,23,4],[23,6,23,7],[24,2,24,4],[24,6,24,7],[25,1,25,4],[25,6,25,7],[29,1,29,4],[29,6,29,7],[26,2,26,4],[26,6,26,7],[27,2,27,4],[27,6,27,7],[28,2,28,4],[28,6,28,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"B8.2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["ADDITIONAL ISA (UK) 700 CONSIDERATIONS"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
[1,"In evaluating whether the financial statements are prepared, in all material respects, in accordance with the requirements of the applicable financial reporting framework and applicable law consider:"]
[null,"i)","Whether management makes a number of judgments about the amounts and disclosures in the financial statements."]
[null,"ii)","Whether there has been selective correction of misstatements brought to management's attention during the audit."]
[null,"iii)","Whether there are indicators of possible management bias in the making of accounting estimates."]
[2,"In evaluating whether the financial statements appropriately disclose the significant accounting policies selected and applied consider:"]
[null,"i)","Whether all disclosures related to the significant accounting policies that are required to be included by the applicable financial reporting framework and applicable law have been disclosed."]
[null,"ii)","Whether the information about the significant accounting policies that has been disclosed is relevant and therefore reflects how the recognition, measurement and presentation criteria in the applicable financial reporting framework have been applied to classes of transactions, account balances and disclosures in the financial statements in the particular circumstances of the entity's operations and its environment."]
[null,"iii)","Whether the significant accounting policies have been presented with clarity."]
[3,"In evaluating the understandability of the financial statements consider:"]
[null,"i)","Whether the information in the financial statements is presented in a clear and concise manner."]
[null,"ii)","Whether the placement of significant disclosures gives appropriate prominence to them."]
[null,"iii)","Whether the disclosures are appropriately cross-referenced in a manner that would not give rise to significant challenges for users in identifying necessary information. "]
[4,"In evaluating whether, in view of the applicable financial reporting framework and applicable law, the financial statements provide adequate disclosures to enable the intended users to understand the effect of material transactions and events on the entity's financial position, financial performance and cash flows consider:"]
[null,"i)","Whether the  information in the financial statements is relevant and specific to the circumstances of the entity."]
[null,"ii)","Whether the disclosures are adequate to assist the intended users to understand the nature and extent of the entity's potential assets and liabilities arising from transactions or events that do not meet the criteria for recognition (or the criteria for derecognition) established by the applicable financial reporting framework and applicable law."]
[null,"iii)","Whether the disclosures are adequate to assist the intended users to understand the nature and extent of risks of material misstatement arising from transactions and events."]
[null,"iv)","Whether the disclosures are adequate to assist the intended users to understand the  methods used and the assumptions and judgments made, and changes to them, that affect amounts presented or otherwise disclosed, including relevant sensitivity analyses. "]
[5,"In evaluating whether the financial statements achieve fair presentation consider:"]
[null,"i)","Whether the degree of aggregation or disaggregation or amounts of disclosures  obscures useful information, or results in misleading information. "]
[null,"ii)","Whether presentation is consistent with appropriate industry practice, or whether any departures are relevant to the entity's circumstances and therefore warranted. "]
[6,"In  evaluating whether the financial statements adequately refer to or describe the applicable financial reporting framework and applicable law consider:"]
[null,"i)","Whether such disclosure is appropriate and whether the financial statements comply with all the requirements of that framework that are effective during the period covered by the financial statements. "]
[null,"ii)","Whether the description of the applicable financial reporting framework uses precise language (e.g., \"the financial statements are in substantial compliance with Hong Kong Financial Reporting Standards\" may mislead users of the financial statements as it is imprecise)."]
[null,"iii)","Whether it is appropriate to disclose that financial statements have been prepared in accordance with more than one financial reporting framework. To be regarded as being prepared in accordance with both frameworks, the financial statements need to comply with both frameworks simultaneously and without any need for reconciling statements. In practice, simultaneous compliance is unlikely unless the jurisdiction has eliminated all barriers to compliance with it. "]
[7,"In evaluating whether it is necessary to modify the opinion in the auditor's report in accordance with ISA (UK) 705 consider if the financial statements prepared in accordance with the requirements of a fair presentation framework do not achieve fair presentation."]

{"sheet":"Ac - Ci","index":34,"n_rows":69,"n_cols":4,"rows_kept":69,"cut":false,"hidden":false,"merged":[]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"C"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["C",null,"AUDIT PLANNING"]
[]
[1,null,"Planning memorandum"]
[]
[2,null,"Preliminary engagement activities"]
[]
[2.1,null,"Independence questionnaire"]
[]
[2.2000000000000002,null,"Accounting & tax compliance: safeguards applied"]
[]
[3,null,"Audit strategy"]
[]
[3.1,null,"General"]
[]
[3.2,null,"Group audits"]
[]
[4,null,"Understanding the academy"]
[]
[5,null,"Internal controls"]
[]
[5.0999999999999996,null,"Review of design & implementation of internal controls"]
[]
[5.2,null,"Internal Control Questionnaire"]
[]
[6,null,"Preliminary analytical procedures"]
[]
[7,null,"Materiality summary"]
[]
[7.1,null,"Determining materiality"]
[]
[7.2,null,"Materiality summary - group components"]
[]
[8,null,"Risk assessment"]
[]
[8.1,null,"Detailed risk assessment"]
[]
[8.1999999999999993,null,"Financial statement risk action plan"]
[]
[8.3000000000000007,null,"Assertion risk action plan"]
[]
[8.4,null,"Risk response summary"]
[]
[9,null,"Notes of planning meeting"]
[]
[9.1,null,"Fraud risk factors"]
[]
[9.1999999999999993,null,"Planning meeting checklist"]
[]
[10,null,"Other planning issues"]
[]
[11,null,"Audit administration"]
[]
[12,null,"Quality control"]
[]
[13,null,"Other planning schedules"]
[]
[13.1,null,"NOT USED"]
[]
[13.2,null,"Sample size planning"]
[]
[13.3,null,"Assignment planning – timetable"]
[]
[13.4,null,"Budget and performance summary"]
[]
[13.5,null,"Job progress report"]

{"sheet":"Ac - C1","index":35,"n_rows":115,"n_cols":12,"rows_kept":115,"cut":false,"hidden":false,"merged":[[62,0,62,11],[59,0,59,11],[58,5,58,11],[66,0,66,11],[91,0,91,11],[88,0,88,11],[69,0,69,11],[73,0,73,11],[82,0,82,11],[85,0,85,11],[76,0,76,11],[79,0,79,11],[115,0,115,11],[94,0,94,11],[98,0,98,11],[103,0,103,11],[106,0,106,11],[109,0,109,11],[112,0,112,11],[40,9,40,10],[47,3,47,4],[48,3,48,4],[49,3,49,4],[53,3,53,4],[40,0,40,3],[51,3,51,4],[52,3,52,4],[50,3,50,4],[27,9,27,10],[24,9,24,10],[37,0,37,4],[37,9,37,10],[24,0,24,4],[27,0,27,3],[14,1,14,11],[15,1,15,11],[13,1,13,11],[4,0,4,11],[7,1,7,11],[8,1,8,11],[9,1,9,11],[11,1,11,11],[10,1,10,11],[12,1,12,11],[22,1,22,11],[16,1,16,11],[19,2,19,11],[20,2,20,11],[21,1,21,11],[18,1,18,11],[17,1,17,11]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,null,null,null,"C1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["PLANNING MEMORANDUM"]
["The purpose of this memorandum is to document fully the audit strategy and plan such that the audit can be performed in an effective manner and in accordance with the ISAs (UK). In each section issues relevant to the planning should be recorded. These can be either free form notes, a reference to the relevant checklist or a combination of both. \n\nWhere the academy is a parent preparing group accounts the memorandum should address both single academy and group perspectives.\n\nSee the guidance notes for further information on the completion of this form."]
["1. Approval of planning"]
["I confirm that:"]
[1,"The preconditions for an audit are present and there is a common understanding of the terms of the audit engagement with management / those charged with governance ."]
[2,"An overall strategy has been established for the audit."]
[3,"An audit plan has been developed in order to reduce risk to an acceptably low level."]
[4,"The planned audit procedures have been determined having regard to the requirements of the ISAs (UK), relevant professional bodies, legislation, regulations, the terms of the audit engagement & reporting requirements, and where appropriate, the auditor's professional judgment."]
[5,"The audit has been planned effectively, and that it is adequate to meet the financial statement assertions as stated in the ISAs (UK)."]
[6,"In particular the risks of material misstatement in the financial statements due to fraud have been considered."]
[7,"The overall strategy and audit plan have been properly documented in a planning memorandum."]
[8,"The audit has been planned having regard to the relevant ethical requirements."]
[9,"The audit  has been planned with an attitude of professional scepticism recognising that circumstances may exist that cause the financial statements to be materially misstated."]
[10,"Audit procedures have been designed that are appropriate in the circumstances for the purpose of obtaining sufficient appropriate audit evidence. "]
[11,"Based on the anticipated results the initial materiality that has been determined is appropriate."]
[12,"Where applicable:"]
[null,"a)","Sufficient appropriate audit evidence can reasonably be expected to be obtained in relation to the consolidation process and the financial information of the components on which to base the group audit opinion."]
[null,"b)","The group engagement team will be able to be involved in the work of the component auditors to the extent necessary to obtain sufficient appropriate audit evidence."]
[13,"The engagement team collectively has the appropriate capabilities, competence and time to perform the audit engagement in accordance with professional standards and regulatory and legal requirements, and to enable an auditor’s report that is appropriate in the circumstances to be issued."]
[14,"The staff assigned have been adequately briefed."]
[]
[]
["Audit engagement partner",null,null,null,null,null,null,null,null,"Date"]
[]
[]
["Second partner (where appropriate)",null,null,null,null,null,null,null,null,"Date"]
[]
["Review of planning at completion stage"]
["I confirm that:"]
[1,"The overall strategy and audit plan were updated as necessary during the course of the audit."]
[2,"All issues arising from the audit plan have been addressed on the file."]
[3,"The audit plan has been cross-referenced to where the relevant work was performed."]
[4,"The assessments of materiality and risk have been reviewed and amended where necessary."]
[]
[]
["Audit engagement partner",null,null,null,null,null,null,null,null,"Date"]
[]
[]
["Second partner (where appropriate)",null,null,null,null,null,null,null,null,"Date"]
[]
[]
[]
["Audit team"]
["I confirm that I have read and understood the audit plan (Section C).",null,null,null,null,null,null,null,null,"Initials",null,"Date"]
["Partner"]
["2nd Partner"]
["Manager"]
["Senior"]
[]
[]
[]
[]
[]
[]
["2. Preliminary engagement activities",null,null,null,null,null,null,null,null,null,null,"C2/2.1 Completed - YES / NO"]
["2.1 Acceptance / continuance"]
[]
[]
["2.2 Scope of engagement",null,null,null,null,null,null,null,null,null,null,"C2/2.2 Completed - YES / NO"]
[]
[]
["3. Strategic considerations"]
["3.1 General",null,null,null,null,null,null,null,null,null,null,"C3.1 Completed - YES / NO"]
[]
[]
["3.2 Group Audits",null,null,null,null,null,null,null,null,null,null,"C3.2 Completed - YES / NO"]
[]
[]
["4. Understanding the academy"]
["4.1 Background information",null,null,null,null,null,null,null,null,null,null,"C4/C4.1 Completed - YES / NO"]
[]
[]
["4.2 Accounting policies",null,null,null,null,null,null,null,null,null,null,"C4/C4.2 Completed - YES / NO"]
[]
[]
["4.3 Laws and regulations",null,null,null,null,null,null,null,null,null,null,"C4/C4.3 Completed - YES / NO"]
[]
[]
["4.4 Evaluation of control environment",null,null,null,null,null,null,null,null,null,null,"C4/C4.4 Completed - YES / NO"]
[]
[]
["4.5 Accounting estimates",null,null,null,null,null,null,null,null,null,null,"C4/C4.5 Completed - YES / NO"]
[]
[]
["5. Review of design and implementation of internal controls",null,null,null,null,null,null,null,null,null,null,"C5 Completed - YES / NO"]
[]
[]
["6. Preliminary analytical procedures",null,null,null,null,null,null,null,null,null,null,"C6 Completed - YES / NO"]
[]
[]
["7. Materiality and what is trivial",null,null,null,null,null,null,null,null,null,null,"C7 Completed - YES / NO"]
[]
[]
["8. Risk Assessment",null,null,null,null,null,null,null,null,null,null,"C8 Completed - YES / NO"]
["8.1 Financial statement level risk/response"]
[]
["The overall risk assessment at the financial statement level is:",null,null,null,null,null,null,null,null,"Low*","Medium*","High*"]
["* Delete as appropriate"]
[]
["8.2 Assertion level risk/response"]
[]
[]
["9. Planning meeting",null,null,null,null,null,null,null,null,null,null,"C9 Completed - YES / NO"]
[]
[]
["10. Other planning issues",null,null,null,null,null,null,null,null,null,null,"C10 Completed - YES / NO"]
[]
[]
["11. Audit administration",null,null,null,null,null,null,null,null,null,null,"C11 Completed - YES / NO"]
[]
[]
["12. Quality control",null,null,null,null,null,null,null,null,null,null,"C12 Completed - YES / NO"]

{"sheet":"Ac - C2","index":36,"n_rows":48,"n_cols":9,"rows_kept":48,"cut":false,"hidden":false,"merged":[[4,6,4,7],[5,6,5,7],[6,6,6,7],[7,6,7,7],[7,1,7,4],[5,0,5,2],[6,1,6,4],[8,6,8,7],[10,6,10,7],[11,6,11,7],[11,2,11,4],[9,6,9,7],[8,2,8,4],[9,2,9,4],[10,2,10,4],[14,6,14,7],[12,6,12,7],[13,6,13,7],[15,1,15,4],[15,6,15,7],[14,2,14,4],[13,2,13,4],[12,2,12,4],[16,1,16,4],[30,6,30,7],[16,6,16,7],[30,0,30,2],[17,6,17,7],[29,6,29,7],[18,1,18,4],[17,1,17,4],[18,6,18,7],[29,1,29,4],[19,1,19,4],[19,6,19,7],[20,1,20,4],[20,6,20,7],[21,1,21,4],[21,6,21,7],[47,6,47,7],[46,1,46,4],[46,6,46,7],[45,0,45,2],[41,2,41,4],[47,1,47,4],[42,1,42,4],[44,1,44,4],[39,2,39,4],[42,6,42,7],[41,6,41,7],[43,6,43,7],[45,6,45,7],[44,6,44,7],[43,1,43,4],[39,6,39,7],[40,2,40,4],[40,6,40,7],[31,1,31,4],[34,6,34,7],[31,6,31,7],[37,2,37,4],[38,2,38,4],[32,6,32,7],[32,1,32,4],[37,6,37,7],[38,6,38,7],[33,6,33,7],[36,2,36,4],[36,6,36,7],[33,1,33,4],[35,6,35,7],[35,2,35,4],[34,2,34,4],[22,2,22,4],[22,6,22,7],[23,2,23,4],[23,6,23,7],[24,2,24,4],[24,6,24,7],[28,2,28,4],[28,6,28,7],[25,2,25,4],[25,6,25,7],[26,2,26,4],[26,6,26,7],[27,2,27,4],[27,6,27,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"C2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["PRELIMINARY ENGAGEMENT ACTIVITIES"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
["2.1 Acceptance procedures"]
[1.1000000000000001,"Complete the independence questionnaire or otherwise document any threats to independence, the safeguards applied and the conclusion as to whether the firm may act / continue as auditors."]
[2,"Where another firm acted as auditor in the previous year:"]
[null,"a)","Confirm that a professional clearance letter has been received."]
[null,"b)","Confirm that the client has:"]
[null,null,"i) written to the relevant audit regulator with their reasons as to why the previous firm ceased to act; and"]
[null,null,"ii) sent a copy of the statement of circumstances received from the previous auditor to the DfE; and"]
[null,null,"obtain copies of both statements."]
[null,"c)","Contact the previous auditors to arrange review of relevant working papers or files."]
[null,"d)","Complete the optional programme Opening Balances & Comparatives (D2)."]
[3,"Review the adequacy of client due diligence information held for money laundering purposes on the permanent file and consider whether this needs to be updated."]
[4,"Complete (for new audits) or update the Register of Involvement In The Audit on the permanent file (PAF11)."]
[5,"Have any limitations in scope been imposed on the audit that could result in a disclaimer of opinion?"]
[null,"Note. In situations where there is an inability to obtain sufficient appropriate audit evidence due to management imposed limitations and the effects of undetected misstatements on the financial statements are material and pervasive the auditor should not accept the appointment."]
[6,"Consider the impact of any qualification in the prior year and the likelihood on having to qualify on the same matter again this year."]
[7,"Are there any circumstances or events that cast doubt on the integrity of the trustees, board members or management?"]
[null,"Consider the following:"]
[null,"a)","Convictions and regulatory sanctions;"]
[null,"b)","Suspicion of illegal acts or fraud;"]
[null,"c)","Ongoing investigations;"]
[null,"d)","Negative publicity;"]
[null,"e)","Management membership of professional organisations that are not in good standing;"]
[null,"f)","Close association with people / companies with questionable ethics; and"]
[null,"g)","Information deliberately withheld or where we were intentionally misled."]
[8,"Consider any other factors that may cause the firm to decline the appointment such as staff resources or conflicts of interest with existing clients."]
["2.2 Engagement terms"]
[1,"Confirm that there is an engagement letter on file addressing the required issues such as the reporting framework, applicable law and the responsibilities of management."]
[null,"The letter of engagement should only cover the external audit. If additional services are provided a separate letter of engagement should be sent which should specify the precise terms of the work and the fees to be charged. "]
[2,"Consider whether there is a need to revise the existing terms and issue a new letter."]
[null,"a)","Any indication that the entity misunderstands the objective and scope of the audit."]
[null,"b)","Any revised or special terms of the audit engagement."]
[null,"c)","A recent change of senior management."]
[null,"d)","A significant change in the composition of the board of trustees."]
[null,"e)","A significant change in nature or size of the academy's operations."]
[null,"f)","A change in legal or regulatory requirements."]
[null,"g)","A change in the financial reporting framework adopted in the preparation of the financial statements."]
[null,"h)","A change in other reporting requirements."]
[3,"Consider whether there is a need to remind the client of the existing terms."]
[4,"Confirm that, where applicable, the engagement terms reflect fully the group reporting requirements."]
[5,"Where appropriate consider whether those charged with governance have a copy of the engagement letter."]
["2.3 Those charged with governance"]
[1,"Where other than the board of trustees, specify the appropriate persons within the governance structure for communication purposes."]
[2,"Where the client has informed management in respect of non-audit services specify the persons informed for the respective services."]

{"sheet":"Ac - C2.1","index":37,"n_rows":168,"n_cols":12,"rows_kept":168,"cut":false,"hidden":false,"merged":[[133,2,133,9],[110,2,110,9],[112,2,112,9],[127,2,127,9],[129,2,129,9],[131,2,131,9],[117,2,117,9],[119,2,119,9],[123,1,123,9],[126,1,126,7],[121,2,121,9],[96,1,96,9],[102,1,102,9],[104,1,104,9],[105,1,105,9],[114,1,114,9],[107,1,107,9],[65,1,65,9],[72,2,72,9],[74,1,74,9],[79,1,79,9],[91,1,91,9],[89,2,89,7],[4,0,4,11],[7,7,8,7],[8,0,8,4],[8,9,8,11],[12,0,12,4],[12,9,12,11],[10,0,10,4],[10,9,10,11],[5,0,5,11],[31,2,31,7],[34,3,34,9],[44,2,44,9],[32,3,32,9],[37,2,37,7],[38,2,38,7],[39,2,39,7],[41,1,41,9],[36,1,36,11],[14,0,14,4],[14,9,14,11],[24,0,24,4],[24,9,24,11],[29,0,29,7],[18,0,18,4],[18,9,18,11],[22,9,22,11],[22,0,22,4],[26,0,26,11],[16,0,16,4],[16,9,16,11],[20,0,20,4],[20,9,20,11],[46,2,46,7],[51,1,51,9],[87,2,87,7],[94,1,94,9],[58,1,58,9],[63,1,63,9],[68,2,68,7],[70,2,70,9],[48,1,48,9],[53,1,53,9],[55,1,55,9],[60,1,60,9],[85,2,85,7],[82,1,82,9],[77,1,77,9],[83,2,83,7],[135,2,135,7],[151,0,151,11],[139,2,139,9],[137,2,137,9],[149,0,149,3],[150,0,150,11],[141,1,141,9],[147,1,147,9],[144,1,144,9],[145,1,145,9],[154,0,154,11],[153,0,153,3],[167,9,167,11],[155,1,155,11],[156,1,156,11],[157,1,157,11],[158,1,158,11],[165,0,165,11],[159,1,159,11],[161,9,161,11]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,null,null,null,"C2.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["INDEPENDENCE QUESTIONNAIRE"]
["This questionnaire assumes a knowledge of the FRC Ethical Standard (ES). It must be completed where there is any concern that the ES may not have been complied with.  It does not cover the specific additional considerations for listed or other public interest entities.  The current Ethical Standard can be found at:"]
["Croner-i Tax and Accounting online - FRC Ethical Standard (2016)"]
["Engagement Details"]
["Non Audit Services (see Section 5 of the ES)",null,null,null,null,null,null,"Where supplied is there informed management for this service?\nYes / No"]
["Consider services provided by the firm or a network firm.\n\nNote: a network firm is any entity which is part of a larger structure that is aimed at co-operation and which is:\n(i) controlled by the audit firm; or \n(ii) under common control, ownership or management; or \n(iii) part of a larger structure that is clearly aimed at profit or cost sharing; or\n(iv) otherwise affiliated or associated with the audit firm through common quality control policies and procedures, common business strategies, the use of a common name or through the sharing of significant common professional resources.",null,null,null,null,"Service supplied?\nYes / No",null,null,null,"Where yes specify who is regarded as informed management"]
[]
["Are any services in relation to the management of the academy performed by the firm or a network firm?"]
[]
["Are any accounting services performed for the academy such as preparation of the statutory accounts from trial balance, or payroll services?"]
[]
["Do the accounts include any specialist valuations carried out by the firm or a network firm (including actuarial valuations and valuations of financial instruments required by FRS 102)?"]
[]
["Are any internal audit services provided by the firm or a network firm?"]
[]
["Are the firm or a network firm currently acting for the client as an advocate in any adversarial proceeding or situation such as a hearing before the Commissioners?"]
[]
["Has the firm or a network firm been involved in the design, provision or implementation of any IT systems?"]
[]
["Does the firm or a network firm provide advice on taxation matters or undertake tax compliance work for the academy?"]
[]
["Have any other services such as corporate finance or restructuring services been provided to the academy that may cause a threat to the firm's objectivity or independence?"]
[]
["Please note, the Academies Direction 2018 does not permit academy trusts to claim small company exemptions. Therefore, Ethical Standard Section 6 (PASE) may not be applied. "]
[]
["Independence Questions"]
[]
[1,"Undue dependence on an audit client",null,null,null,null,null,null,null,null,null,"Yes / No"]
[null,"•","Do the total fees for this client/group of clients exceed:"]
[null,null,"○","10% of the annual fee income of the audit firm or the part of the firm by reference to which the audit engagement partner’s profit share is calculated?"]
[]
[null,null,"○","15% of the annual fee income of the audit firm or the part of the firm by reference to which the audit engagement partner’s profit share is calculated?"]
[]
[null,"Notes\n1. The FRC Ethical Standard requires an external independent quality control review where the regular annual fee income will regularly exceed 10%.\n2. Where fees will regularly exceed 15% this is an insurmountable threat and the firm must resign.\n3. The above figures become 5% and 10% respectively for listed or public interest entities."]
[null,"•","Taking into account the firm's own policies (which may be tighter than those in the ES), has the firm identified that the audit engagement poses or could be seen to pose, a greater threat to the firms’ independence, for example due to its prestige or other factors? "]
[null,"•","Has the firm followed its internal procedures to ensure that threat is mitigated to an acceptable level?"]
[null,"•","Have any fees for this client been set on a contingent fee basis?"]
[]
[null,"Document any judgements made regarding assessing undue dependence on any one client:\n"]
[]
[2,"Loans to or from a client; guarantees; overdue fees"]
[null,"•","Does the firm, covered persons or persons closely associated with them have any loans or guarantees to or from the client?"]
[]
[null,"•"," Are there any overdue fees for any services?"]
[]
[null,"Document any necessary details here:\n"]
[]
[3,"Goods and services: gifts and hospitality"]
[null,"Have you, any covered persons or persons closely associated with them, accepted any gifts or favours, including hospitality, from the entity, unless an objective, reasonable and informed third party would consider the value thereof as trivial or inconsequential?"]
[]
[null,"Document any judgements made regarding assessing if the gift/hospitality was trivial or inconsequential:\n"]
[]
[null,"Have you offered gifts, favours or hospitality to the audited entity or its management (unless and objective, reasonable and informed third party would consider the value thereof as trivial or inconsequential?"]
[]
[4,"Litigation"]
[null,"Is there any actual or threatened litigation between yourself and the client in relation to fees, audit work, or other work?"]
[]
[null,"Document any relevant details of such litigation:\n"]
[]
[5,"Family or other personal relationships"]
[null,"Do you or any of your staff have any personal or family connections with the academy or its officers?"]
[]
[null,"Document any relevant details of relationships:\n"]
[]
[6,"Ex-partners or senior employees"]
[null,"•","Has any officer of the academy been a partner or senior employee in the practice?"]
[]
[null,"•","Is the partner or any senior employee on the audit joining or involved in substantive negotiations with the client?"]
[]
[null,"•","Does the firm currently have any staff 'loaned' to the academy, or have any returned to the firm on completion of a loan assignment?"]
[]
[null,"Document any relevant details:\n"]
[]
[7,"Mutual business interest"]
[null,"Do you or any of your partners or staff have any mutual business interests with the client or with an officer or employee of the client?"]
[]
[null,"Document any relevant details of such mutual business interests:\n"]
[]
[8,"Beneficial interests and trusteeships"]
[null,"Does the firm, any partner, covered person, or persons closely associated with them have any financial involvement in the academy in respect of the following:"]
[null,"•","Any beneficial interest in shares or other investments?"]
[]
[null,"•","Any beneficial interest in trusts?"]
[]
[null,"•","Any trustee investments, nominee shareholdings or ‘bare trustee’ shareholdings?"]
[]
[null,null,"Any trusteeships in a trust that holds shares in an audit client?"]
[]
[null,"Document any relevant details:\n"]
[]
[9,"Associated firms"]
[null,"Are you or your staff associated with any other practice or organisation which has any dealings with the academy?"]
[]
[null,"Document any relevant details:\n"]
[]
[10,"Long association"]
[null,"•","Have partners or staff in senior positions had a long association with the entity?"]
[null,"•","Has any long association and safeguards applied been communicated to the client entity?"]
[]
[null,"Document details of length of association:\n"]
[]
[null,"[Guidance] \nWhere partners and staff in senior positions have a long association or extensive involvement with an entity relevant to the engagement, self-interest, self-review and familiarity threats to the integrity or objectivity of any person performing the engagement may arise. Similarly, such circumstances may impair, and could compromise, independence. The significance of such threats depends upon factors such as:\n- the role of the individual in the engagement team(s);\n- the proportion of time that the entity contributes to the individual's annual billable hours;\n- the length of time that the individual has been associated with an entity relevant to the engagement;\n- whether the individual is employed exclusively or principally on an engagement that extends for a significant period of time;\nwhether the individual is remunerated on the basis of the performance of a part of the firm which is substantially dependent on fees from that entity."]
[null,"Where applicable, once an engagement partner has held this role for a continuous period of ten years, careful consideration is given as to whether it is probable that an objective, reasonable and informed third party would conclude the integrity, objectivity or independence of the firm or covered persons are compromised. Where the individual concerned is not rotated after ten years, it is important that:\n(a) safeguards other than rotation, are applied; or \n(b) (i) the reasoning as to why the individual continues to participate in the engagement without any safeguards is documented; and (ii) the facts are communicated to those charged with governance of the entity. \nFuther guidance is given in the ES."]
[]
[null,"Note. There are specific requirements in the ES Section 3: 'Long association with engagements and with entities relevant to engagements' that apply to public interest entitites. See paragraphs 3.10-3.17."]
[]
[11,"Adequate resources"]
[null,"•","Are there any indications that the engagement team is not competent or does not have the necessary time and resources?"]
[]
[null,"•","Are there any indications that the firm or engagement team will not be able to demonstrate compliance with ethical requirements?"]
[]
[null,"Document details of any indications:"]
[]
[12,"Proper performance"]
[null,"•","Are there any aspects of the client, or other factors, that will adversely affect the firm’s ability to perform the audit properly?"]
[]
[null,"•","Are there any issues concerning the integrity of the principal owners, key management or those charged with governance of the academy?"]
[]
[null,"•","Where the previous year's audit report was qualified is this likely to be repeated this year because of the action or inaction of management?"]
[]
[null,"Document details of any indications:"]
[]
[13,"Client integrity"]
[null,"Are there indications that the client lacks integrity, including:"]
[null,"•","The identity and business reputation of the client's principal owners, key management, related parties and those charged with governance."]
[]
[null,"•","The nature of the client's operations, including its business practices."]
[]
[null,"•","Information concerning the attitude of the client's principal owners, key management and those charged with its governance towards such matters as aggressive interpretation of accounting standards/ internal control environment."]
[]
[null,"•","Whether the client is aggressively concerned with maintaining the firm's fees as low as possible."]
[]
[null,"•","Indications of an inappropriate limitation in the scope of work."]
[]
[null,"•","Indications that the client might be involved in money laundering or other criminal activities."]
[]
[null,"•","The reasons for the proposed appointment of the firm and non-reappointment of the previous firm."]
[]
[null,"Provide details of any issues noted above:"]
[]
[14,"Other"]
[null,"Are you aware of any other circumstances that create threats to meeting the ethical outcomes required by the overarching principles and supporting ethical provisions of the FRCs ES?"]
[null,"Whether the ethical outcomes required by the overarching principles and supporting ethical provisions are achieved is always paramount and is a matter to be determined exercising professional judgment.  Consideration of whether the ethical outcomes required have been met should be evaluated by reference to the perspective of an objective, reasonable and informed third party."]
[]
[null,"Provide details of any other circumstances:"]
[]
["Safeguards"]
["Where:\n  - any non-audit services are provided; or \n  - any of the above independence questions (numbered 1 to 14) have been answered ‘yes’;\nspecify what safeguards are proposed to maintain integrity and independence, and to ensure the availability of resources and the ability to perform the audit properly."]
[]
[]
["Conclusion"]
["Having regard to any safeguards identified above, I am satisfied that appropriate procedures regarding the acceptance and continuance of this client relationship and audit engagement have been followed, and that the conclusions reached in this regard are appropriate and have been properly documented. In arriving at this conclusion I confirm that I have:"]
["•","obtained all relevant information from the firm (and where applicable network firms) to identify and evaluate circumstances and relationships that may create a threat to independence;"]
["•","evaluated information on identified breaches, if any, of the firm’s independence policies and procedures to determine whether they create a threat to independence for this audit engagement;"]
["•","taken appropriate action to eliminate such threats or reduce them to an acceptable level by applying safeguards; "]
["•","documented the conclusion on independence and any relevant discussions within the firm that support this view; and"]
["•","informed the client of all significant facts and matters that bear upon the firm's objectivity and independence as required by ES B 1.61."]
[]
["Engagement Partner:",null,null,null,null,null,null,"Date:"]
[]
["Consultation "]
["(Complete where appropriate)"]
["In my opinion the steps proposed are sufficient to maintain independence and to ensure the availability of resources and the ability to perform the audit properly."]
[]
["Second Partner:",null,null,null,null,null,null,"Date:"]

{"sheet":"Ac - C2.2","index":38,"n_rows":31,"n_cols":10,"rows_kept":31,"cut":false,"hidden":false,"merged":[[27,0,27,9],[17,0,17,2],[14,0,14,6],[13,0,13,6],[20,0,20,8],[21,0,21,8],[22,0,22,8],[23,0,23,8],[24,0,24,8],[10,0,10,6],[11,0,11,6],[12,0,12,6],[15,0,15,6],[19,0,19,8],[18,0,18,8],[9,0,9,6],[4,0,4,9],[5,0,5,2],[6,0,6,6],[7,0,7,6],[8,0,8,6]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,null,"C2.2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["ACCOUNTING & TAX COMPLIANCE: SAFEGUARDS APPLIED"]
["The purpose of this form is to provide a framework for assessing the extent of any threat to the firm's independence from the provision of accounting and tax compliance services. The threat posed by other services should be considered on a case by case basis. It must be emphasised that the form provides only an indication of the severity of any threats and the possible safeguards that could be applied. The specific safeguards to be applied and their sufficiency is a matter for professional judgement."]
["Nature of threat",null,null,null,null,null,null,"High","Medium","Low"]
["Preparation of statutory accounts from management accounts where little or no adjustment is required and the client approves any adjustments and narrative in the accounts."]
["Preparation of statutory accounts from trial balance or management accounts where significant adjustments are required but where the client approves those adjustments and narrative in the accounts."]
["Assistance with transition to FRS 102 including advice on implementation or\nvaluation of financial instruments."]
["Preparation of statutory accounts from books of prime entry where significant adjustments are required but where the client approves those adjustments and narrative in the accounts."]
["The firm maintains the payroll."]
["The firm completes P35, P11Ds and other payroll returns."]
["The firm maintains the accounting records and / or prepares management accounts."]
["The firm completes VAT returns."]
["The firm prepares the tax computations that are routine with little need for any judgement."]
["The firm prepares the tax computations where there are contentious items whose treatment may be disputed by HMRC."]
[]
["Response to threat",null,null,null,null,null,null,null,null,"Tick those applied"]
["Please note, the Academies Direction 2018 does not permit academy trusts to claim small company exemptions. Therefore, Ethical Standard Section 6 (PASE) may not be applied. "]
["Any threats are insignificant, no action is required beyond confirming that the client has informed management and obtaining client approval to any adjustments or narrative notes."]
["The file contains evidence that the possible threats have been considered and the treatment of relevant matters have been discussed and agreed in principle with the client."]
["In addition to file notes, different staff were used to carry out the non-audit work."]
["In addition to file notes, a different manager/partner was responsible for the non-audit work."]
["There will be a second partner review of at least the statutory accounts, planning, completion and any contentious areas where judgement was required by the auditor."]
["The file will be subject to external hot review."]
["Informed management for these services is:"]
[]
["I approve the safeguards applied in relation to the threats identified and confirm that in my opinion they are sufficient to safeguard the firm's independence."]
["Engagement partner:",null,null,null,null,null,"Date:"]
[]
["Second partner:",null,null,null,null,null,"Date:"]

{"sheet":"Ac - C3.1","index":39,"n_rows":31,"n_cols":9,"rows_kept":31,"cut":false,"hidden":false,"merged":[[30,1,30,4],[30,6,30,7],[8,2,8,4],[8,6,8,7],[9,2,9,4],[9,6,9,7],[12,6,12,7],[10,2,10,4],[10,6,10,7],[13,2,13,4],[13,6,13,7],[14,1,14,4],[14,6,14,7],[11,2,11,4],[11,6,11,7],[12,2,12,4],[3,0,3,3],[4,6,4,7],[5,1,5,4],[5,6,5,7],[6,2,6,4],[6,6,6,7],[26,6,26,7],[24,2,24,4],[17,6,17,7],[17,1,17,4],[20,2,20,4],[21,2,21,4],[19,2,19,4],[20,6,20,7],[18,2,18,4],[7,2,7,4],[15,2,15,4],[16,2,16,4],[29,1,29,4],[29,6,29,7],[27,2,27,4],[24,6,24,7],[25,6,25,7],[28,1,28,4],[28,6,28,7],[27,6,27,7],[23,1,23,4],[23,6,23,7],[22,1,22,4],[25,2,25,4],[26,2,26,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"C3.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["STRATEGY: GENERAL"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
[1,"Confirm that key characteristics which determine the scope of the engagement are identified such as:"]
[null,"a)","the financial reporting framework and applicable law used;"]
[null,"b)","the extent of other information included in the annual report;"]
[null,"c)","any sector specific requirements;"]
[null,"d)","geographical location;"]
[null,"e)","branches, divisions and subsidiaries;"]
[null,"f)","group reporting requirements;"]
[null,"g)","the use of service organisations;"]
[null,"h)","availability of client personnel and data."]
[2,"Confirm that the reporting requirements are understood, including:"]
[null,"a)","those to third parties, in terms of timing and format of reports and to whom they should be sent."]
[null,"b)","Any other information included in the annual report in addition to the directors' report."]
[3,"For new academy trusts that have been incorporated by the current year end (i.e. 31 August) and have not previously produced accounts, discuss with the client whether they:  "]
[null,"a)","have changed their financial year end at Companies House to 31 August;"]
[null,"b)","are required to prepare accounts under SORP 2015 (i.e. FRS 102 accounts), and ensure they use the correct Academy Accounts Direction 2017 to 2018;"]
[null,"c)","are required to submit audited accounts to ESFA for the current period; "]
[null,"d)","are permitted to prepare dormant accounts for the current year."]
[null,"Note 1. The Accounts Direction applies to all academies with a funding agreement during the period and an open academy at any point during the accounting period, though ESFA recommends all academies follow it."]
[4,"Consider factors that may have a significant effect on the overall focus of the audit:"]
[null,"a)","The design and implementation of controls.",null,null,null,null,null,"C5"]
[null,"b)","The determination of materiality.",null,null,null,null,null,"C7"]
[null,"c)","The results of risk assessment procedures.",null,null,null,null,null,"C8.4"]
[null,"d)","Other."]
[5,"Ascertain the nature, timing and extent of resources required."]
[6,"For group audits ensure that an overall group strategy is prepared addressing issues such as the approach to the work of component auditors or group wide systems and controls.",null,null,null,null,null,null,"C3.2"]
[7,"Consider the results of preliminary engagement activities and, where applicable, whether knowledge gained on other engagements performed by the engagement partner for the entity is relevant."]

{"sheet":"Ac - C3.2","index":40,"n_rows":48,"n_cols":9,"rows_kept":48,"cut":false,"hidden":true,"merged":[[34,1,34,4],[35,1,35,4],[36,1,36,4],[33,1,33,4],[33,6,33,7],[32,1,32,4],[32,6,32,7],[31,2,31,4],[31,6,31,7],[30,2,30,4],[30,6,30,7],[28,6,28,7],[24,2,24,4],[24,6,24,7],[25,2,25,4],[29,2,29,4],[29,6,29,7],[27,1,27,4],[27,6,27,7],[28,2,28,4],[47,1,47,4],[47,6,47,7],[37,1,37,4],[37,6,37,7],[38,2,38,4],[39,2,39,4],[39,6,39,7],[38,6,38,7],[40,2,40,4],[40,6,40,7],[41,2,41,4],[41,6,41,7],[42,2,42,4],[42,6,42,7],[43,1,43,4],[43,6,43,7],[10,1,10,4],[19,2,19,4],[19,6,19,7],[18,2,18,4],[18,6,18,7],[12,1,12,4],[13,1,13,4],[14,1,14,4],[15,1,15,4],[16,1,16,4],[23,1,23,4],[23,6,23,7],[26,6,26,7],[25,6,25,7],[20,2,20,4],[20,6,20,7],[21,1,21,4],[8,6,8,7],[22,1,22,4],[22,6,22,7],[3,0,3,3],[4,6,4,7],[6,1,6,4],[6,6,6,7],[9,1,9,4],[7,2,7,4],[7,6,7,7],[8,2,8,4],[10,6,10,7],[11,1,11,4],[11,6,11,7],[17,1,17,4],[17,6,17,7],[44,2,44,4],[44,6,44,7],[45,2,45,4],[45,6,45,7],[46,2,46,4],[46,6,46,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"C3.2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["STRATEGY: GROUP AUDITS"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
["General"]
[1,"Consider whether sufficient appropriate audit evidence can reasonably be expected to be obtained in relation to the consolidation process and the financial information of the components on which to base the group audit opinion. In doing this:"]
[null,"(a)","Obtain and document your understanding of the group, its components, and their environments so that you can confirm the identify of components that are likely to be significant."]
[null,"(b)","Where component auditors are to perform work on the financial statements of any component evaluate whether the group audit team will be able to be involved in the work of those component auditors to the extent necessary to obtain sufficient appropriate audit evidence."]
[null,"Note. Where the conclusion is that suffcient appropriate evidence cannot be obtained due to restrictions imposed by group management the auditor should either not accept the appointment or, for existing appointments, resign immediately. Where resignation is not possible, having perfomed the audit to the extent possible, a disclaimer of opinion should be given."]
[2,"Ensure that C4 Understanding the academy is completed from a group perspective and not just for the parent academy.",null,null,null,null,null,null,"C4"]
[3,"Where it is planned to rely on the work of a component auditor complete the programme W3 Component auditors.",null,null,null,null,null,null,"W3"]
[4,"Agree arrangements with component auditor for review of the component auditor’s work, including access to working papers and translation of key documents where appropriate."]
[5,"Where a component auditor's work is to be reviewed by the group enagement team, ensure that sufficient time and budget are included at the planning stage."]
[null,"Further guidance on evaluating and reviewing the auditor's work is given online at Croner-i Tax and Accounting."]
[6,"Note exactly which of the component auditor's working papers you plan to review, whether all papers or specific ones:"]
[]
[7,"Determine materiality for:"]
[null,"(a)","The group financial statements as a whole."]
[null,"(b)","Any particular classes of transactions, balances or disclosures where a material misstatement of less than group materiality might influence the users of the accounts."]
[null,"(c)","Components, where an audit or review is to be carried out  by component auditors. This should be lower than the group materiality."]
[8,"Set appropriate benchmarks for determining which group components will be treated as significant components.",null,null,null,null,null,null,"C3.5"]
[9,"Determine the threshold above which misstatements cannot be regarded as clearly trivial for the group financial statements."]
[10,"Plan tests on the operational effectiveness of controls over the consolidation process:"]
[null,"(a)","If the nature, timing and extent of work to be performed on the consolidation process or the financial information of components is based on an expectation that group wide controls are operating effectively; or"]
[null,"(b)","If substantive procedures alone will not provide sufficient appropriate audit evidence.",null,null,null,null,null,"C5"]
["Component Auditors"]
[11,"When planning to use the work of a component  auditor consider whether:"]
[null,"(a)","The component auditor understands and will comply with the ethical requirements that are relevant to the group audit and, in particular, is independent."]
[null,"(b)","The component auditor has the necessary professional competence to complete the work."]
[null,"(c)","The group engagement team will be able to be involved in the work of the component auditor to the extent necessary to obtain sufficient appropriate audit evidence."]
[null,"(d)","The component auditor operates in a regulatory environment that actively oversees auditors."]
[12,"Where there are serious concerns about any of the matters in (a) to (d) above, particularly independence, the group engagement team shall obtain sufficient appropriate audit evidence relating to the financial information of the component without requesting that component auditor to perform work on the financial information of that component."]
[13,"Prepare an analysis of components, indicating those that are significant and non-significant, and whether material or not, and the type of work to be performed on each. Indicate the nature, timing and extent of the group audit team's involvement in the work to be performed by the component auditor, including review and evaluation."]
[null,"Guidance:"]
[null,"Further detailed guidance is available online at Croner-i Tax and Accounting."]
[null,"In addition, the table on C3.3 guides the auditor through the work effort required for different categories of component.",null,null,null,null,null,null,"C3.3"]
[14,"Communicate to those charged with governance of the group:"]
[null,"(a)","An overview of the type of work to be performed on the financial information of the components;"]
[null,"(b)","An overview of the group engagement team's planned involvement in the work to be performed by the component auditors on significant components."]
[null,"(c)","Instances where the group engagement team's evaluation of the work of a component auditor gave rise to a concern about the quality of that auditor's work."]
[null,"(d)","Any limitations on the group audit, for example, where the group engagement team's access to information may have been restricted. "]
[null,"e)","Fraud or suspected fraud involving group management, component management, employees who have significant roles in group-wide controls or others where the fraud resulted in a material misstatement of the group financial statements."]
[15,"Ensure that the following are included in the audit documentation:"]
[null,"(a)","An analysis of components, indicating those that are significant, and the type of work performed on the financial information of the components. "]
[null,"(b)","The nature, timing and extent of the group engagement team's involvement in the work performed by the component auditors on significant components including, where applicable, the group engagement team's evaluation and review of relevant parts of the component auditors' audit documentation and conclusions thereon. "]
[null,"(c)","Written communications between the group engagement team and the component auditors about the group engagement team's requirements. "]
[16,"Where a component is significant due to its individual financial significance to the group confirm that component materiality for the audit of that component."]

{"sheet":"Ac - C3.3","index":41,"n_rows":5,"n_cols":7,"rows_kept":5,"cut":false,"hidden":true,"merged":[[4,0,4,6]]}
["Client: Enter client name",null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year-end",null,"Reviewed by:",null,"Date:",null,"C3.3"]
["File Number: Enter file ref"]
["DETERMINING THE TYPE OF WORK TO BE PERFORMED ON COMPONENTS"]
["This flowchart is included to guide the auditor as to the level of work that they should consider performing on components"]

{"sheet":"Ac - C3.4","index":42,"n_rows":37,"n_cols":10,"rows_kept":37,"cut":false,"hidden":true,"merged":[[36,2,36,3],[36,4,36,5],[36,6,36,7],[36,8,36,9],[34,2,34,3],[34,4,34,5],[34,6,34,7],[34,8,34,9],[35,2,35,3],[35,4,35,5],[35,6,35,7],[35,8,35,9],[32,2,32,3],[32,4,32,5],[32,6,32,7],[32,8,32,9],[33,2,33,3],[33,4,33,5],[33,6,33,7],[33,8,33,9],[30,2,30,3],[30,4,30,5],[30,6,30,7],[30,8,30,9],[31,2,31,3],[31,4,31,5],[31,6,31,7],[31,8,31,9],[4,0,4,9],[23,0,23,9],[28,2,28,3],[28,4,28,5],[28,6,28,7],[28,8,28,9]]}
["Client: Enter client name",null,null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year-end",null,null,null,null,"Reviewed by:",null,"Date:",null,"C3.4"]
["File Number: Enter file ref"]
["GROUP COMPONENT SUMMARY SHEET"]
["This sheet has been provided for the auditor to summarise their conclusions as to which components they consider to be significant (under ISA (UK) 600 Special considerations - audits of group financial statements (including the work of component auditors) at the planning stage. If new information becomes available during the audit, then this assessment may need to be revised. Factors in determining significance may be finanical thresholds (for example a component accounting for 15% or more of the group turnover may be considered significant) as well as other factors identified during the risk asssessment process."]
[]
[]
["Use this section to document financial thresholds you have taken into account:"]
[]
["Component:",null,"Turnover",null,"Expenditure",null,"Total Assets",null,"Total Liabilities"]
[null,null,"£","%","£","%","£","%","£","%"]
["Subsidiary a",null,0,{"$f":"IF($C$20=0,0,C12/$C$20)","v":0},0,{"$f":"IF($E$20=0,0,E12/$E$20)","v":0},0,{"$f":"IF($G$20=0,0,G12/$G$20)","v":0},0,{"$f":"IF($I$20=0,0,I12/$I$20)","v":0}]
["Subsidiary b",null,0,{"$f":"IF($C$20=0,0,C13/$C$20)","v":0},0,{"$f":"IF($E$20=0,0,E13/$E$20)","v":0},0,{"$f":"IF($G$20=0,0,G13/$G$20)","v":0},0,{"$f":"IF($I$20=0,0,I13/$I$20)","v":0}]
["Subsidiary c",null,0,{"$f":"IF($C$20=0,0,C14/$C$20)","v":0},0,0,0,0,0,0]
["Subsidiary d",null,0,0,0,0,0,0,0,0]
["Subsidiary e",null,0,0,0,0,0,0,0,0]
["Subsidiary f",null,0,0,0,0,0,0,0,0]
["Subsidiary g",null,0,0,0,0,0,0,0,0]
[]
[null,null,{"$f":"SUM(C12:C19)","v":0},0,0,0,0,0,0,0]
[]
[]
[]
["Use this section to document (or cross reference to) any other factors you have taken into account in determining the significance of components:\n\n"]
[]
[]
["Use this section to document the signficance of each component:"]
[]
["Component:",null,"Material significant?",null,"Material non-significant?",null,"Significant-non-material?",null,"Non-significant, non-material?"]
[]
["Subsidiary a"]
["Subsidiary b"]
["Subsidiary c"]
["Subsidiary d"]
["Subsidiary e"]
["Subsidiary f"]
["Subsidiary g"]

{"sheet":"Ac - C4","index":43,"n_rows":47,"n_cols":9,"rows_kept":47,"cut":false,"hidden":false,"merged":[[12,1,12,4],[12,6,12,7],[10,1,10,4],[17,0,17,2],[14,0,14,2],[16,1,16,4],[15,1,15,4],[15,6,15,7],[14,6,14,7],[13,1,13,4],[13,6,13,7],[4,6,4,7],[5,0,5,2],[5,6,5,7],[6,1,6,4],[6,6,6,7],[7,6,7,7],[7,1,7,4],[10,6,10,7],[42,6,42,7],[42,2,42,4],[19,1,19,4],[19,6,19,7],[17,6,17,7],[18,1,18,4],[18,6,18,7],[8,1,8,4],[8,6,8,7],[9,1,9,4],[11,1,11,4],[11,6,11,7],[16,6,16,7],[30,1,30,4],[29,6,29,7],[30,6,30,7],[28,1,28,4],[26,6,26,7],[27,1,27,4],[27,6,27,7],[26,1,26,4],[28,6,28,7],[29,1,29,4],[40,2,40,4],[40,6,40,7],[38,1,38,4],[39,2,39,4],[32,2,32,4],[37,6,37,7],[35,2,35,4],[35,6,35,7],[36,2,36,4],[36,6,36,7],[34,6,34,7],[33,2,33,4],[32,6,32,7],[33,6,33,7],[31,1,31,4],[31,6,31,7],[46,1,46,4],[46,6,46,7],[45,1,45,4],[45,6,45,7],[44,1,44,4],[44,6,44,7],[43,6,43,7],[43,2,43,4],[41,2,41,4],[41,6,41,7],[38,6,38,7],[39,6,39,7],[34,2,34,4],[37,2,37,4],[20,6,20,7],[22,1,22,4],[25,6,25,7],[24,1,24,4],[24,6,24,7],[20,0,20,2],[22,6,22,7],[21,1,21,4],[21,6,21,7],[23,1,23,4],[23,6,23,7],[25,0,25,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"C4"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["UNDERSTANDING THE ACADEMY"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
["4.1 Client background"]
[1,"Confirm that there is a completed copy of the 'Know your client checklist' on the permanent file (PAF04)."]
[2,"Where the checklist was completed in an earlier year review its completion with the client and update the information on the permanent file as necessary."]
[3,"Ensure that the details of related parties and transactions on the permanent file (PAF06) have been reviewed and updated."]
[4,"Consider whether it is necessary to complete the related parties checklist with the client or send it to the client for them to complete (PAF06.1 - PAF06.3)."]
[5,"Review points forward from last year's schedule (B10 on previous file).  File on current year's working paper file."]
[6,"Review correspondence file and note relevant points arising during the year."]
[7,"Has the client prepared an 'audit' file containing working papers that provide an audit trail that fully cross references to the financial statements as required by the AFH?"]
[8,"Does the Academy have an up-to-date risk register?"]
["4.2 Accounting policies"]
[1,"Ensure that the review of significant accounting policies on the permanent file (PAF07) has been updated."]
[2,"Ensure that the questions relating to accounting policies in the financial reporting section of the Know Your Client Checklist (PAF04) have been addressed and updated."]
["4.3 Laws and regulations"]
[1,"Ensure that in determining our overall audit approach that we consider the effects of non-compliance with relevant laws and regulations."]
[2,"Ensure that the register of significant laws and regulations contained on the permanent file (PAF05) is up-to-date."]
["4.4 Evaluation of control environment"]
[1,"Consider whether management has created and maintained a culture of honesty and ethical behaviour."]
[2,"Consider whether the strengths in the control environment elements collectively provide an appropriate foundation for the other components of internal control."]
[3,"Consider whether those other components are not undermined by deficiencies in the control environment."]
[4,"Consider whether there is potential for dominant influence to be exerted over the academy by any related party."]
["4.5 Accounting estimates"]
[1,"Review the outcome of accounting estimates included in the prior period;  or where applicable, their subsequent re- estimation for the current period. "]
[2,"Consider whether management has appropriately applied the requirements of the applicable financial reporting framework and applicable law relevant to accounting estimates."]
[3,"Confirm that the methods for making the accounting estimates are appropriate and have been applied consistently."]
[4,"Determine whether any changes from the prior period in the method for making accounting estimates are appropriate in the circumstances."]
[5,"Consider whether specialised skills or knowledge in relation to one or more aspects of the accounting estimates are required in order to obtain sufficient appropriate audit evidence. "]
[6,"The planned response to a risk of misstatement in relation to an accounting estimate recorded on C8.3 must include at least one of the following:"]
[null,"a)","Determining whether events occurring up to the date of the audit report will provide audit evidence regarding the accounting estimate. "]
[null,"b)","Testing how management made the accounting estimate and the data on which it is based. Consider whether:"]
[null,null,"i) The method of measurement used is appropriate in the circumstances; and "]
[null,null,"ii) The assumptions used by management are reasonable in light of the measurement objectives of the applicable financial reporting framework and applicable law. "]
[null,"c)","Testing the operating effectiveness of the controls over how management made the accounting estimate, together with appropriate substantive procedures. "]
[null,"d)","Developing a point estimate or a range to evaluate management's point estimate. "]
[7,"For accounting estimates that give rise to high (significant) risks, in addition to other substantive procedures planned, ensure that the response recorded on C8.3 includes an evaluation of:"]
[null,"a)","How management has considered alternative assumptions or outcomes, and why it has rejected them, or how management has otherwise addressed estimation uncertainty in making the accounting estimate."]
[null,"b)","Whether the significant assumptions used by management are reasonable. "]
[null,"c)","Where relevant to the reasonableness of the significant assumptions used by management or the appropriate application of the applicable financial reporting framework and applicable law, management's intent to carry out specific courses of action and its ability to do so."]
[null,"d)","Whether or not the decision to recognise an estimate in the accounts was in accordance with the applicable financial reporting framework and applicable law."]
[null,"e)","Whether the selected measurement basis was in accordance with the applicable accounting framework."]
[8,"Where management has not adequately addressed the effects of estimation uncertainty consider whether it's necessary to develop a range of acceptable values with which to evaluate the reasonableness of the accounting estimates."]
[null,"For example where management has not adequately addressed the effects of estimation uncertainty in high risk areas."]
[9,"Ensure that the details of accounting estimates on the permanent file (PAF13) have been reviewed and updated."]

{"sheet":"Ac - C4.1","index":44,"n_rows":5,"n_cols":10,"rows_kept":5,"cut":false,"hidden":false,"merged":[[4,6,4,9],[6,6,6,9],[5,6,5,9],[11,6,11,9],[7,6,7,9],[8,6,8,9],[9,6,9,9],[10,6,10,9]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,"Prepared by:",null,"Date:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,"Reviewed by:",null,"Date:",null,"C4.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["REVIEW OF ACCOUNTING ESTIMATES "]
["Accounting estimate","Last year\n£'000\nDr/(Cr)","Actual cost\n£'000\nDr/(Cr)","This year\n£'000\nDr/(Cr)","Method","Degree of estimation uncertainty","Overall risk assessment\nand audit approach"]

{"sheet":"Ac - C5","index":45,"n_rows":14,"n_cols":10,"rows_kept":14,"cut":false,"hidden":false,"merged":[[9,1,9,5],[9,6,9,8],[13,6,13,8],[12,2,12,5],[13,2,13,5],[10,6,10,8],[11,6,11,8],[11,1,11,5],[10,1,10,5],[12,6,12,8],[7,1,7,5],[7,6,7,8],[8,1,8,5],[4,6,4,8],[5,6,5,8],[6,6,6,8],[6,1,6,5],[5,1,5,5],[8,6,8,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,"Reviewed by:",null,"Date:",null,"C5"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["INTERNAL CONTROLS"]
[null,null,null,null,null,null,"Comments",null,null,"WP Ref"]
[1,"Complete the basic controls questionnaire or otherwise identify the academy's system of internal control relevant to the audit.",null,null,null,null,null,null,null,"C5.2"]
[2,"Document relevant systems and controls sufficient to demonstrate our understanding of the design of the system.",null,null,null,null,null,null,null,"C5.1"]
[3,"Perform procedures to evidence review of the implementation of controls.",null,null,null,null,null,null,null,"C5.1"]
[4,"Ensure that all weaknesses noted in in the review of the design and implementation of controls are noted in the draft letter of comment. Note whether any constitute significant deficiencies.",null,null,null,null,null,null,null,"A6"]
[5,"Where the assessment of the design and implementation of internal controls identifies significant weaknesses, ensure these have been taken account of in the Assertion Risk Action Plan.",null,null,null,null,null,null,null,"C8.3"]
[6,"Where further testing of internal controls will be undertaken, prepare the necessary internal control evaluation schedules.",null,null,null,null,null,null,null,"S3"]
[null,"Note. Specific testing of the operational effectiveness of controls is required where:"]
[null,"(a)","substantive tests alone are not expected to provide sufficient evidence of operation; or"]
[null,"(b)","our risk assessment includes an expectation that controls will be operating effectively."]

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[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"Reviewed by:",null,null,"Date:",null,null,"C5.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["REVIEW OF DESIGN AND IMPLEMENTATION OF INTERNAL CONTROLS"]
["Notes",null,"1. Inquiry alone is not sufficient to evaluate the design of a control relevant to the audit and to determine whether it has been implemented. Further work such as inspecting documents or tracing transactions through the system is required.\n2. Completion of this schedule does not constitute tests on the effective operation of controls.",null,null,null,null,null,null,null,null,null,"Only complete where it is decided to carry out compliance testing or where it is required."]
["Ref","Business area",null,"Brief description of control",null,null,"Comment on design of controls",null,null,"Comment on implementation of controls",null,null,"Is this a key control?","Further testing required?\nY/N","Ref to ICE\n(S3)"]

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[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,"Reviewed by:",null,null,"Date:",null,"C5.2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["INTERNAL CONTROL QUESTIONNAIRE"]
["This questionnaire is intended as an aide-memoire to assist in the identification of systems and controls for inclusion on the Review of Design & Implementation of Internal Controls schedule (C5.1). Completion of this questionnaire in isolation will not provide the evidence concerning the design and implementation of internal controls."]
[null,null,null,null,null,null,null,null,null,"Control exists\n(Y/N)","Ref to C5.1 if control relevant to audit","Ref weakness to:\nA6 &\nC8.3"]
["Governance"]
[1,"Have all members of the governing body, the head teacher and other senior staff completed declarations of their business interests?"]
[2,"Do the declarations include all business and pecuniary interests such as directorships, shareholdings and other appointments of influence within a business organisation?"]
[3,"Do they also include the interests of related persons such as parent, spouse, child, cohabite and business partner where influence could be exerted by that person over a governor or a member of staff?"]
[4,"Are trustees and staff required to keep their declarations of business interests up to date at all times, and to amend or update them as necessary?"]
[5,"Do the meetings of trustees and senior managers include a standing agenda item for attendees to declare any changes to their declarations of interests?"]
[6,"Does the academy governor body meet at least once a term?"]
[7,"Has the governing body agreed a formal schedule of matters reserved for their decision?"]
[8,"Has the governing body established separate committees with clearly defined responsibilities to deal with specific areas of academy business?"]
[9,"Is each sub-committee chaired by a governor?"]
[10,"Is a majority of the members of each sub-committee trustees?"]
[11,"Does the governing body receive adequate feedback on the work and decisions of all the sub-committees?"]
[12,"Has the academy established a Finance & General Purposes Committee to oversee its financial affairs and to report as appropriate to the governing body?"]
[13,"Have the trustees produced a “risk register” which demonstrates the results of the risk assessment process?"]
[14,"Are the responsibilities of the governing body and academy personnel clearly defined, documented and allocated?"]
[15,"Is there a clear organisational structure with identified lines of reporting for all operations?"]
[16,"Are the roles of the governing body, its committees, the Responsible Officer, the Head teacher (who is also the Accounting Officer), and other staff defined in writing? Does this include stating the respective responsibilities of the governing body and staff, limits of delegated authority and channels for reporting?"]
[17,"Have policies and procedures been established to ensure that:"]
[null,"a)","personnel are competent, suitably qualified and trained to perform at a level commensurate with their responsibilities; "]
[null,"b)"," clear statements of criteria for personnel selection and formal job descriptions are maintained; "]
[null,"c)","that finance staffing levels are adequate; and "]
[null,"d)","there are effective arrangements to deal with the absence of key financial personnel"]
[null,"Note 1: This should also include the board itself to assess whether there is a skills gap, and if necessary, create a plan to fill this. "]
[18,"Are any appointments or changes to terms and conditions should be authorised by the governing body? "]
[19,"Have personnel management procedures have been identified, formally approved and documented to cover as a minimum: "]
[null,"·    recruitment (including references and police checks); "]
[null,"·    performance appraisal and review; "]
[null,"·    equal opportunities; "]
[null,"·    disciplinary (including absence policies); "]
[null,"·    grievance; "]
[null,"·    staff expenses. "]
[20,"Is there a robust, evidence based process to determine executive pay, and is this operated within the Academy?"]
[21,"Other"]
["Financial Control"]
[22,"Is the Accounting Officer a responsible individual with appropriate experience in a senior position?"]
[23,"Is the Responsible Officer a governor (but not the chairman) or an appropriately qualified and experienced individual not on the academy staff, with the necessary financial interest and skills to be able to perform the role competently?"]
[24,"Has the Responsible Officer carried out a review and checked some transactions to ensure that correct procedures have been applied in the following areas:"]
[null,"·    Review that bank reconciliations have been carried out each month, including a review of validity of reconciling items; "]
[null,"·    Review of the monthly payroll to ensure that any changes have been appropriately authorised; "]
[null,"·    Check of a sample of orders to delivery notes and invoices to ensure that the documentation is complete and has been appropriately checked and authorised; "]
[null,"·    Check of a sample of payments back to invoices, orders and delivery notes to confirm they are bona fide purchases; "]
[null,"·    Review of a sample of expense claims to ensure there is appropriate documentation to support the claim and that the claim is appropriately authorised; "]
[null,"·    Review the returns to the DfE to ensure the information supplied is consistent with the underlying accounting records and internal management reports; "]
[null,"·    Carry out spot checks of petty cash balances and supporting vouchers and "]
[null,"·    Review all major contracts and ensure formal tendering procedures exist and are being adhered to?"]
[25,"Have all operating procedures in the following areas been documented?"]
[null,"·    job descriptions, setting out clearly the key responsibilities of the job; "]
[null,"·    desk instructions, giving step by step instructions on the execution of individual tasks and "]
[null,"·    system procedures, giving step by step instructions on the operation of complete systems. "]
[26,"Are all financial records, controlled stationery such as official order forms and cheque books and any petty cash be kept securely?"]
[27,"Are back up procedures in place  to protect financial data and other records?"]
[28,"Is a proper accounting system used rather than a series of spreadsheets?"]
[29,"Does the accounting system incorporate the following controls:"]
[null,"·    authorisation and supervisory controls to ensure transactions are properly recorded or that errors are identified; "]
[null,"·    protection of all records against unauthorised modification, destruction, disclosure or loss whether by accident or intention; "]
[null,"·    only authorised staff are permitted access to the accounting records which are securely retained when not in use; "]
[null,"·    accounting records are properly maintained and held securely, vouchers or other documents relating to financial transactions are stored for at least 7 years in accordance with the Companies Act;"]
[null,"·    all financial transactions are traceable from the original documentation to the accounting records and vice versa; and"]
[null,"·    appropriate access levels for staff?"]
[30,"Are the accounts prepared by a qualified accountant employed directly by the academy?"]
[31,"Are there procedures for the accounts to be independently reviewed before submission to the governing body and the auditors?"]
[32,"Is an 'audit file' prepared for the external auditors  containing working papers and providing an audit trail that fully cross references to the financial statements?"]
[33,"Other:"]
["Budgeting"]
[34,"Does the annual budgeting process incorporate the following features: "]
[null,"·    written procedures allocating responsibility for budget preparation; "]
[null,"·    a timetable which ensures that an approved, firm budget can be submitted to the DfE by the end of June for the following financial year (see next section); "]
[null,"·    approval by the Head teacher and the governing body; "]
[null,"·    a requirement to ensure that planned expenditure for each financial year does not exceed the available income received during the year, except where this is due to non-recurring expenditure which can be financed from funds carried forward; and "]
[null,"·    a profiled budget reflecting likely spending and income patterns. "]
[35,"Does the academy benchmark its costs against comparable institutions, for example by establishing links with other academies or by using data available on maintained schools held on the DfE website?"]
[36,"Are monthly reports detailing actual income and expenditure against budget and which  highlight any unusual or exceptional items available for distribution within 2 weeks of the month end to which they relate?"]
[37,"Are at least two levels of report produced:"]
[null,"·    a detailed statement, designed for individual budget holders, setting out the amount spent and committed to date against budget; "]
[null,"·    a summary income and expenditure report which summarises the financial position of the academy. "]
[38,"Are the monthly reports reviewed by the Director of Finance, the Responsible Officer, and the Head teacher?"]
[39,"Are procedures in place to ensure that, where necessary, corrective action is taken to ensure the authorised budget is not exceeded?"]
[40,"Are financial reports also be submitted to both the Finance & General Purposes Committee and the governing body? \nNote The trustees should receive at least quarterly reports."]
[41,"Do the reports include:"]
[null,"·    details of actual income and expenditure against budget for each main type of cost (as set out on form GAG 2) and each cost centre; "]
[null,"·    a forecast of the likely out-turn for the remainder of the financial year; "]
[null,"·    a monthly balance sheet; "]
[null,"·    a narrative explanation of significant variations from the approved budget, together with how they are being managed; and "]
[null,"·   a statement which summarises progress on current capital projects.?"]
[42,"Other:"]
["Assets"]
[43,"Has a capitalisation limit for assets been set by the governing body?"]
[44,"Does the system for the control of assets include the following features:"]
[null,"·    a clear definition of the assets to be included in the register and an explanation of the reasons for the omission of particular types of assets; "]
[null,"·    significant equipment and capital items are recorded in a register; "]
[null,"·    all items in the register are permanently marked as the academy’s property; "]
[null,"·    all assets purchased using grant from the Secretary of State are clearly noted as such in the register and the proportion of grant indicated; "]
[null,"·    physical counts against the register are undertaken at least annually; "]
[null,"·    discrepancies between the physical count and the registers are investigated promptly and if significant reported to the governing body; "]
[null,"·    stores and equipment are secured by means of physical and other security devices; "]
[null,"·    a policy for the disposal of assets has been established by the governing body which ensures the best value for the academy and "]
[null,"·    a procedure for obtaining permission from ESFA to acquire/dispose of relevant assets. "]
[45,"Has the governing body established a policy for the disposal of assets, which ensures the best possible value is obtained from the disposal?"]
[46,"Does the policy for asset disposal include controls to ensure that the asset is no longer of use to the academy (is obsolete), and that obsolete stocks are destroyed to ensure they are not illegitimately procured and then resold?"]
[47,"Does the fixed asset register record the following information:"]
[null,"·    type and description of asset; "]
[null,"·    cost of asset; "]
[null,"·    location (if the academy covers more than one site); "]
[null,"·    officer or budget holder responsible for the asset; "]
[null,"·    amount and date of grant; "]
[null,"·    proportion of grant used to finance acquisition; "]
[null,"·    expected useful life of asset; "]
[null,"·    date of disposal / change of use; "]
[null,"·    proceeds of disposal / current market value and change of use; "]
[null,"·    amount returned to DfE on disposal or change of use; and "]
[null,"·    date of receipt of disposal proceeds or date of approval to retain receipt or date of a approval to change use?"]
[48,"Are minutes maintained of all trustees' meetings and management meetings, authorising capital expenditure and also disposals?"]
[49,"Does the academy maintain fixed asset purchase order requisitions, which are pre-numbered, authorised and controlled?"]
[50,"Is the fixed asset register regularly reconciled to the nominal ledger account, and also to actual physical assets?"]
[51,"Is there independent checking of calculations of profits and losses on disposal?"]
[52,"Is there evidence to show that there have been regular inspections of the condition and use of assets?"]
[53,"Other:"]
["Income"]
[54,"Do the income systems incorporate the following control features: "]
[null,"·    the responsibility for identifying and recording sums due to the academy is separated from the responsibility for collecting and banking monies received; "]
[null,"·    where invoices are required they are issued promptly; "]
[null,"·    official pre-numbered receipts are issued, or other formal documentation maintained, for all income collected; "]
[null,"·    transfers of money between staff are signed for; "]
[null,"·    receipts, tickets and other records of income are securely retained; "]
[null,"·    all incoming post opened in the presence of two unrelated people;\n"]
[null,"·    all incoming cheques and cash are recorded immediately;\n"]
[null,"·    cash and cheques are locked away to safeguard against loss or theft; "]
[null,"·    income collected is paid promptly and in full into the appropriate bank account; "]
[null,"·    income collected is not used for the encashment of personal cheques or for other payments; "]
[null,"·    income collected is reconciled to income banked. Bank paying-in slips  show clearly the split between cash and cheques; and "]
[null,"·    only the governing body can give approval to write off debts not collectable (the Secretary of State's prior approval is also required if debts to be written off are above the value set out in the annual funding letter). "]
[55,"Other:"]
["Bank"]
[56,"Have robust controls been established for the operation of bank accounts incorporating the following control features: "]
[null,"·    the opening and closing of bank accounts should be authorised by the governing body, who should set out the arrangements for the operation of the accounts including any transfers between accounts; "]
[null,"·    a limited number of authorised signatories; "]
[null,"·    two authorised signatories required for all withdrawals and payments made from bank accounts; "]
[null,"·    limits to the maximum amount of any individual transaction without the approval of the governing body; "]
[null,"·    all cheques to be crossed \"account payee only\"; "]
[null,"·    cheques should not be pre-signed; "]
[null,"·    unused cheque books should be retained securely; "]
[null,"·    bank reconciliations should be performed at least monthly from bank statements to accounting records and any reconciling items should be resolved; "]
[null,"·    bank reconciliations should be reviewed and countersigned by an independent person who understands the reconciliation process; "]
[null,"·    where practical, persons responsible for performing bank reconciliations should not be responsible for processing of receipts and payments and "]
[null,"·    all funds surplus to immediate requirements should be invested in accordance with the Trustees’ investment policy. "]
[57,"Have arrangements been made to ensure that any earmarked grants or other restricted income is ring-fenced from the other funds of the academy?"]
[58,"Are the duties of the person writing/posting the cash book separated from the person responsible for the nominal ledger, making payments or handling receipts and checking the bank reconciliations?"]
[59,"Is there adequate security over blank cheques and procedures to ensure that under no circumstances should pre-signed cheques be maintained?"]
[60,"Are cash book balances regularly reconciled to the nominal ledger control account?"]
[61,"Are cheques despatched immediately after signature and not returned to the person who has prepared them?"]
[62,"Does a senior member of the client’s staff independently check bank reconciliations?"]
[63,"Is the level of petty cash appropriate and is its use properly controlled?"]
[null,"Is the withdrawal of petty cash approved at the time rather than retrospectively?"]
[64,"Does the bank mandate require at least two signatories? \n"]
[65,"If the academy uses electronic banking to make payments does the system used require authorisation of transactions by two individuals?\n"]
[66,"Other:"]
["Expenditure"]
[67,"Are the following key control features present:"]
[null,"·    written, pre-numbered orders to be used for all purchases except utilities, rent, rates etc.; "]
[null,"·    all orders to be authorised by nominated signatories; "]
[null,"·    a record of signatories and their authorisation limits to be kept and updated at suitable intervals; "]
[null,"·    goods and services are checked on receipt to ensure they are in accordance with the order; "]
[null,"·    works completed are certificated before interim or final payments are made; "]
[null,"·    payments are only made against proper original invoices which have been checked, coded and certified for payment by a nominated signatory; "]
[null,"·    all invoices are marked \"paid\" after processing and "]
[null,"·    segregation of duties ensures that different individuals are responsible for: ordering the goods, works, and services; checking their receipt/completion; and authorising invoices for payment. "]
[null,"·    the threshold value of goods and services above which a tender should be sought has been specified by the governing body;"]
[null,"·    the minimum number of tenders which need to be received and considered is specified;"]
[null,"·    the levels of delegated authority in decision making, for example the financial limits above which all quotations or tenders must be reviewed by the governing body is specified;"]
[null,"·    a requirement to document and report to the governing body any instance where a tender or quotation other than the lowest has been accepted; and "]
[null,"·    written procedures for the submission, receipt, opening and recording of tenders?"]
[68,"Other:"]
["Payroll"]
[69,"Any appointments or changes to terms and conditions authorised by the governing body?"]
[70,"Where payroll services are bought in "]
[null,"a)","is there a formal contract in place between the academy and the bureau?"]
[null,"b)","Is there formal monitoring of the service and information provided by the bureau?"]
[71,"Does the contract between the academy and the payroll bureau address the following:"]
[null,"·    job specifications; "]
[null,"·    responsibility for making returns to HM Revenue and Customs and the dates by which these returns should be made; "]
[null,"·    details on ownership of programs and data files; "]
[null,"·    responsibilities for the control and accuracy of data; "]
[null,"·    details of authorised signatories for payroll amendments; "]
[null,"·    back up provisions; "]
[null,"·    a schedule of reports to be sent to the academy for financial and personnel monitoring purposes; "]
[null,"·    an agreement as to the response time and costs that will be charged for any additional data or reports required by the academy and "]
[null,"·    provision for access for academy staff and auditors. "]
[72,"Whether the payroll service is provided by academy staff or by a payroll bureau the academy system should contain adequate controls to ensure: "]
[null,"·    payments are only made to bona fide employees; "]
[null,"·    payments are in accordance with an individual's conditions of employment; "]
[null,"·    payments are only made for services provided to the school; "]
[null,"·    any severance or compensation payments to staff are in accordance with the Handbook and Accounts Direction, and the required approval is obtained before making any binding commitments to staff;"]
[null,"·    deductions, including income tax and national insurance, are properly administered; "]
[null,"·    all, and only, authorised amendments are made to the payroll; "]
[null,"·    amendments to the payroll are promptly and properly processed and "]
[null,"·    payroll records are kept secure to ensure confidentiality is maintained. "]
[73,"Is the payroll independently approved for accuracy?"]
[74,"Does an independent department keep proper personnel records?"]
[75,"Does the payroll department maintain a formal record of notification of changes in rates of pay etc?"]
[76,"Are payroll control account reconciliations carried out?"]
[77,"Are procedures in place to gain ESFA confirmation for special payments to current or former employees where required?"]
[78,"Other:"]
["Information technology"]
[79,"Is there reliance on systems or programs that are inaccurately processing data, processing inaccurate data, or both."]
[80,"Are there controls to prevent unauthorized access to data that may result in destruction of data or improper changes to data, including the recording of unauthorized or non-existent transactions, or inaccurate recording of transactions? (Note - Particular risks may arise where multiple users access a common database.)"]
[81,"Can personnel gain access privileges to systems beyond those necessary to perform their assigned duties thereby breaking down segregation of duties?"]
[82,"Are there controls to prevent unauthorized changes to data in master files?"]
[83,"Are there controls to prevent unauthorized changes to systems or programs?"]
[84,"Are all necessary changes to systems or programs made on a timely basis?"]
[85,"Are there controls to prevent inappropriate manual intervention?"]
[86,"Are there controls to prevent potential loss of data or inability to access data as required?"]
[87,"Are appropriate back-up and disaster recovery systems in place?"]
[88,"Are procedures in place for compliance with the Data Protection Act 2018?"]
[null,"Other:"]
["General"]
[89,"Is the culture of the academy conductive to the effective operation of internal controls?"]
[90,"Does management use their influence in the academy to promote the effective operation of internal controls?"]
[91,"Is there segregation of duties where appropriate to provide automatic 'double check'? \n"]
[92,"Do the trustees carry out an annual review of the internal financial controls? "]
[93,"Have the trustees considered the need to appoint an internal auditor or set up an audit committee?"]
[null,"Taking into account the differing risks and complexity of their operations, all trusts with an annual income over £50 million must have a dedicated audit committee whilst all other trusts have flexibility to establish either a dedicated audit committee, or to include the functions of an audit committee within another committee. The committee’s work must focus on providing assurances to the board of trustees that all risks are being adequately identified and managed with particular regard to reviewing the risks to internal financial control at the trust and agreeing a programme of work to address, and provide assurance on, those risks.\nIn multi-academy trusts the audit committee’s oversight must extend to the financial controls and risks at constituent academies. \nOversight must ensure that information submitted to DfE and ESFA that affects funding, including pupil number returns and funding claims completed by the trust and (in the case of a multi-academy trust) by constituent academies, is accurate and in compliance with funding criteria. \nThe outcome of the committee’s work should inform the governance statement that accompanies the trust’s annual accounts and, so far as is possible, provide assurance to external auditors. \n\n"]
[94,"Other:"]
["Related party transactions"]
[95,"Are all significant related party transactions and transactions outside the normal course of operations authorised and approved?"]
[96,"Are mechanisms in place to identity related party transactions and transactions outside the normal course of operations?"]
[97,"Are there controls in place to ensure all related party transactions and relationships are accounted for and disclosed in accordance with the financial reporting framework and applicable law?"]
[98,"Other:"]

{"sheet":"Ac - C6","index":48,"n_rows":19,"n_cols":9,"rows_kept":19,"cut":false,"hidden":false,"merged":[[18,6,18,7],[4,6,4,7],[10,6,10,7],[15,1,15,4],[12,2,12,4],[13,2,13,4],[18,1,18,4],[14,1,14,4],[15,6,15,7],[6,2,6,4],[5,1,5,4],[10,2,10,4],[9,6,9,7],[8,2,8,4],[9,2,9,4],[13,6,13,7],[7,2,7,4],[5,6,5,7],[14,6,14,7],[12,6,12,7],[7,6,7,7],[8,6,8,7],[11,6,11,7],[6,6,6,7],[17,1,17,5],[17,6,17,7],[16,1,16,4],[11,1,11,4],[16,6,16,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"C6"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["PRELIMINARY ANALYTICAL PROCEDURES"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
[1,"Consider comparison of the draft results for the current period with:"]
[null,"(a)","information for prior periods;"]
[null,"(b)","those anticipated in budgets or forecasts;"]
[null,"(c) ","the auditor's expectation;"]
[null,"(d)","other academies of comparable size;"]
[null,"(e)","overall sector statistics."]
[2,"Consider relationships between:"]
[null,"(a)","elements of financial information that would be expected to conform to a predictable pattern based on the academy's experience, such as the  proportion of resources expended represented by staff costs, and"]
[null,"(b)","financial information and relevant non-financial information, such as staff costs to average number of employees."]
[3,"Consider the reliability of the information used to perform analytical review procedures and whether this will be verified as part of the audit process."]
[4,"Consider whether any expectations or comparisons used are sufficiently precise to identify potential misstatements."]
[5,"Ensure that any areas of increased risk identified are recorded on the Assertion Risk Action Plan.",null,null,null,null,null,null,"C8.3"]
[6,"Where available, review any other information (including the directors' report) to be included in the annual report and consider consistency with the financial statements and our understanding of the business."]
[7,"Document the conclusion identifying any transactions or balances meriting further enquiry or areas of increased risk."]

{"sheet":"Ac - C7","index":49,"n_rows":28,"n_cols":11,"rows_kept":28,"cut":false,"hidden":false,"merged":[[6,9,6,10],[8,1,8,2],[8,3,8,4],[8,5,8,7],[6,3,7,4],[6,5,7,7],[6,8,7,8],[9,1,9,2],[9,3,9,4],[9,5,9,7],[10,1,10,2],[10,3,10,4],[10,5,10,7],[13,1,13,2],[13,3,13,4],[13,5,13,7],[11,1,11,2],[11,3,11,4],[11,5,11,7],[12,1,12,2],[12,3,12,4],[12,5,12,7],[14,1,14,2],[14,3,14,4],[14,5,14,7],[15,1,15,2],[15,3,15,4],[15,5,15,7],[16,1,16,2],[16,3,16,4],[16,5,16,7],[18,1,18,2],[18,3,18,4],[18,5,18,7],[17,1,17,2],[17,3,17,4],[17,5,17,7],[19,1,19,2],[19,3,19,4],[19,5,19,7],[20,1,20,2],[20,3,20,4],[20,5,20,7],[21,1,21,2],[21,3,21,4],[21,5,21,7],[22,1,22,2],[22,3,22,4],[22,5,22,7],[25,3,25,4],[25,5,25,7],[23,1,23,2],[27,0,27,10],[23,3,23,4],[23,5,23,7],[24,1,24,2],[24,3,24,4],[24,5,24,7],[26,1,26,2],[26,3,26,4],[26,5,26,7],[25,1,25,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,"Reviewed by:",null,null,"Date:",null,"C7"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["MATERIALITY SUMMARY"]
["Overall materiality is set at:",null,null,null,"Initial:",null,null,"Final:"]
[]
[null,null,null,"Section specific materiality",null,"Justification for section specific materiality",null,null,"Risk factor\nfor section (C8.4)","Performance materiality"]
[null,null,null,null,null,null,null,null,null,"Initial","Final"]
["E","Intangible assets"]
["F","Tangible fixed assets"]
["G","Investments in group & associated undertakings"]
["H","Other financial instruments"]
["I","Stock"]
["J","Debtors and prepayments"]
["K","Bank and cash"]
["L","Creditors and accruals"]
["M","Not used"]
["N","Provisions"]
["R","SOFA"]
[null,"- Income"]
[null,"- staff costs"]
[null,"- other expenses"]
[null,"- related party transactions"]
[null,"Other (specify)"]
[]
[]
["W","Group components",null,null,null,"Where applicable see C7.2"]
["Note. Performance materiality for a section is determined by dividing the overall materiality by the risk factor. However, where a lower level of materiality is specified for a section that lower level should be used in the determination of performance materiality for that section."]

{"sheet":"Ac - C7.1","index":50,"n_rows":32,"n_cols":8,"rows_kept":32,"cut":false,"hidden":false,"merged":[[9,0,9,1],[9,4,9,5],[9,2,9,3],[11,0,11,1],[10,0,10,1],[11,4,11,5],[11,2,11,3],[10,2,10,3],[10,4,10,5],[4,0,4,7],[6,2,6,3],[7,2,7,3],[8,2,8,3],[6,0,6,1],[8,4,8,5],[6,4,6,5],[7,0,7,1],[7,4,7,5],[8,0,8,1],[15,6,15,7],[14,6,14,7],[16,6,16,7],[32,0,32,7],[13,1,13,3],[13,4,13,7],[20,6,20,7],[19,6,19,7],[24,0,24,7],[18,6,18,7],[31,0,31,7],[21,5,22,5],[17,6,17,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"C7.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["DETERMINING MATERIALITY"]
["The determination of what is material is a matter of professional judgement. The benchmarks set out below are intended to provide guidance in exercising that judgement. They are not a formula to 'calculate' materiality."]
["Materiality ranges"]
["Range of gross income/expenditure and gross assets",null,"Percentage of gross income/expenditure and gross assets",null,"Materiality ranges"]
["           £0 -    £500,000",null,0.03,null,"         £1 - £15,000"]
["£500,001 - £2,000,000",null,2.5000000000000001E-2,null,"£15,001 - £50,000"]
["£2,000,001 - £3,500,000",null,0.02,null,"£50,001 - £70,000"]
["£3,500,001 - £6,000,000",null,1.4999999999999999E-2,null,"£70,001 - £90,000"]
["over £6,000,000",null,0.01,null,"over £90,000"]
["Application of materiality ranges to academy"]
[null,"Initial assessment",null,null,"Final assessment"]
[null,"Percentage\n%","Anticipated results\n£","Materiality level\n£","Percentage\n%","Final results\n£","Materiality level\n£"]
["Gross income"]
["Gross assets"]
[]
["Net incoming resources before transfers"]
["Adjust for unusual items"]
["Adjusted net incoming resources","5%-10%",null,null,"5%-10%"]
[null,null,null,null,null,"Last year\n(final):"]
["Overall initial materiality set at:",null,null,"This year:","£",null,null,"£"]
["Justification:"]
[]
[]
["Final materiality:",null,null,"This year:","£"]
["Justification:"]
[]
[]
["Clearly trivial:",null,null,"This year:","£"]
["Justification for errors which are to be regarded as clearly trivial and will not be recorded on B7 as uncorrected misstatements where the accumulation of such errors would not have a material effect on the accounts:"]

{"sheet":"Ac - C7.2","index":51,"n_rows":11,"n_cols":10,"rows_kept":11,"cut":false,"hidden":true,"merged":[[6,8,6,9],[8,1,8,2],[8,3,8,4],[8,5,8,6],[6,1,7,2],[6,3,7,4],[6,5,7,6],[6,7,7,7],[9,1,9,2],[9,3,9,4],[9,5,9,6],[10,1,10,2],[10,3,10,4],[10,5,10,6],[11,1,11,2],[11,3,11,4],[11,5,11,6],[12,1,12,2],[12,3,12,4],[12,5,12,6],[13,1,13,2],[13,3,13,4],[13,5,13,6],[14,1,14,2],[14,3,14,4],[14,5,14,6],[15,1,15,2],[15,3,15,4],[15,5,15,6],[16,1,16,2],[16,3,16,4],[16,5,16,6],[17,1,17,2],[17,3,17,4],[17,5,17,6],[18,1,18,2],[18,3,18,4],[18,5,18,6],[19,1,19,2],[19,3,19,4],[19,5,19,6],[20,1,20,2],[20,3,20,4],[20,5,20,6],[21,1,21,2],[21,3,21,4],[21,5,21,6],[22,1,22,2],[22,3,22,4],[22,5,22,6],[23,1,23,2],[23,3,23,4],[23,5,23,6],[24,1,24,2],[24,3,24,4],[24,5,24,6],[25,1,25,2],[25,3,25,4],[25,5,25,6],[26,1,26,2],[26,3,26,4],[26,5,26,6]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,"Reviewed by:",null,"Date:",null,"C7.2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["MATERIALITY SUMMARY - GROUP COMPONENTS"]
["Overall group materiality is set at:",null,null,null,null,"Initial:",null,"Final:"]
[]
[null,"Group component",null,"Component specific materiality",null,"Justification for component specific materiality",null,"Component risk factor (C8.4)","Performance materiality for component"]
[null,null,null,null,null,null,null,null,"Initial","Final"]
[1]
[2]
[3]

{"sheet":"Ac - C8","index":52,"n_rows":37,"n_cols":12,"rows_kept":37,"cut":false,"hidden":false,"merged":[[14,8,14,10],[12,2,12,6],[4,8,4,10],[5,8,5,10],[11,8,11,10],[8,8,8,10],[9,8,9,10],[14,2,14,6],[4,0,4,2],[5,1,5,6],[8,1,8,6],[9,2,9,6],[6,8,6,10],[10,8,10,10],[12,8,12,10],[13,2,13,6],[13,8,13,10],[6,1,6,6],[10,2,10,6],[11,1,11,6],[29,1,29,6],[28,1,28,6],[20,2,20,6],[15,1,15,6],[19,2,19,6],[18,2,18,6],[21,2,21,6],[16,1,16,6],[17,1,17,6],[22,2,22,6],[23,1,23,6],[24,1,24,6],[25,2,25,6],[26,2,26,6],[27,8,27,10],[28,8,28,10],[23,8,23,10],[21,8,21,10],[24,8,24,10],[25,8,25,10],[26,8,26,10],[22,8,22,10],[36,8,36,10],[30,8,30,10],[29,8,29,10],[35,8,35,10],[32,8,32,10],[33,8,33,10],[34,8,34,10],[31,8,31,10],[7,1,7,6],[7,8,7,10],[30,1,30,6],[27,1,27,6],[36,1,36,6],[33,1,33,6],[35,1,35,6],[32,1,32,6],[34,1,34,6],[31,1,31,6],[20,8,20,10],[15,8,15,10],[18,8,18,10],[17,8,17,10],[19,8,19,10],[16,8,16,10]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,"Reviewed by:",null,null,"Date:",null,"C8"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["RISK ASSESSMENT"]
[null,null,null,null,null,null,null,null,"Comments",null,null,"WP Ref"]
[1,"Complete/review the detailed risk assessment or otherwise identify financial statement and assertion risks that apply to the academy and determine an overall level of risk."]
[2,"Ensure that the above process includes the consideration of fraud related risks including the risk of fraud in relation to the identification, accounting treatment and disclosure of related parties, related party transactions and transactions outside the normal course of business."]
[3,"Ensure that the above process includes the consideration of disclosures, including those that contain information that is obtained from outside of the accounting records."]
[4,"Make inquiries of the trustees, management and others as appropriate (such as internal audit) to:"]
[null,"a)","obtain the results of its assessment of the risk that the financial statements may be materially misstated as a result of fraud; and"]
[null,"b)","determine whether they have knowledge of any actual, suspected or alleged fraud affecting the academy or its financial statements."]
[5,"Consider whether there are any risks of material misstatement that the management assessment failed to identify. Where this is the case consider:"]
[null,"a)","Why the client assessment failed to identify the risk."]
[null,"b)","Whether the client's risk assessment process is appropriate to its circumstances."]
[null,"c)","Whether there is a significant deficiency in internal control with regard to risk assessment."]
[6,"Where the client does not have a documented risk assessment process appropriate to its circumstances: consider whether this represents a significant deficiency in internal control. "]
[7,"Have all specific risks assessed as medium or high been recorded on the Financial Statement or assertion risk action plans?"]
[8,"Ensure that all risks identified in other areas of the planning process are recorded on the appropriate risk action plan. Consider:"]
[null,"(a)","acceptance/continuance"]
[null,"(b)","understanding the academy"]
[null,"(c)","preliminary analytical procedures"]
[null,"(d)","review of design and implementation of controls"]
[null,"(e)","the results of any non-audit services"]
[9,"Review the design and implementation of any controls relevant to risks set out on the assertion and financial statement risk action plans."]
[10,"Plan additional compliance tests on the operational effectiveness of controls where:"]
[null,"(a)","the assertion level risk assessment included an expectation that controls were operating effectively, or"]
[null,"(b)","substantive procedures are not expected to provide sufficient appropriate evidence to reduce risk to an acceptably low level."]
[11,"Where we plan to rely on the operating effectiveness of controls to mitigate significant/high risks at the assertion level; ensure that the operating effectiveness of those controls will be tested in the current period."]
[12,"Where we have determined that an assessed risk of material misstatement at the assertion level is significant/high ensure that substantive procedures specifically responsive to that risk are planned."]
[null,"Note 1. For the purposes of ISA (UK) 315.27 high risk should be regarded as having the same meaning as significant risk."]
[null,"Note 2. When the approach to a significant risk consists only of substantive procedures, those procedures shall include tests of details (ISA (UK) 330.21)."]
[13,"Evaluate whether the selection and application of accounting policies by the entity, particularly those related to subjective measurements and complex transactions, may be indicative of fraudulent financial reporting resulting from management's effort to manage outcomes."]
[14,"Add the risk of fraud in relation to income recognition to the Assertion Risk Action Plan (C8.3) as a high risk or explain why this is not necessary."]
[15,"Add any other identified risks of fraud to the Assertion Risk Action Plan (C8.3) as high risks."]
[16,"Add the risk of management override of controls to the Assertion Risk Action Plan (C8.3) as a high risk."]
[17,"Add identified related party transactions outside the normal course of business to the Assertion Risk Action Plan (C8.3) as high risks."]
[18,"Ensure that where appropriate an element of unpredictability is incorporated into the testing."]

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[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,"Reviewed by:",null,null,"Date:",null,"C8.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["DETAILED RISK ASSESSMENT"]
["When completing this checklist it is important that an attitude of professional scepticism be maintained throughout, recognising the possibility that a material misstatement due to fraud could exist, notwithstanding our past experience with the academy about the honesty and integrity of management and the trustees. \n\nAny risks that are assessed as 'medium' or 'high' should normally be carried forward to C8.2 or C8.3 as appropriate. Where this is not the case a full explanation should be given as to how the risk will be managed."]
["General risk area",null,"Specific risk affecting client",null,null,"Risk\nH, M, L\nor N/A","How will the audit risk be managed?"]
["1. General"]
[1.1000000000000001,"Do we have any concerns as to the integrity of the trustees / management?"]
[1.2,"Are there any untrained or inexperienced staff in key accounting roles?"]
[1.3,"Does the academy have a weak control environment?"]
[1.4,"Are there any events or conditions that may cast significant doubt on the academy's ability to continue as a going concern? For example:"]
[null,"a) Political changes that may affect the future of academies."]
[null,"b) The academy receives unfavourable Ofsted reports."]
[null,"c) Other factors that may lead to insufficient demand for places at the academy."]
[1.5,"Where management / trustees have considered going concern does this assessment identify any significant doubts about the entity's ability to continue?"]
[1.6,"Would you describe the relationship with the client as either ‘abrasive’ or ‘deteriorating’?"]
[1.7,"Other than the DfE, is there any significant external interest in the academy's financial statements?"]
[1.8,"Are there any other risk factors that may affect the client at the financial statement level?"]
["2. Regulatory Environment"]
[2.1,"Is there a risk that health and safety requirements are not known or will not be complied with?"]
[2.2000000000000002,"Is there a risk of failure to comply with employment law leading to unfair dismissal of an employee?"]
[2.2999999999999998,"Could there be any other failures to comply with employment law in areas such as discrimination or equal opportunities?"]
[2.4,"Is the academy registered under the Data Protection Act?"]
[2.5,"Is there a proper understanding of the VAT regime applying to academies?"]
[2.6,"Is there a risk that grant terms and conditions may not be complied with?"]
[2.7,"Does the academy have adequate insurance cover to support its activities and to comply with statutory requirements?"]
["3. Governance"]
[3.1,"Do trustees have a high public profile that may cause the academy to attract publicity?"]
[3.2,"Could the trustees be considered not to be at arms length from the academy?"]
[3.3,"Are committees not established with delegated authority, e.g. finance, personnel etc.?"]
[3.4,"Are committee terms of reference not consistent / adequate etc.?"]
[3.5,"Are committee terms of reference not sufficiently flexible?"]
[3.6,"Have the trustees delegated too little / too much to the Head and/or Finance Director?"]
[3.7,"Do any businesses controlled by a governor receive payment for any good or services provided to the academy? "]
["4. Operations"]
[4.0999999999999996,"Is there a risk that budgets may not be prepared in accordance with DfE requirements?"]
[4.2,"Could there be a failure to measure actual performance against budget on a regular basis?"]
[4.3,"Could budget headings be manipulated to ensure that targets are met?"]
[4.4000000000000004,"Will the academy's risk assessment process be used in identifying relevant risks and the actions taken in response to them?"]
[4.5,"Are the academies operations such that there is a risk of non compliance with the Bribery Act 2010? "]
["5. Investments"]
[5.0999999999999996,"Does the academy have any investments in unlisted securities or loans?"]
[5.2,"Does the academy have any investments in non-consolidated entities, including joint ventures or special-purpose entities (e.g. joint arrangements)?"]
[5.3,"Does the academy have any 'programme related investments', which have different valuation and disclosure requirements?"]
["6. Financing"]
[6.1,"Does the academy receive significant levels of restricted funds?"]
[6.2,"Could donations in kind or intangibles not be recorded or recognised in the financial statements?"]
[6.3,"Could income not be identified as restricted on receipt?"]
[6.4,"Could restricted income be used for purposes other than the restriction?"]
[6.5,"Could sponsorship targets fail to be achieved or could sponsorship promised by individual partners not be delivered"]
[6.6,"Does the academy have any financial instruments measured at fair value?"]
["7. Financial Reporting"]
[7.1,"Have generally accepted accounting principles been complied with in the past years?"]
[7.2,"Are the accounting policies for significant matters appropriate to the circumstances of the academy? Consider:"]
[null,"* Valuation of assets"]
[null,"* Financial instruments"]
[null,"* Income recognition"]
[null,"* Depreciation"]
[null,"* Multi year grants"]
[null,"* Fund accounting"]
[7.3,"Could income & expenditure be allocated between SOFA headings on an inappropriate basis?"]
[7.4,"Is there a high degree of estimation uncertainty associated with accounting estimates such as:"]
[null,"- Provision for doubtful debts;"]
[null,"- Depreciation method or asset useful life"]
[null,"- Carrying value of investments;"]
[null,"- Costs arising from litigation."]
[7.5,"Consider disclosures in the financial statements and the impact on the audit such as;"]
[null,"- Significant new or revised disclosures required as a result of changes in the entity's environment, financial condition or activities;"]
[null,"- Significant new or revised disclosures arising from changes in the applicable financial reporting framework and applicable law;"]
[null,"- The need for the involvement of an auditor's expert to assist with audit procedures related to particular disclosures; and"]
[null,"- Matters relating to disclosures that the auditor may wish to discuss with those charged with governance."]
["8. Objectives, Strategies and Related Business Risks"]
[8.1,"Have we reviewed a copy of the academy's long term strategy or business plan?"]
[8.1999999999999993,"Are there any risks arising from the academy attempting to achieve the objectives set out in its strategy or business plan?"]
[8.3000000000000007,"Is there pressure to meet targets to ensure protection of the jobs of management or other employees?"]
[8.4,"Is there a desire to manipulate results to secure funding?"]
[8.5,"Are there legal or requirements from providers of funding to meet specific financial thresholds or ratios?"]
[8.6,"Are the amounts for provisions set by management at the time of finalising the SoFA rather than being determined by others as part of the routine accounting system?"]
[8.6999999999999993,"Is there a pattern whereby accounting judgements and estimates made when finalising the accounts are all biased in the direction management desires?"]
[8.8000000000000007,"Are the final figures for the academy subject to significant change as a result of journal adjustments generated at head office e.g. allocation of support costs across all activities?"]
[8.9,"Were there any contracts or transactions undertaken, particularly where this was close to the year end, where the rationale is unclear?"]
[8.1,"Do the accounting policies applied by the academy fall clearly within the SORP/ applicable accounting standards even if they push the boundaries of acceptability in some areas?"]
[8.11,"Are the results of the academy out of step with sector trends with no reasonable explanation available?"]
[8.1199999999999992,"Is management keen to manipulate profits (e.g. to reduce tax or increase bonuses)?"]
["9. Measurement and Review of the Entities Financial Performance"]
[9.1,"Have accounting records been reliable in the past?"]
[9.1999999999999993,"Are meaningful management accounts prepared during the year?"]
[9.3000000000000007,"Has the audit report contained a qualification in either of the last two years?"]
[9.4,"Have there been problems with making adjustments in the past?"]
[9.5,"Is the engagement ‘stable’ i.e. long standing?"]
["10. Control environment"]
[10.1,"Is the extent of management knowledge and experience sufficient for operating the academy?"]
[10.199999999999999,"Do management and administrative controls appear strong?"]
[10.3,"Are good management information systems in existence and used?"]
[10.4,"Is management in a position to override any controls in existence?"]
[10.5,"Do the trustees promote an operating style where competence and integrity are valued?"]
["11. Information Systems"]
[11.1,"Are the accounting records kept reliable and up to date?"]
[11.2,"Has there been any change to the accounting system?"]
[11.3,"Are there any particular issues arising from the use of IT that give cause for concern?"]
[11.4,"Could financial information cannot be recovered in the event of a disaster (e.g. fire, theft, vandalism)?"]
[11.5,"Is there a risk of unauthorised access to financial systems?"]
["12. Control Activities and Monitoring Controls"]
[12.1,"Are there any indications that control activities such as performance reviews or segregation of duties have broken down or otherwise failed to operate?"]
[12.2,"Is there an effective system of monitoring controls in place?"]
[12.3,"Are there any indications that the monitoring controls have broken down or otherwise failed to operate?"]
["13. Fraud and Error"]
[13.1,"Have there been any previous experiences or incidents of fraud or error which call into question the integrity or competence of management?"]
[13.2,"Are there any unusual financial or reporting pressures within the academy which increase the risk of fraud or error?"]
[13.3,"Are there any significant weaknesses in the design or implementation of internal controls?"]
[13.4,"Is there a history of unusual and/or complex transactions?"]
[13.5,"Is there a history of problems in obtaining sufficient appropriate audit evidence?"]
[13.6,"Are there inadequate controls over data in the information system?"]
[13.7,"Is there a high degree of judgement involved in determining account balances?"]
[13.8,"Do the results of analytical procedures undertaken to obtain an understanding of the academy and its environment show unusual or unexpected relationships that may indicate risks of material misstatement due to fraud?"]
[13.9,"Are the accounting staff well trained and capable of performing the tasks allocated to them?"]
[13.1,"Are there any attitude or morale problems in the accounting department?"]
[13.11,"Is there a high level of turnover of accounting staff, senior management or professional advisors?"]
[13.12,"Does any other information obtained indicate any risk of material misstatement due to fraud?"]
[13.13,"Is there a business rational for any transactions that appear out of the ordinary?"]
[13.14,"Does the academy use inexperienced staff?"]
[13.15,"Do the trustees have only limited involvement in making key decisions or monitoring operations?"]
["14. Related party transactions"]
[14.1,"Are there usually a large number of related party transactions?"]
[14.2,"Is the academy a member of a group that does not prepare group accounts?"]
[14.3,"Are there any significant related party transactions outside the normal course of business?"]
[14.4,"Are there any non-management or non-governor related parties?"]
[14.5,"Is any related party in a position to override any controls in existence?"]
[14.6,"Is there a history of undisclosed related parties or related party transactions?"]
[14.7,"Is any related party in a position to exert dominant influence over the academy or is there any indication that a related party has exercised dominant influence over the academy?"]
["15. Group considerations"]
[15.1,"Is there a complex group structure with frequent additions, disposals or re-organisations?"]
[15.2,"Are there poor governance structures?"]
[15.3,"Are there ineffective group-wide controls?"]
[15.4,"Is there a history of unreconciled intra-group balances?"]
[15.5,"Do components have different year-ends?"]
[15.6,"Are there frequent changes of component auditors?"]
[15.7,"Is the consolidation process properly controlled by management?"]
["16. Restricted funds"]
[16.100000000000001,"Does the academy have a large number of restricted funds (including endowment funds) that are subject to specific trusts as to their application?"]
[16.2,"Are the terms attaching to each fund identified and clearly understood?"]
[16.3,"Does the academy regularly monitor restricted funds to ensure that none are in deficit?"]
[16.399999999999999,"Are there problems in ensuring that expenditure is allocated against the appropriate fund?"]
["17. Other"]
[17.100000000000001,"Are there any problems in establishing ownership of academy assets?"]
[17.2,"Does the academy undertake any trading activities?"]
[17.3,"Are the levels of reserves maintained adequate but not excessive?"]

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[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"C8.2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["FINANCIAL STATEMENT RISK ACTION PLAN"]
["Ref","Risk",null,null,null,"Response",null,null,null,"Outcome ref"]
[]
[]
[]
[]
[]
[]
[]
[]
["Note. Where a response to a financial statement level risk requires specific procedures to be undertaken at the assertion level this should be referenced to C8.3."]

{"sheet":"Ac - C8.3","index":55,"n_rows":12,"n_cols":15,"rows_kept":12,"cut":false,"hidden":false,"merged":[[3,0,3,4],[4,1,4,3],[8,11,8,13],[8,1,8,3],[7,1,7,3],[6,1,6,3],[8,5,8,7],[8,8,8,10],[6,8,6,10],[6,11,6,13],[7,8,7,10],[7,5,7,7],[4,5,4,7],[7,11,7,13],[6,5,6,7],[10,1,10,14],[11,1,11,14],[5,1,5,3],[4,11,4,13],[4,8,4,10],[5,5,5,7],[5,8,5,10],[5,11,5,13]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Prepared by:",null,null,"Date:",null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"Reviewed by:",null,null,"Date:",null,null,"C8.3"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["ASSERTION RISK ACTION PLAN"]
["Ref","Specific risk affecting academy",null,null,"H or M","Management response",null,null,"Financial reporting areas and assertions affected",null,null,"Audit approach",null,null,"Outcome ref"]
[null,"[Fraud concerning revenue recognition1]",null,null,"H"]
[null,"[Management override of controls2]",null,null,"H"]
[]
[]
[]
[1,"ISA (UK) 240.26 assumes that there is always a risk material misstatement due to fraud in relation to revenue recognition. This risk must therefore be addressed or a rebuttal of the assumption documented in accordance with ISA (UK) 240.47."]
[2,"ISA (UK) 240.31 states the risk of management override controls is a significant risk on all audits. This must therefore be assessed as 'high' in ACAD and cannot be reduced to medium or low."]

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[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Prepared by:",null,null,null,null,null,null,"Date:",null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reviewed by:",null,null,null,null,null,null,"Date:",null,null,null,null,null,null,"C8.4"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["RISK RESPONSE SUMMARY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Table of inherent risk",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assertion level risk (below)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"assessment factors",null,null,null,null,null,null,null,null,null,null,"L",null,"M",null,"H"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Financial","L",null,1.2,null,1.4,null,1.6]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Statement","M",null,1.4,null,1.8,null,2.1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"level risk (C1)","H",null,1.6,null,2.1,null,2.5]
[]
[null,null,null,null,null,null,"Major risks identified\n(C8.3)",null,null,null,null,null,null,null,null,"Other Assertion Level Risks",null,null,null,null,null,null,null,null,null,null,null,null,null,"Audit approach and reference to programme"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Residual\nRisk\nH, M, L",null,null,"Justification of risks"]
["E","Intangible assets"]
["F","Tangible fixed assets"]
["G","Investments in group and associated undertakings"]
["H","Other financial instruments"]
["I","Stock"]
["J","Debtors and prepayments"]
["K","Bank and cash"]
["L","Not used"]
["M","Long-term loans and deferred income"]
["N","Provisions and contingencies"]
["O","Capital and reserves"]
["P","Taxation"]
["R","SOFA",null,"- incoming resources"]
["Note. An explanation must be given where the risk of fraud in relation to income recognition is not assessed as high."]
[null,null,null,"- staff costs"]
[null,null,null,"- other resources expended"]
[null,null,null,"Related party transactions"]
[null,null,null,"- fund transfers"]
[null,null,null,"Other"]
["T","Subsequent events"]
["U","VAT"]
["V","Nominal Ledger"]
["W","Consolidation"]
[null,"Opening balances and comparatives – checklist"]
[null,"Other (including group components)"]

{"sheet":"Ac - C9","index":57,"n_rows":33,"n_cols":10,"rows_kept":33,"cut":false,"hidden":false,"merged":[[32,0,32,9],[13,4,13,7],[14,0,14,3],[13,0,13,3],[5,0,5,3],[6,0,6,3],[12,0,12,3],[14,4,14,7],[8,0,8,3],[8,5,8,8],[12,8,12,9],[10,2,10,3],[7,5,7,8],[5,5,5,8],[6,5,6,8],[12,4,12,7],[7,0,7,3],[14,8,14,9],[13,8,13,9],[31,0,31,9],[26,0,30,9],[22,0,22,3],[23,0,23,3],[23,8,23,9],[24,0,24,3],[24,4,24,7],[22,4,22,7],[24,8,24,9],[23,4,23,7],[22,8,22,9],[21,4,21,7],[21,8,21,9],[15,8,15,9],[15,0,15,3],[20,8,20,9],[20,4,20,7],[20,0,20,3],[16,0,16,3],[19,4,19,7],[15,4,15,7],[21,0,21,3],[19,0,19,3],[17,0,17,3],[19,8,19,9],[16,8,16,9],[16,4,16,7],[17,4,17,7],[17,8,17,9]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"C9"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["NOTES OF PLANNING MEETING"]
["Present at Meeting:"]
[]
[]
[]
[]
[]
["Date of meeting:"]
["Susceptibility of the academy's financial statements to material misstatement"]
["Risks",null,null,null,"Financial statement assertion",null,null,null,"Reference to risk action plan (C8.3)"]
[]
[]
[]
[]
[]
["Susceptibility of the academy to fraud"]
["Risks",null,null,null,"Financial statement assertion",null,null,null,"Reference to risk action plan (C8.3)"]
[]
[]
[]
[]
[]
["Other matters"]
[]
[]
[]
[]
[]
["Note. The engagement team discussion must include specific consideration of the susceptibility of the financial statements to material misstatement due to fraud or error that could result from the entities related party relationships and transactions. ISA (UK) 550.12"]
["The engagement team must discuss the importance of maintaining professional scepticism throughout the audit paying particular attention to the behaviour and integrity of management. ISA (UK) 200.15"]

{"sheet":"Ac - C9.1","index":58,"n_rows":207,"n_cols":10,"rows_kept":207,"cut":false,"hidden":false,"merged":[[204,2,204,7],[177,2,177,7],[179,2,179,7],[181,2,181,7],[183,2,183,7],[185,2,185,7],[187,2,187,7],[189,2,189,7],[196,2,196,7],[198,2,198,7],[200,2,200,7],[202,2,202,7],[191,2,191,7],[193,1,193,7],[175,2,175,7],[148,2,148,7],[153,1,153,7],[155,2,155,7],[157,2,157,7],[159,2,159,7],[161,2,161,7],[165,1,165,7],[167,2,167,7],[169,2,169,7],[171,2,171,7],[173,2,173,7],[163,1,163,7],[114,2,114,7],[116,2,116,7],[146,2,146,7],[120,2,120,7],[122,2,122,7],[124,2,124,7],[126,3,126,7],[128,3,128,7],[130,3,130,7],[132,3,132,7],[138,1,138,7],[142,1,142,7],[144,2,144,7],[89,2,89,7],[63,2,63,7],[65,2,65,7],[67,2,67,7],[69,2,69,7],[71,2,71,7],[75,1,75,7],[77,2,77,7],[79,2,79,7],[83,1,83,7],[85,2,85,7],[87,2,87,7],[73,1,73,7],[81,1,81,7],[59,1,59,7],[32,2,32,7],[34,2,34,7],[38,1,38,7],[40,2,40,7],[42,2,42,7],[61,2,61,7],[30,2,30,7],[4,0,4,9],[8,1,8,7],[10,2,10,7],[12,2,12,7],[14,2,14,7],[16,2,16,7],[18,2,18,7],[20,2,20,7],[22,2,22,7],[26,1,26,7],[28,2,28,7],[44,2,44,7],[46,1,46,7],[50,1,50,7],[24,1,24,7],[36,1,36,7],[48,1,48,7],[52,1,52,7],[56,1,56,7],[54,1,54,7],[206,1,206,7],[91,1,91,7],[101,1,101,7],[134,1,134,7],[140,1,140,7],[150,1,150,7],[118,2,118,7],[93,1,93,7],[95,2,95,7],[97,2,97,7],[99,2,99,7],[104,2,104,7],[106,2,106,7],[108,2,108,7],[110,2,110,7],[112,2,112,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"C9.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["FRAUD RISK FACTORS"]
["The following examples of fraud risk factors are taken from Appendix 1 to ISA (UK) 240 (tailored for relevance to Academies) and paragraph 28 of Practice Note 11 (Revised) and and illustrate the areas that should be considered in the audit team discussion. "]
[null,null,null,null,null,null,null,null,"Yes, No, N/A"]
["Risk Factors Relating to Misstatements Arising from Fraudulent Financial Reporting"]
["Incentives/Pressures"]
[1,"Financial stability or profitability is threatened by economic, industry, or entity operating conditions, such as (or as indicated by) the following:"]
[]
[null,"a)","High degree of competition or market saturation, accompanied by declining margins."]
[]
[null,"b)","High vulnerability to rapid changes, such as changes in technology, product obsolescence, or interest rates."]
[]
[null,"c)","Significant declines in customer demand and increasing business failures in either the industry or overall economy."]
[]
[null,"d)","Operating losses making the threat of bankruptcy, foreclosure, or hostile takeover imminent."]
[]
[null,"e)","Recurring negative cash flows from operations or an inability to generate cash flows from operations while reporting earnings and earnings growth."]
[]
[null,"f)","Rapid growth or unusual profitability especially compared to that of other companies in the same industry."]
[]
[null,"g)","New accounting, statutory, or regulatory requirements."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
[2,"Excessive pressure exists for management to meet the requirements or expectations of third parties due to the following:"]
[]
[null,"a)","Profitability or trend level expectations of significant creditors or other external parties (particularly expectations that are unduly aggressive or unrealistic), including expectations created by management."]
[]
[null,"b)","Need to obtain additional debt or equity financing to stay competitive, including financing of major research and development or capital expenditures."]
[]
[null,"c)","Marginal ability to meet debt repayment or other debt covenant requirements."]
[]
[null,"d)","Perceived or real adverse effects of reporting poor financial results on significant pending transactions, such as business combinations or contract awards."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
[3,"Information available indicates that the personal financial situation of management or those charged with governance is threatened by the entity's financial performance arising from the following:"]
[]
[null,"a)","Significant financial interests in the entity."]
[]
[null,"b)","Significant portions of their compensation (for example, bonuses) being contingent upon achieving aggressive targets for any measures within the entity."]
[]
[null,"c)","Personal guarantees of debts of the entity."]
[]
[null,"Note. Management incentive plans may be contingent upon achieving targets relating only to certain accounts or selected activities of the entity, even though the related accounts or activities may not be material to the entity as a whole."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
[4,"There is excessive pressure on management or operating personnel to meet financial targets established by those charged with governance, including sales or profitability incentive goals."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
[5,"There is excessive pressure on management to present disclosures in a manner that may obscure a proper understanding of the matters disclosed, for example by using ambiguous language."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
["Opportunities"]
[1,"The nature of the industry or the entity's operations provides opportunities to engage in fraudulent financial reporting that can arise from the following:"]
[]
[null,"a)","Significant related-party transactions not in the ordinary course of business or with related entities not audited or audited by another firm."]
[]
[null,"b)","Assets, liabilities, revenues, or expenses based on significant estimates that involve subjective judgments or uncertainties that are difficult to corroborate."]
[]
[null,"c)","Significant, unusual, or highly complex transactions, especially those close to period end that pose difficult \"substance over form\" questions."]
[]
[null,"d)","Significant operations located or conducted across international borders in jurisdictions where differing business environments and cultures exist."]
[]
[null,"e)","Use of business intermediaries for which there appears to be no clear business justification."]
[]
[null,"f)","Significant bank accounts or subsidiary or branch operations in tax-haven jurisdictions for which there appears to be no clear business justification."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
[2,"There is ineffective monitoring of management as a result of the following:"]
[]
[null,"a)","Domination of management by a single person or small group (in a non owner-managed business) without compensating controls."]
[]
[null,"b)","Oversight by those charged with governance over the financial reporting process and internal control is not effective."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
[3,"There is a complex or unstable organizational structure, as evidenced by the following:"]
[]
[null,"a)","Difficulty in determining the organization or individuals that have controlling interest in the entity."]
[]
[null,"b)","Overly complex organizational structure involving unusual legal entities or managerial lines of authority."]
[]
[null,"c)","High turnover of senior management, legal counsel, or those charged with governance."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
[4,"Internal control components are deficient as a result of the following:"]
[]
[null,"a)","Inadequate monitoring of controls, including automated controls and controls over interim financial reporting (where external reporting is required)."]
[]
[null,"b)","High turnover rates or employment of accounting, internal audit, or information technology staff that are not effective."]
[]
[null,"c)","Accounting and information systems that are not effective, including situations involving significant deficiencies in internal control."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
["Attitudes/Rationalizations"]
[null,"a)","Ineffective communication, implementation, support, or enforcement of the entity's values or ethical standards by management or the communication of inappropriate values or ethical standards."]
[]
[null,"b)","Non-financial management's excessive participation in or preoccupation with the selection of accounting policies or the determination of significant estimates."]
[]
[null,"c)","Known history of violations of securities laws or other laws and regulations, or claims against the entity, its senior management, or those charged with governance alleging fraud or violations of laws and regulations."]
[]
[null,"d)","Excessive interest by management in maintaining or increasing the entity's stock price or earnings trend."]
[]
[null,"e)","A practice by management of committing to analysts, creditors, and other third parties to achieve aggressive or unrealistic forecasts."]
[]
[null,"f)","Management failing to correct known significant deficiencies in internal control on a timely basis."]
[]
[null,"g)","An interest by management in employing inappropriate means to minimize reported earnings for tax-motivated reasons."]
[]
[null,"h)","Low morale among senior management."]
[]
[null,"i)","The owner-manager makes no distinction between personal and business transactions."]
[]
[null,"j)","Recurring attempts by management to justify marginal or inappropriate accounting on the basis of materiality."]
[]
[null,"k)","The relationship between management and the current or predecessor auditor is strained, as exhibited by the following:"]
[]
[null,null,"-","Frequent disputes with the current or predecessor auditor on accounting, auditing, or reporting matters."]
[]
[null,null,"-","Unreasonable demands on the auditor, such as unrealistic time constraints regarding the completion of the audit or the issuance of the auditor's report."]
[]
[null,null,"-","Restrictions on the auditor that inappropriately limit access to people or information or the ability to communicate effectively with those charged with governance."]
[]
[null,null,"-","Domineering management behaviour in dealing with the auditor, especially involving attempts to influence the scope of the auditor's work or the selection or continuance of personnel assigned to or consulted on the audit engagement."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
["Risk Factors Arising from Misstatements Arising from Misappropriation of Assets"]
["Incentives/Pressures"]
[1,"Personal financial obligations may create pressure on management or employees with access to cash or other assets susceptible to theft to misappropriate those assets."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
[2,"Adverse relationships between the entity and employees with access to cash or other assets susceptible to theft may motivate those employees to misappropriate those assets. For example, adverse relationships may be created by the following:"]
[]
[null,"a)","Known or anticipated future employee layoffs."]
[]
[null,"b)","Recent or anticipated changes to employee compensation or benefit plans."]
[]
[null,"c)","Promotions, compensation, or other rewards inconsistent with expectations."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
["Opportunities"]
[1,"Certain characteristics or circumstances may increase the susceptibility of assets to misappropriation. For example, opportunities to misappropriate assets increase when there are the following:"]
[]
[null,"a)","Large amounts of cash on hand or processed."]
[]
[null,"b)","Inventory items that are small in size, of high value, or in high demand."]
[]
[null,"c)","Easily convertible assets, such as bearer bonds, diamonds, or computer chips."]
[]
[null,"d)","Fixed assets which are small in size, marketable, or lacking observable identification of ownership."]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
[2,"Inadequate internal control over assets may increase the susceptibility of misappropriation of those assets. For example, misappropriation of assets may occur because there is the following:"]
[]
[null,"a)","Inadequate segregation of duties or independent checks."]
[]
[null,"b)","Inadequate oversight of senior management expenditures, such as travel and other re-imbursements."]
[]
[null,"c)","Inadequate management oversight of employees responsible for assets, for example, inadequate supervision or monitoring of remote locations."]
[]
[null,"d)","Inadequate job applicant screening of employees with access to assets."]
[]
[null,"e)","Inadequate record keeping with respect to assets."]
[]
[null,"f)","Inadequate system of authorization and approval of transactions (for example, in purchasing)."]
[]
[null,"g)","Inadequate physical safeguards over cash, investments, inventory, or fixed assets."]
[]
[null,"h)","Lack of complete and timely reconciliations of assets."]
[]
[null,"i)","Lack of timely and appropriate documentation of transactions, for example, credits for merchandise returns."]
[]
[null,"j)","Lack of mandatory vacations for employees performing key control functions."]
[]
[null,"k)","Inadequate management understanding of information technology, which enables information technology employees to perpetrate a misappropriation."]
[]
[null,"l)","Inadequate access controls over automated records, including controls over and review of computer systems event logs."]
[]
[null,"m)","Diversion of grants payable"]
[]
[null,"Provide any details of fraud risk factors identified"]
[]
["Attitudes/Rationalizations"]
[null,"a)","Disregard for the need for monitoring or reducing risks related to misappropriations of assets."]
[]
[null,"b)","Disregard for internal control over misappropriation of assets by overriding existing controls or by failing to take appropriate remedial action on known deficiencies in internal control."]
[]
[null,"c)","Behaviour indicating displeasure or dissatisfaction with the entity or its treatment of the employee."]
[]
[null,"d)","Changes in behaviour or lifestyle that may indicate assets have been misappropriated."]
[]
[null,"e)","Tolerance of petty theft."]
[]
[null,"Provide any details of fraud risk factors identified"]

{"sheet":"Ac - C9.2","index":59,"n_rows":26,"n_cols":10,"rows_kept":26,"cut":false,"hidden":false,"merged":[[3,0,3,6],[4,0,4,9],[5,7,5,8],[6,1,6,6],[6,7,6,8],[8,1,8,6],[8,7,8,8],[24,2,24,6],[24,7,24,8],[7,1,7,4],[7,7,7,8],[16,1,16,6],[16,7,16,8],[14,2,14,6],[14,7,14,8],[9,2,9,4],[9,7,9,8],[12,1,12,6],[15,2,15,6],[15,7,15,8],[10,2,10,6],[10,7,10,8],[11,2,11,6],[11,7,11,8],[12,7,12,8],[13,2,13,4],[13,7,13,8],[25,1,25,6],[25,7,25,8],[17,2,17,6],[17,7,17,8],[18,2,18,6],[18,7,18,8],[19,2,19,6],[19,7,19,8],[20,1,20,6],[20,7,20,8],[21,2,21,6],[21,7,21,8],[22,2,22,6],[22,7,22,8],[23,2,23,6],[23,7,23,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,"Reviewed by:",null,"Date:",null,"C9.2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["PLANNING MEETING CHECKLIST"]
["The engagement partner and other key members of the engagement team shall be involved in the planning, including participating in the discussion among engagement team members; ISA (UK) 300.5.\n\nThe engagement team discussion must include specific consideration of the susceptibility of the financial statements to material misstatement due to fraud or error that could result from the entities related party relationships and transactions. ISA (UK) 550.12"]
[null,null,null,null,null,null,null,"Comments",null,"WP Ref"]
[1,"Record the names of all audit staff in attendance."]
[2,"Record the date of the meeting."]
[3,"Discuss the susceptibility of the entity's financial statements to material statement, recording:"]
[null,"a)","the risks identified;"]
[null,"b)","the financial statements assertion(s) impacted; and"]
[null,"c)","its reference in the Identified Risks database."]
[4,"Discuss the susceptibility of the entity's financial statements to material misstatement due to fraud, using the Fraud Risk Factors checklist if required, recording:",null,null,null,null,null,null,null,"C9.1"]
[null,"a)","the risks identified;"]
[null,"b)","the financial statements assertion(s) impacted; and"]
[null,"c)","its reference in the Identified Risks database."]
[5,"Confirm that the discussion included consideration of the possibility of fraud in relation to:"]
[null,"a)","Income recognition;"]
[null,"b)","Management override of controls;"]
[null,"c)","Related party relationships and transactions;"]
[6,"Discuss the disclosure requirements of the applicable financial reporting framework and changes that may result in significant new disclosures. Discussions should include:"]
[null,"a)","Changes in financial reporting requirements;"]
[null,"b)","Changes in the entity's environment eg a business combination;"]
[null,"c)","Disclosures for which obtaining sufficient audit evidence has been difficult in prior years; and"]
[null,"d)","Disclosures about complex matters, including those involving significant judgement as to what information to disclose."]
[7,"Record any other matters raised by the engagement team that impact the audit strategy."]

{"sheet":"Ac - C10","index":60,"n_rows":27,"n_cols":9,"rows_kept":27,"cut":false,"hidden":false,"merged":[[4,6,4,7],[5,1,5,4],[5,6,5,7],[6,1,6,4],[6,6,6,7],[7,6,7,7],[26,1,26,4],[26,6,26,7],[24,1,24,4],[24,6,24,7],[25,1,25,4],[25,6,25,7],[14,1,14,4],[16,2,16,4],[16,6,16,7],[9,1,9,4],[9,6,9,7],[8,1,8,4],[8,6,8,7],[7,1,7,4],[14,6,14,7],[10,1,10,4],[13,1,13,4],[10,6,10,7],[11,1,11,4],[11,6,11,7],[12,1,12,4],[12,6,12,7],[13,6,13,7],[23,1,23,4],[23,6,23,7],[20,1,20,4],[20,6,20,7],[15,6,15,7],[22,1,22,4],[17,1,17,4],[17,6,17,7],[22,6,22,7],[18,6,18,7],[19,1,19,4],[21,1,21,4],[21,6,21,7],[19,6,19,7],[18,1,18,4],[15,2,15,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"C10"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["OTHER PLANNING ISSUES"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
[1,"Determine whether the use of external confirmations, in addition to those for the bank balances, is necessary to obtain sufficient appropriate audit evidence at the assertion level?"]
[2,"Irrespective of the assessed risks of material misstatement; have substantive procedures been planned for each material class of transactions, account balance, and disclosure?"]
[3,"For initial engagements complete the 'Opening balance and comparatives checklist' (D2)."]
[4,"Where the previous period's audit report was qualified or there was an emphasis of matter, consider what impact, if any, it will have on the current period's report."]
[5,"Have sample sizes been planned so as to ensure sufficient appropriate audit evidence will be obtained?"]
[6,"Have we planned to obtain sufficient appropriate audit evidence concerning the reasonableness of accounting estimates?"]
[7,"Consider whether any activities undertaken by service organisations are relevant to the audit: where appropriate complete the optional programme 'Use of service organisations' (D9)."]
[8,"Consider whether there is a risk that previously unidentified or undisclosed related party transactions will have a material impact on the audit: where appropriate complete the optional programme 'Related party transactions' (Rop02)."]
[9,"If the company operates more than one academy, plan to obtain sufficient knowledge of the 'group' structure to determine, if necessary, how each academy should be included in the accounts. "]
[10,"Where the work of an expert is to be relied upon concerning: the valuation of assets; the determination of quantities; the application of specialised techniques to determine amounts; or the measurement of work completed; complete one or both of the following optional programmes:"]
[null,"a)","Using the work of an auditor's expert (D11)"]
[null,"b)","Using the work of management's expert (D12)"]
[11,"Where other information is expected to be issued with the financial statements review of this information should be planned so as to allow sufficient time for resolution of an inconsistencies."]
[12,"Consider and document impact of changes in legislation and accounting standards (including the relevant Charity SORP) on the accounts."]
[13,"Consider whether there are any indications that the going concern basis of accounting may not be appropriate."]
[14,"Where appropriate, prepare a brief file note of matters arising from the review of the correspondence file."]
[15,"Ensure that all meetings and discussions with the client have been properly documented."]
[16,"Determine the amount below which misstatements will be regarded as clearly trivial and record on B7 and C7.1. Document the rationale on C7.1.",null,null,null,null,null,null,"B7\nC7.1"]
[17,"Carry out analytical procedures based on the preliminary figures or other information available and conclude upon the impact on the audit approach.",null,null,null,null,null,null,"C6"]
[18,"Consider whether extensive analytical review can be used to improve the efficiency and effectiveness of the audit."]
[19,"Where substantive procedures were performed at an interim date have we planned further substantive procedures (and tests of controls) to cover the remaining period from the interim date to the period end?"]
[20,"Consider whether any changes are required to the audit approach in the light of the results of the firm's monitoring process."]

{"sheet":"Ac - C11","index":61,"n_rows":27,"n_cols":9,"rows_kept":27,"cut":false,"hidden":false,"merged":[[4,6,4,7],[12,6,12,7],[13,2,13,4],[9,2,9,4],[9,6,9,7],[10,2,10,4],[6,6,6,7],[13,6,13,7],[8,6,8,7],[7,2,7,4],[11,2,11,4],[11,6,11,7],[12,1,12,4],[10,6,10,7],[8,2,8,4],[5,1,5,4],[5,6,5,7],[6,2,6,4],[19,2,19,4],[18,2,18,4],[18,6,18,7],[17,1,17,4],[16,6,16,7],[19,6,19,7],[16,1,16,4],[15,6,15,7],[15,1,15,4],[14,2,14,4],[14,6,14,7],[17,6,17,7],[26,1,26,4],[26,6,26,7],[23,2,23,4],[23,6,23,7],[25,1,25,4],[25,6,25,7],[24,2,24,4],[20,2,20,4],[24,6,24,7],[22,6,22,7],[21,6,21,7],[20,6,20,7],[22,2,22,4],[21,2,21,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"C11"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT ADMINISTRATION"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
[1,"Prepare an agenda for the preliminary client meeting / discussion about the audit that includes:"]
[null,"a)","A planned accounts preparation and audit timetable that enables the 31 December deadline to be achieved.",null,null,null,null,null,"C13.3"]
[null,"b)","The date of the trustees meeting at which the accounts will be approved."]
[null,"c)","Planned responsibilities.",null,null,null,null,null,"C13.4"]
[null,"d)","The proposed fee."]
[null,"e)","The timing of the review of permanent file information."]
[null,"f) ","The availability of management accounts or other information for analytical review."]
[2,"Ensure that communication with the client is:"]
[null,"a)","in accordance with the stated engagement terms; and"]
[null,"b)","fully documented on file including details of the timing and persons involved."]
[3,"Review/tailor the summary sheets for all relevant sections to ensure adequate tests planned for all objectives."]
[4,"Review/tailor/prepare audit programme as directed by C8.2 and C8.3."]
[5,"In assigning staff consider the competence and capabilities required of the engagement team as a whole including:"]
[null,"a)","Understanding of, and practical experience with, audit engagements of a similar nature and complexity through appropriate training and participation."]
[null,"b)","Understanding of professional standards and applicable legal and regulatory requirements."]
[null,"c) ","Technical expertise, including expertise with relevant information technology and specialized areas of accounting or auditing."]
[null,"d) ","Knowledge of academies, schools and charities."]
[null,"e) ","Ability to apply professional judgment."]
[null,"f) ","Understanding of the firm’s quality control policies and procedures."]
[null,"g) ","The assessment of the risk of material misstatement due to fraud."]
[6,"Consider whether any experts to be used have the appropriate competence and capability."]
[7,"On the basis of the answers to questions '5' and '6' above consider the nature, timing and extent of direction, supervision and review that is required."]

{"sheet":"Ac - C12","index":62,"n_rows":10,"n_cols":9,"rows_kept":10,"cut":false,"hidden":false,"merged":[[9,1,9,4],[9,6,9,7],[7,1,7,4],[7,6,7,7],[8,1,8,4],[8,6,8,7],[4,6,4,7],[5,0,5,2],[5,6,5,7],[6,1,6,4],[6,6,6,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"C12"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["QUALITY CONTROL"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
[]
[1,"Consider whether there is a need under the firm's procedures or ethical requirements for an engagement quality control review by a second partner or external consultants."]
[2,"Agree the timing and scope of the review with the partner (or other external consultants) who will be undertaking it."]
[3,"Confirm that the time budget and completion timetable have been updated accordingly."]
[4,"Where applicable, have points raised in a cold  review of the previous year been incorporated into this period's planning?"]

{"sheet":"Ac - C13.2","index":63,"n_rows":20,"n_cols":10,"rows_kept":20,"cut":false,"hidden":false,"merged":[[12,1,12,2],[13,1,13,2],[14,1,14,2],[19,1,19,2],[18,0,18,1],[17,0,17,1],[16,0,16,1],[15,0,15,1],[11,1,11,2],[10,1,10,2],[9,1,9,2],[5,1,5,2],[7,1,7,2],[8,1,8,2],[6,1,6,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,"Reviewed by:",null,"Date:",null,"C13.2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SAMPLE SIZE PLANNING"]
[null,null,null,"Objective number","Extensive analytical review to be used?","Tests of effective-ness of internal controls to be used?","Effective-ness of internal controls sample size","Substantive procedures to be used?","Substantive procedures sample size","Comments"]
["E","Intangible assets"]
["F","Tangible fixed assets"]
["G","Investments in group and associated undertakings"]
["H","Other financial instruments"]
["I","Stock"]
["J","Debtors and prepayments"]
["K","Bank and cash"]
["L","Creditors and accruals"]
["M","Not used"]
["R","SOFA"]
[null,null,"- income"]
[null,null,"- staff costs"]
[null,null,"- other expenditure"]
[null,null,"- other"]
[null,"Other"]

{"sheet":"Ac - C13.3","index":64,"n_rows":29,"n_cols":12,"rows_kept":29,"cut":false,"hidden":false,"merged":[[29,0,36,12],[24,6,24,8],[25,6,25,8],[24,11,24,12],[25,11,25,12],[26,11,26,12],[22,6,22,8],[17,6,17,8],[16,11,16,12],[19,11,19,12],[20,11,20,12],[18,6,18,8],[22,11,22,12],[21,11,21,12],[19,6,19,8],[21,6,21,8],[13,11,13,12],[11,11,11,12],[12,11,12,12],[6,1,6,2],[9,8,9,9],[8,8,8,9],[9,5,9,6],[9,11,9,12],[6,11,6,12],[8,11,8,12],[8,5,8,6],[13,6,13,8],[12,5,12,6],[0,11,0,12],[1,11,1,12],[5,11,5,12],[10,11,10,12],[20,6,20,8],[10,8,10,9],[16,6,16,8],[11,5,11,6],[15,6,15,8],[15,11,15,12],[10,5,10,6],[5,6,5,8],[17,11,17,12],[18,11,18,12],[11,8,11,9],[12,8,12,9]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,null,null,"Date:",null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,null,null,"Date:",null,null,"C13.3"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["ASSIGNMENT PLANNING – TIMETABLE"]
["Objective: To plan and control the timing of the assignment."]
[null,null,null,null,null,null,"Planned dates",null,null,null,null,"Actual dates"]
[1,"Availability of draft statutory accounts and working paper file"]
[2,"Staff bookings:"]
[null,"(a)",null,null,null,null,null,"to"]
[null,"(b)",null,null,null,null,null,"to"]
[null,"(c)",null,null,null,null,null,"to"]
[null,"(d)",null,null,null,null,null,"to"]
[null,"(e)",null,null,null,null,null,"to"]
[3,"Revised letter of engagement sent"]
[4,"Information requests:"]
[null,"(a)","Bank letter"]
[null,"(b)","Solicitor’s letter"]
[null,"(c)"]
[null,"(d)"]
[5,"Manager review"]
[6,"Partner review"]
[7,"Discussion of accounts with client"]
[8,"Availability of final signed accounts"]
[9,"Other details"]
[]
[]
[]
[]
[10,"Comments"]

{"sheet":"Ac - C13.4","index":65,"n_rows":47,"n_cols":13,"rows_kept":47,"cut":false,"hidden":false,"merged":[[4,1,4,6],[4,7,4,12],[36,8,36,9],[0,11,0,12],[1,11,1,12],[36,2,36,3]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,null,null,"Date:",null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,null,null,"Date:",null,null,"C13.4"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["BUDGET AND PERFORMANCE SUMMARY"]
[null,"Budget (units)",null,null,null,null,null,"Actual (units)"]
["Staff initials or grade",null,null,null,null,null,"Total",null,null,null,null,null,"Total"]
["Completion"]
["Planning"]
["Optional programmes"]
["Intangible assets"]
["Tangible fixed assets"]
["Investments in group and associated undertakings"]
["Other financial instruments"]
["Stocks"]
["Debtors and prepayments"]
["Bank balances and cash"]
["Creditors and accruals"]
["Provisions and contingencies"]
["Capital and reserves"]
["Taxation"]
["SOFA"]
["Subsequent events"]
["Value added tax"]
["Nominal ledger"]
["Consolidation"]
["Accounts working papers"]
["Letter of comment/meetings"]
["Production of accounts"]
["Other*"]
[]
["Total units"]
[]
["Charge out rate"]
[]
["Cost of units"]
[]
["Partner(s)",null,"units at",null,null,null,null,null,"units at"]
[]
["Expenses"]
[]
["TOTAL COST",null,null,null,"£",null,null,null,null,null,"£"]
[]
["Budget approved (Partner)",null,null,null,null,null,null,"Date"]
["Discussed with client",null,null,null,"Date",null,null,"Fee agreed at",null,null,"£"]
["Total costs last year £","£",null,null,null,null,null,"Fee last year",null,null,"£"]
[]
["* Analyse in more detail if required"]

{"sheet":"Ac - C13.5","index":66,"n_rows":36,"n_cols":13,"rows_kept":36,"cut":false,"hidden":false,"merged":[[5,0,5,12],[6,4,6,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,"Prepared by:",null,null,null,"Date:",null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,"Reviewed by:",null,null,null,"Date:",null,null,"C13.5"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["JOB PROGRESS REPORT"]
["Staff name:",null,null,null,null,null,null,"Grade:"]
["This document should be used to maintain an accurate analysis of the time charged to each client.  The time charged to date, together with the ‘estimate to completion’, should provide the best estimate of the total to be incurred.  Any significant deviation from budget should be explained in the comments column."]
[null,null,"Budget","b/fwd","Dates",null,null,null,null,"c/fwd","Estimate to complete","TOTAL","Comments"]
[]
["Completion"]
["Planning"]
["Optional programmes"]
["Intangible assets"]
["Tangible fixed assets"]
["Investments in group and associated undertakings"]
["Other financial instruments"]
["Stocks"]
["Debtors and prepayments"]
["Bank balances and cash"]
["Creditors and accruals"]
["Provisions and contingencies"]
["Capital and reserves"]
["Taxation"]
["SOFA"]
["Subsequent events"]
["Value added tax"]
["Nominal ledger"]
["Consolidation"]
["Accounts working papers"]
["Letter of comment/ meetings"]
["Production of accounts"]
["Other*"]
[]
[]
["TOTAL"]
[]
["* Analyse in more detail if required"]

{"sheet":"Ac - Di","index":67,"n_rows":50,"n_cols":4,"rows_kept":50,"cut":false,"hidden":false,"merged":[[5,1,5,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"D"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
[]
["D","OPTIONAL PROGRAMMES"]
[]
[1,null,"Analytical procedures"]
[]
[1.1000000000000001,null,"Substantive analytical procedures: working paper"]
[]
[2,null,"Opening balances and comparatives"]
[]
[3,null,"Electronic publication of accounts"]
[]
[4,null,"Not Used"]
[]
[5,null,"Not Used"]
[]
[6,null,"Not Used"]
[]
[7,null,"Not Used"]
[]
[8,null,"Not Used"]
[]
[9,null,"Service organisations"]
[]
[10,null,"Not Used"]
[]
[11,null,"Using the work of an auditor's expert"]
[]
[12,null,"Using the work of management's expert"]
[]
[13,null,"Not Used"]
[]
[14,null,"Using the work of internal audit"]
[]
[15,null,"Reporting to TPS on the EOYC"]
[]
[16,null,"Reporting on Regularity, Propriety & Compliance"]
[]
[17,null,"Not used"]
[]
[18,null,"Classification of financial instruments"]
[]
[19,null,"Other information included in the annual report"]
[]
[20,null,"Blank summary sheet"]
[]
[21,null,"Blank audit programme"]

{"sheet":"Ac - D1","index":68,"n_rows":19,"n_cols":10,"rows_kept":19,"cut":false,"hidden":false,"merged":[[18,1,18,2],[18,7,18,8],[14,1,14,2],[14,7,14,8],[16,7,16,8],[17,1,17,2],[17,7,17,8],[15,1,15,2],[15,7,15,8],[11,1,11,2],[11,7,11,8],[12,7,12,8],[13,7,13,8],[9,1,9,2],[9,7,9,8],[10,1,10,2],[10,7,10,8],[8,1,8,2],[8,7,8,8],[4,0,4,9],[5,7,5,8],[6,7,6,8],[7,1,7,2],[7,7,7,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"D1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - SUBSTANTIVE ANALYTICAL PROCEDURES"]
["A copy of this programme and the working papers for substantive analytical procedures should be filed in the section to which they relate and not in section D. "]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch Ref","Comments",null,"Initials and   date"]
["General"]
[1,"Determine the suitability of particular substantive analytical procedures for given assertions, taking account of the assessed risks of material misstatement and tests of details, if any, for these assertions."]
[2,"Evaluate the reliability of the source data for analytical procedures taking account of source, comparability, and nature and relevance of information available, and controls over preparation."]
[3,"Develop an expectation of recorded amounts or ratios and evaluate whether the expectation is sufficiently precise to identify a misstatement that, individually or when aggregated with other misstatements, may cause the financial statements to be materially misstated."]
[4,"Determine the amount of any difference of recorded amounts from expected values that is acceptable without further investigation."]
[5,"If analytical procedures identify fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount, the auditor shall investigate such differences by:"]
[null,"a)","Inquiring of management and obtaining appropriate audit evidence relevant to management's responses; and"]
[null,"b)","Performing other audit procedures as necessary in the circumstances."]
[6,"Record details of the evidence obtained to substantiate and corroborate the explanations received."]
[7,"Note points on B5 where relevant to final analytical review procedures."]
["Conclusion"]
[8,"Determine whether or not the results of the extensive analytical review are such as to justify reducing the nature or extent of detailed testing, in each of the business cycles."]
[9,"Tailor the audit programmes accordingly, and cross-refer to relevant sample selection planning schedules."]

{"sheet":"Ac - D1.1","index":69,"n_rows":27,"n_cols":8,"rows_kept":27,"cut":false,"hidden":false,"merged":[[21,0,21,7],[24,0,24,7],[27,0,27,7],[4,0,4,7],[6,0,6,7],[9,0,9,7],[12,0,12,7],[15,0,15,7],[18,0,18,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,"Date: ",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,"Date: ",null,"D1.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUBSTANTIVE ANALYTICAL PROCEDURES: WORKING PAPER"]
["ISA (UK) 520.5 has a number of specific requirements that must be followed when undertaking substantive analytical procedures. Proper completion of this working paper will satisfy those requirements."]
["Objective of test"]
[]
[]
["Summary of substantive analytical procedures"]
[]
[]
["Suitability of procedure to satisfy objective"]
[]
[]
["Reliability of source data"]
[]
[]
["Expectation of result including precision"]
[]
[]
["Acceptable level of difference"]
[]
[]
["Outcome of substantive analytical procedures"]
[]
[]
["Conclusion"]

{"sheet":"Ac - D2","index":70,"n_rows":29,"n_cols":12,"rows_kept":29,"cut":false,"hidden":true,"merged":[[13,1,13,5],[14,1,14,5],[21,1,21,5],[15,1,15,5],[16,1,16,5],[18,1,18,5],[19,1,19,5],[20,1,20,5],[10,2,10,5],[11,2,11,5],[12,1,12,5],[4,0,4,11],[7,1,7,5],[8,1,8,5],[9,2,9,5],[27,0,27,2],[25,3,25,4],[27,3,27,4],[27,8,27,9],[23,0,23,11],[24,0,24,11],[25,0,25,2],[25,8,25,9]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Prepared by:",null,"Date: ",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"Reviewed by:",null,"Date: ",null,"D2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME: OPENING BALANCES AND COMPARATIVES"]
["This checklist should be used in circumstances where the firm has taken over from a previous auditor. Work on opening balances for recurring audits is addressed on Programme V2."]
[null,null,null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and date"]
["Planning"]
[1,"Review the accounts and audit report, for the previous period for any information relevant to opening balances or disclosures."]
[2,"Consider one or more of the following:"]
[null,"a)","Review of the predecessor auditor's working papers to obtain evidence regarding the opening balances."]
[null,"b)","Evaluating whether audit procedures performed in the current period provide evidence relevant to the opening balances."]
[null,"c)","Performing specific audit procedures to obtain evidence regarding the opening balances."]
[3,"Confirm that the prior period’s closing balances have been correctly brought forward to the current period."]
[4,"Consider the impact of any modification to the previous year's audit report on the report for the current period."]
[5,"Consider the risk of material misstatement in the current period's accounts due to errors in the brought forward figures."]
[6,"Ensure that those risks and appropriate responses are added to the Assertion Risk Action Plan (C8.3)"]
[7,"Obtain sufficient evidence to confirm that the current period's accounting policies have been correctly applied in respect of the opening balances."]
["Completion"]
[8,"Are the results and ratios consistent and in accordance with the audit evidence obtained?"]
[9,"Were the results of the audit work undertaken on opening balances and comparatives satisfactory?"]
[10,"Have management been informed where there is a misstatement of the opening balances that could materially affect the current period's figures?"]
[11,"Where corresponding amounts have been adjusted as required by relevant legislation or accounting standards have the appropriate disclosures have been made?"]
["Conclusion"]
["I am / am not* satisfied that sufficient appropriate evidence has been obtained to confirm that the opening balances and comparatives are reasonably stated.*\n\nWhere a “no” answer has been given detail below the impact this will have on the current period’s audit report, and cross-reference to schedule B1 / B8 Justification of Audit Report.*"]
[]
["Prepared by:",null,null,null,null,null,null,"Date"]
[]
["Reviewed by:",null,null,null,null,null,null,"Date"]
["* Delete as appropriate"]

{"sheet":"Ac - D3","index":71,"n_rows":32,"n_cols":9,"rows_kept":32,"cut":false,"hidden":false,"merged":[[21,1,21,2],[22,4,25,4],[6,1,6,2],[15,1,15,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[31,1,31,2],[22,8,25,8],[25,1,25,2],[26,1,26,2],[29,1,29,2],[28,1,28,2],[30,1,30,2],[22,7,25,7],[22,5,25,5],[22,6,25,6]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Completed by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","D3"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME – ELECTRONIC PUBLICATION OF ACCOUNTS"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and   date"]
["Engagement letter"]
[1,"Review the engagement letter and ensure that it addresses the following issues:"]
[null,"a)","That the academy may wish to publish its financial statements in an electronic form."]
[null,"b)","That it is the responsibility of the trustees to ensure that such publication properly presents the financial information and any auditor's report."]
[null,"c)","That the academy will notify the auditors of any intended publication before it occurs."]
[null,"d)","That the auditors reserve the right to withhold consent to the electronic publication of their report if the financial statements and report are to be published in an inappropriate manner."]
[null,"e)","That the trustees are responsible for controls and security over the website."]
[null,"f)","That the examination of controls over the maintenance and integrity of the entity’s website is beyond the scope of the audit of the financial statements."]
[null,"g)","That the trustees are responsible for establishing and controlling the process for electronically distributing annual reports to the members, Companies House and the DfE."]
["Financial Statements"]
[2,"Confirm that the firm has given consent for the publication of the audit opinion in an electronic form."]
[3,"Review the process by which the financial statements to be published electronically are derived from the financial information contained in the manually signed accounts."]
[4,"Check that the proposed electronic version is identical in content with the manually signed accounts."]
[5,"Review the electronic accounts to check that the conversion from a manual format has not distorted the overall presentation of financial information."]
[6,"Obtain a copy of the electronic version to be published."]
["Audit report"]
[7,"Check that the audit report wording is suitable for electronic distribution. Does it:"]
[null,"a)","Identify the financial statements that have been audited and the information that has been reviewed or read by the auditors?"]
[null,"b)","Identify the nationality of the accounting standards being applied?"]
[null,"c)","Limit the auditor’s association with any other information distributed with the annual report?"]
[8,"Review the use of hyperlinks between the audited financial statements and other information. Do they contain warnings that the link is to unaudited information?"]
[9,"Confirm that the electronic version of the audit report is dated using the same date as the auditors report on the manually signed accounts."]
["Conclusion"]
[10,"Consider whether sufficient appropriate audit evidence concerning the electronic publication of accounts has been obtained that is adequate for the purposes of the audit."]
[11,"Consider whether there are any matters that need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[12,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[13,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - D8","index":72,"n_rows":65,"n_cols":10,"rows_kept":65,"cut":false,"hidden":true,"merged":[[64,1,64,2],[64,7,64,8],[60,1,60,2],[60,7,60,8],[61,7,61,8],[62,1,62,2],[62,7,62,8],[63,1,63,2],[63,7,63,8],[56,1,56,2],[56,7,56,8],[57,7,57,8],[58,1,58,2],[58,7,58,8],[59,7,59,8],[50,7,50,8],[51,7,51,8],[52,7,52,8],[53,7,53,8],[54,7,54,8],[55,7,55,8],[49,7,49,8],[42,0,42,2],[42,7,42,8],[43,1,43,2],[43,7,43,8],[44,7,44,8],[45,7,45,8],[46,7,46,8],[47,0,47,2],[47,7,47,8],[48,1,48,2],[48,7,48,8],[41,7,41,8],[32,1,32,2],[32,7,32,8],[33,7,33,8],[34,7,34,8],[35,7,35,8],[36,7,36,8],[37,1,37,2],[37,7,37,8],[38,7,38,8],[39,7,39,8],[40,7,40,8],[28,7,28,8],[29,7,29,8],[30,1,30,2],[30,7,30,8],[31,1,31,2],[31,7,31,8],[27,7,27,8],[18,1,18,2],[18,7,18,8],[19,7,19,8],[20,7,20,8],[21,7,21,8],[22,1,22,2],[22,7,22,8],[23,1,23,2],[23,7,23,8],[24,7,24,8],[25,7,25,8],[26,7,26,8],[17,1,17,2],[17,7,17,8],[8,1,8,2],[8,7,8,8],[9,7,9,8],[10,7,10,8],[11,1,11,2],[11,7,11,8],[12,7,12,8],[13,7,13,8],[14,7,14,8],[15,7,15,8],[16,7,16,8],[7,1,7,2],[7,7,7,8],[3,0,3,9],[4,0,4,9],[5,0,5,2],[5,7,5,8],[6,7,6,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"D8"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - INVESTMENT PROPERTIES"]
["This audit programme applies to investment properties accounted for under IFRS, FRS 101 or FRS 102."]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and date"]
["General"]
[1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the general ledger."]
[2,"Carry out analytical procedures such as:"]
[null,"(a)","comparison of the current figures with those of prior periods; "]
[null,"(b)","review and comparison of key ratios or other performance indicators."]
[3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["Ownership"]
[4,"(a)","Confirm or inspect title deeds to all properties."]
[null,"(b)","Perform land search for properties situated both locally or overseas. "]
[null,"(c)","Inspect lease agreement or obtain direct confirmation from bank or other custodian of investment properties."]
["Existence/Completeness"]
[5,"Consider physical inspection of investment property where there is uncertainty on the ownership of the property or where ownership cannot be confirmed by step 4."]
[6,"Ensure the completeness of investment property by :"]
[null,"(a)","examining board minutes (Ref. Section O)"]
[null,"(b)","performing search for unrecorded liabilities (Ref. Section T)"]
["Cost and Valuation"]
[7,"Ensure the entity has accounted for its investment property by adopting the applicable accounting standard for subsequent measurement."]
[8,"Vouch additions to supporting documentation.  Ensure that:"]
[null,"(a)","the cost is correctly recorded;"]
[null,"(b)","they have been properly authorised;"]
[null,"(c)","they are correctly classified;"]
[null,"(d)","they are of capital, not revenue, nature;"]
[null,"(e)","the value has been correctly computed where they represent the capitalisation of items made internally;"]
[null,"(f)","assets acquired were delivered prior to the balance sheet date;"]
[9,"Ensure cost has been correctly determined in accordance with applicable accounting standards."]
[10,"Ensure the transfers to and from investment property have been  properly accounted for under applicable accounting standards."]
[11,"Vouch disposals to available evidence.  Ensure that:"]
[null,"(a)","sales proceeds have been correctly accounted for;"]
[null,"(b)","profit /loss on disposal has been correctly calculated;"]
[null,"(c)","they have been properly authorised;"]
[null,"(d)","they have been removed from the asset register/listing."]
[12,"Where investment property is stated at fair value:"]
[null,"(a)","the entity measures all of investment property at fair value;"]
[null,"(b)","supporting documentation exists for the valuation such as an appraisal report or an estimate of fair value using an income or depreciated replacement cost approach;"]
[null,"(c)","any gain or loss arising from a change in fair value of investment property is recognised in profit & loss in the period in which it arises."]
[null,"(d)","sufficient appropriate evidence has been obtained and documented on B5, C4 and PAF 4 in relation to the accounting estimate of fair value."]
["Impairment (Investment property stated at cost less accumulated depreciation and impairment)"]
[13,"Consider whether there are any indicators of impairment, which might adversely affect the value of the assets, and ensure that these have been dealt with in accordance with applicable accounting standards."]
[null,"(a)","Where any such indication exists, enquire if the entity has estimated the recoverable amount of assets (i.e. the higher of an asset’s fair value less cost to sell and its value in use)."]
[null,"(b)","Where an increase in carrying value is attributable to the reversal of a previous impairment loss; confirm that the carrying value (net of depreciation and amortisation) does not exceed the value at which the asset would have been stated had no previous impairment loss been recognised."]
[null,"(c)","Consider whether sufficient appropriate evidence has been obtained and documented on B5, C4 and PAF 4 in relation to the accounting estimate of impairment."]
["Depreciation (Investment property stated at cost less accumulated depreciation and impairment)"]
[14,"In respect of the charge to depreciation:"]
[null,"(a)","Compare bases and rates of depreciation with accounting policy note and ensure consistency."]
[null,"(b)","Have rates been considered for each significant part of asset based on different useful life, rate of consumption and separability etc?"]
[null,"(c)","Review the methods applied and consider whether they are appropriate to the pattern of consumption of the assets."]
[null,"(d)","Confirm that all assets are being depreciated in accordance with the company’s accounting policy."]
[null,"(e)","Test check calculations or check reasonableness of depreciation charge for the year/period."]
[null,"(f)","Ensure that no assets have been depreciated by more than the lower of cost or residual value."]
["Foreign Currencies"]
[15,"Ensure the entity accounted for foreign currency transactions in accordance with applicable accounting standards."]
["Presentation and disclosure"]
[16,"Ensure that there is sufficient appropriate evidence on the file to support the disclosures made ."]
["Bespoke tests"]
[17,"Draft and perform any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[18,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[19,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[20,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - D9","index":73,"n_rows":55,"n_cols":8,"rows_kept":55,"cut":false,"hidden":false,"merged":[[7,1,7,2],[23,1,23,2],[0,3,0,5],[1,3,1,5],[2,3,2,5],[4,0,4,7],[5,0,5,2],[6,0,6,2],[43,1,43,2],[8,1,8,2],[13,1,13,2],[20,1,20,2],[32,1,32,2],[40,1,40,2],[42,1,42,2],[28,1,28,2],[27,0,27,2],[52,1,52,2],[53,1,53,2],[54,1,54,2],[45,1,45,2],[47,1,47,2],[50,1,50,2],[51,1,51,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Completed by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:","D9"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - SERVICE ORGANISATIONS"]
["The purpose of this programme is to assist in considering how a academy's use of a service organisation affects the academy's internal controls so as to enable identification and assessment of any risk of material misstatement and the design of further audit procedures. Where the service organisation uses a subservice organisation the programme should also be applied to that entity."]
[null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and date"]
["General"]
[1,"Confirm the significance of the activities of the service organisation to the academy and that further audit consideration is required."]
[2,"Confirm that:"]
[null,"a)","We have sufficient understanding of the nature and significance of the services provided by the service organisation and their effect on the academy's internal control relevant to the audit."]
[null,"b)","The design and implementation of relevant controls at the academy that relate to the services provided by the service organisation (including those that are applied to the transactions processed) have been reviewed on C5.1."]
[null,"c)","This provided an adequate basis for the identification and assessment of risks of material misstatement."]
[null,"d)","Sufficient appropriate audit evidence concerning the relevant financial statement assertions is available from records held at the academy."]
[3,"Where sufficient information or evidence is not available from the academy consider:"]
[null,"a)","Obtaining a third party report (a type 1 or type 2 report), if available;"]
[null,null,"Note. A Type 2 report includes testing of the operational effectiveness of controls."]
[null,"b)","Contacting the service organisation, through the academy, to obtain specific information;"]
[null,"c)","Visiting the service organisation and performing procedures that will provide the necessary information/evidence about the relevant controls and assertions at the service organisation; or"]
[null,"d)","Using another auditor to perform procedures that will provide the necessary information/evidence about the relevant controls and assertions at the service organisation."]
["Third Party Reports"]
[4,"Consider the sufficiency and appropriateness of the audit evidence provided by a type 1 or type 2 report including:"]
[null,"a)","The service auditor's professional competence and independence from the service organisation; and"]
[null,"b)","The adequacy of the standards under which the type 1 or type 2 report was issued."]
[5,"Where it is intended to use a type 1 or type 2 report as audit evidence to support understanding of the design and implementation of controls then: "]
[null,"a)","Evaluate whether the description and design of controls at the service organisation is at a date or for a period that is appropriate for the user auditor's purposes;"]
[null,"b)","Evaluate the sufficiency and appropriateness of the evidence provided by the report for the understanding of the academy's internal control relevant to the audit; and "]
[null,"c)","Determine whether complementary academy controls identified by the service organisation are relevant to the academy and, if so, obtain an understanding of whether the academy has designed and implemented such controls."]
["Controls"]
[6,"When the user  risk assessment includes an expectation that controls at the service organisation are operating effectively, have we obtained evidence about the operational effectiveness of those controls? Consider: "]
[null,"a)","Obtaining a type 2 report, if available;"]
[null,"b)","Performing appropriate tests of controls at the service organisation; or"]
[null,"c)","Using another auditor to perform tests of controls at the service organisation on behalf of the user auditor."]
[7,"Where the firm intends to use a type 2 report as audit evidence that controls at the service organisation are operating effectively:"]
[null,"a)","Consider whether the description, design and operating effectiveness of controls at the service organisation is at a date or for a period that is appropriate."]
[null,"b)","Determine whether complementary academy controls identified by the service organisation are relevant to the academy and, if so:"]
[null,null,"i) review the design and implementation of those controls; and"]
[null,null,"ii) test their operational effectiveness. "]
[null,"c)","Evaluate the adequacy of the time period covered by the tests of controls and the time elapsed since the performance of the tests of controls."]
[null,"d)","Consider whether the tests of controls performed by the service auditor and the results thereof are relevant to the assertions in the academy's financial statements and provide sufficient appropriate audit evidence to support the firm's risk assessment."]
["Fraud and Error"]
[8,"Inquire of management whether the service organisation has reported, or whether management is otherwise aware of, any fraud, non-compliance with laws and regulations or uncorrected misstatements affecting the financial statements."]
["Direct Access to Service Organisation"]
[9,"Consider whether it is necessary to visit the service organisation in order to obtain the required audit evidence."]
[10,"Where necessary arrange for the appropriate authority to be sent from the academy to the service organisation to provide access to the necessary information."]
["Indemnities"]
[11,"Review the financial standing of the service organisation and the resources available to it insofar as it is considered necessary to rely on the operation of an indemnity from the service organisation in assessing the academy's status as a going concern."]
["Conclusion"]
[12,"Consider whether, in relation to service organisations:"]
[null,"a)","We have sufficient understanding of the academy and its environment, including its internal control, to identify and assess the risks of material misstatement and design further audit procedures in response to those risks."]
[null,"b)","Sufficient appropriate audit evidence concerning relevant financial statement assertions has been obtained."]
[null,"Note 1. If a clean audit opinion is given then no reference may be made to any service organisation auditor unless such reference is required by law or regulation. (ISA (UK) 402.21)"]
[null,"Note 2. If reference to the work of a service organisation auditor is relevant to an understanding of a modification to the audit opinion, the auditor's report shall indicate that such reference does not diminish the user auditor's responsibility for that opinion. (ISA (UK) 402.22)"]
[13,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[14,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[15,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - D11","index":74,"n_rows":29,"n_cols":8,"rows_kept":29,"cut":false,"hidden":true,"merged":[[6,1,6,2],[5,0,5,2],[0,3,0,5],[1,3,1,5],[2,3,2,5],[4,0,4,2],[3,0,3,7],[27,1,27,2],[28,1,28,2],[26,1,26,2],[7,1,7,2],[8,1,8,2],[11,1,11,2],[17,1,17,2],[25,0,25,2],[21,1,21,2],[24,1,24,2],[16,1,16,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Completed by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:","D11"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - USING THE WORK OF AN AUDITOR'S EXPERT"]
[null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and date"]
["General"]
[1,"Determine whether, in relation to a field, other than accounting or auditing, it may be necessary to obtain audit evidence in the form of reports, opinions, valuations or statements of an expert. "]
[2,"When planning to use the work of an expert evaluate whether the  expert has the necessary competence, capabilities and objectivity for the required purposes. The evaluation of objectivity must include inquiry regarding interests and relationships that may create a threat to that expert's objectivity."]
[3,"Obtain an  understanding of the field of expertise of the expert sufficient to enable you to:"]
[null,"a)","Determine the nature, scope and objectives of that expert's work; and"]
[null,"b)","Evaluate the adequacy of that work for  audit purposes.\n"]
[4,"Agree, in writing, on the following matters:"]
[null,"a)","The nature, scope and objectives of the expert's work; "]
[null,"b)","The respective roles and responsibilities of the auditor and the expert;"]
[null,"c)","The nature, timing and extent of communication between the auditor and the expert, including the form of any report to be provided by the expert; and "]
[null,"d)","The need for the auditor's expert to observe confidentiality requirements. "]
[5,"Ensure that any documentation received from the auditor's expert is retained on the audit file."]
[6,"Evaluate the adequacy of the auditor's expert's work, including:"]
[null,"a)","The relevance and reasonableness of that expert's findings or conclusions, and their consistency with other audit evidence; "]
[null,"b)","If the expert's work involves use of significant assumptions and methods, the relevance and reasonableness of those assumptions and methods in the circumstances; and "]
[null,"c)","If the expert's work involves the use of source data that is significant to that expert's work, the relevance, completeness, and accuracy of that source data. "]
[7,"If you determine that the work of the auditor's expert is not adequate for  audit purposes:"]
[null,"a)","Agree with the expert on the nature and extent of further work to be performed by the expert; or"]
[null,"b)","Perform additional audit procedures appropriate to the circumstances."]
[8,"No reference should be made to the work of the expert in the audit report unless required by law or regulation or to enhance understanding of a modified audit opinion. If reference is made in the audit report to the work of the expert indicate in the auditor's report that the reference does not reduce the primary auditor's responsibility for the audit opinion. "]
["Conclusion"]
[9,"Consider whether sufficient appropriate audit evidence concerning the work of the auditor's expert has been obtained that is adequate for the purposes of the audit."]
[10,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[11,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - D12","index":75,"n_rows":20,"n_cols":10,"rows_kept":20,"cut":false,"hidden":true,"merged":[[8,1,8,2],[9,1,9,2],[10,1,10,2],[4,0,4,9],[5,7,5,8],[6,7,6,8],[7,7,7,8],[5,0,5,2],[6,0,6,2],[7,1,7,2],[11,7,11,8],[12,7,12,8],[17,7,17,8],[15,7,15,8],[8,7,8,8],[9,7,9,8],[10,7,10,8],[19,1,19,2],[19,7,19,8],[13,7,13,8],[14,7,14,8],[16,1,16,2],[16,7,16,8],[17,1,17,2],[18,1,18,2],[18,7,18,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"D12"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - USING THE WORK OF MANAGEMENT'S EXPERT"]
["This programme should be used where information to be used as audit evidence has been prepared using the work of management's expert and the expert's work will be significant to the audit."]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and date"]
["General"]
[1,"Evaluate their professional competence and capabilities including  professional qualifications, experience and resources."]
[2,"Evaluate the objectivity of the expert. For example consider whether they are employed by the academy; the level of influence the academy has over the expert; whether they are related in some  manner such as being financially dependent upon the academy."]
[3,"Obtain sufficient appropriate audit evidence that the scope of the expert’s work is adequate for the purposes of the audit by reviewing the terms of reference or other written instructions from the academy to the expert."]
[4,"Evaluate the appropriateness of the expert’s work as audit evidence regarding the assertion being considered.  Consider:"]
[null,"(a)","The source data used."]
[null,"(b)","Assumptions and methods used and their consistency with prior periods."]
[null,"(c)","The timing of the work undertaken."]
[null,"(d)","The results of the expert’s work in the light of the firm's overall knowledge of the academy and of the results of other audit procedures."]
["Conclusion"]
[5,"Consider whether sufficient appropriate audit evidence concerning the work of management's experts has been obtained that is adequate for the purposes of the audit."]
[6,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[7,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[8,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - D14","index":76,"n_rows":40,"n_cols":10,"rows_kept":40,"cut":false,"hidden":true,"merged":[[33,1,33,2],[33,7,33,8],[34,1,34,2],[34,7,34,8],[29,1,29,2],[29,7,29,8],[30,7,30,8],[31,7,31,8],[32,7,32,8],[25,1,25,2],[25,7,25,8],[26,7,26,8],[27,7,27,8],[28,7,28,8],[22,0,22,2],[22,7,22,8],[23,1,23,2],[23,7,23,8],[24,1,24,2],[24,7,24,8],[18,7,18,8],[19,7,19,8],[20,7,20,8],[21,7,21,8],[13,1,13,2],[13,7,13,8],[14,7,14,8],[15,7,15,8],[20,1,20,2],[4,0,4,9],[39,1,39,2],[39,7,39,8],[37,1,37,2],[37,7,37,8],[35,0,35,2],[35,7,35,8],[36,1,36,2],[36,7,36,8],[38,1,38,2],[38,7,38,8],[16,7,16,8],[17,7,17,8],[21,1,21,2],[8,7,8,8],[9,7,9,8],[10,7,10,8],[11,7,11,8],[12,1,12,2],[12,7,12,8],[5,0,5,2],[5,7,5,8],[6,0,6,2],[6,7,6,8],[7,1,7,2],[7,7,7,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"D14"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - USING THE WORK OF INTERNAL AUDIT"]
["This programme addresses procedures for using the work of the internal auditor. It does not address the procedures required where direct assistance is provided by the internal auditor, since this is prohibited under ISAs (UK)."]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and date"]
["Planning reliance"]
[1,"Determine whether the work of internal audit is likely to be adequate for purposes of the audit by evaluating and documenting the following:"]
[null,"(a)","The objectivity of the internal audit function."]
[null,"(b)","The technical competence of the internal auditors."]
[null,"(c)","Whether the work of the internal auditors is likely to be carried out with due professional care."]
[null,"(d)","Whether there is likely to be effective communication with the internal auditors."]
[2,"As a basis for determining the areas and the extent to which the work of the internal audit function can be used, consider the nature and scope of the work that has been performed, or is planned to be performed, by the internal audit function and its relevance to the external auditor's overall audit strategy and audit plan."]
[3,"Ensure that there is no undue use of the work of the internal audit function that is incompatible with the making all significant judgements in the audit engagement: Consider reducing reliance:"]
[null,"a)","The more judgment is involved in:"]
[null,null,"(i) Planning and performing relevant audit procedures; and"]
[null,null,"(ii) Evaluating the audit evidence gathered;"]
[null,"b)","The higher the assessed risk of material misstatement at the assertion level, with special consideration given to risks identified as significant;"]
[null,"c)","The less the internal audit function's organisational status and relevant policies and procedures adequately support the objectivity of the internal auditors; and"]
[null,"d)","The lower the level of competence of the internal audit function."]
[4,"Consider whether using the work of the internal audit function to the extent planned would lead to insufficient involvement in the audit, given the sole responsibility for the audit opinion expressed."]
[5,"As part of giving an overview of the planned scope and timing of the audit communicate to those charged with governance how the work of the internal audit function is planned to be used."]
["Using the work of the internal audit function"]
[6,"Discuss the planned use of their work with the internal audit function as a basis for coordinating activities with them."]
[7,"Read the reports of the internal audit function relating to the work that will be used so as to obtain an understanding of the nature and extent of audit procedures performed and the related findings."]
[8,"Perform and document sufficient audit procedures on the  work of the internal audit function to be used to determine its adequacy for purposes of the audit, including evaluating whether:"]
[null,"a)","The work of the function had been properly planned, performed, supervised, reviewed and documented;"]
[null,"b)","Sufficient appropriate evidence had been obtained to enable the function to draw reasonable conclusions; and"]
[null,"c)","Conclusions reached are appropriate in the circumstances and the reports prepared by the function are consistent with the results of the work performed."]
[9,"Consider and document whether the nature and extent of the audit procedures were responsive to the evaluation of:"]
[null,"a)","The amount of judgment involved;"]
[null,"b)","The assessed risk of material misstatement;"]
[null,"c)","The level of competence of the function."]
[10,"Did the assessment of the internal audit function include re-performance of some of the work?"]
[11,"Evaluate and document whether the conclusions regarding the usefulness of the internal audit function and the determination of the nature and extent of use of the work of the function for purposes of the audit remain appropriate."]
["Conclusion"]
[12,"Consider whether sufficient appropriate audit evidence concerning internal audit has been obtained that is adequate for the purposes of the audit."]
[13,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[14,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[15,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - D15","index":77,"n_rows":63,"n_cols":9,"rows_kept":63,"cut":false,"hidden":false,"merged":[[4,6,4,7],[5,6,5,7],[6,1,6,2],[6,6,6,7],[7,1,7,2],[7,6,7,7],[8,1,8,2],[8,6,8,7],[9,1,9,2],[9,6,9,7],[10,1,10,2],[10,6,10,7],[19,6,19,7],[11,1,11,2],[11,6,11,7],[12,1,12,2],[12,6,12,7],[13,6,13,7],[14,1,14,2],[14,6,14,7],[15,1,15,2],[15,6,15,7],[16,6,16,7],[17,6,17,7],[18,6,18,7],[30,6,30,7],[20,6,20,7],[21,6,21,7],[22,6,22,7],[23,6,23,7],[24,6,24,7],[25,6,25,7],[26,1,26,2],[26,6,26,7],[27,6,27,7],[28,6,28,7],[29,6,29,7],[39,6,39,7],[31,6,31,7],[32,1,32,2],[32,6,32,7],[33,1,33,2],[33,6,33,7],[34,1,34,2],[34,6,34,7],[35,1,35,2],[35,6,35,7],[36,6,36,7],[37,6,37,7],[38,6,38,7],[47,6,47,7],[40,6,40,7],[41,6,41,7],[42,1,42,2],[42,6,42,7],[43,1,43,2],[43,6,43,7],[44,1,44,2],[44,6,44,7],[45,6,45,7],[46,1,46,2],[46,6,46,7],[59,1,59,2],[59,6,59,7],[48,6,48,7],[49,6,49,7],[50,6,50,7],[51,6,51,7],[52,6,52,7],[53,6,53,7],[54,6,54,7],[55,6,55,7],[56,6,56,7],[57,6,57,7],[58,6,58,7],[60,1,60,2],[60,6,60,7],[61,1,61,2],[61,6,61,7],[62,1,62,2],[62,6,62,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"D15"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - REPORTING TO TPS ON THE EOYC"]
[null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
["General"]
[1,"Ensure that all relevant parts of the form are completed."]
[2,"Check all the calculations on the form."]
[3,"Ascertain the method of compilation of the form and the internal controls which apply."]
[4,"Consider to what extent the controls may be relied upon to produce accurately compiled returns and whether there are areas covered by the form which may have a high risk of error."]
[5,"Investigate any changes in the method of compilation of the form."]
[6,"Compare the form and working papers with those of the previous period."]
[7,"Obtain and corroborate explanations for significant variations."]
["Detailed checking of the EOYC"]
[8,"In Section 1 on the EOYC check that the total of Actual Contributory Salary agrees with the employers’ payroll records after taking account of excluded cases as set out in Note 2 to the EOYC."]
[9,"In section 2 on the EOYC check that:"]
[null,"a)","The total Career Average Flexibilities payments ( section 2.a.i) agree with the employers’ payroll records."]
[null,"b)","The total Additional Pension payments (section 2.a.ii) agree with the employers’ payroll records."]
[null,"c)","The total Additional Contributions (section 2.a.iii) agree with the employers’ payroll records."]
[null,"d)","The total teachers’ contributions (section 2.a.iv.) agree with the employers’ payroll records."]
[null,"e)","The total employers’ contributions (section 2.a.v.) have been calculated in the relevant ratio to the Actual Contributory Salary in Section 1."]
[null,"f)","The contributions due (section 2.a.vi) for teachers’ and employers’ contributions have been correctly calculated."]
[null,"g)","The Arrears Paid in respect of EFE (section 2.b.i) are the arrears plus interest paid in respect of backdated EFE elections and agree with the employers’ payroll records."]
[null,"h)","The total TR22 election amounts (section 2.d.iii) agree with the employers’ payroll records."]
[null,"i)","The contributions paid in respect of this return are correctly analysed between the types of contribution made and that all figures agree with amounts paid as recorded by the employer, evidenced by bank records,  and advised in the end of year report issued in May."]
[null,"j)","That all figures in Section 2 cast and are calculated correctly."]
[10,"In section 3 on the EOYC check that:"]
[null,"a)","Teachers’ contributions at each Tier correctly reflect the applicable percentage rate when applied to the Contributory Salary at the same Tier and agree with the employers’ payroll records."]
[null,"b)","Employers’ contributions at each Tier correctly reflect the applicable percentage rate when applied to the contributory salary at the same Tier and agree with the employers’ payroll records. "]
[null,"c)","Total of Contributory Salary agrees to the value at Section 1."]
[null,"d)","Total of teachers’ contributions agrees to the value at Section 2a."]
[null,"e)","Total of employers contributions agrees to the value at Section 2a."]
[11,"In Section 4 on the EOYC check that this has been completed by the Officer with Financial Responsibility and been correctly signed and dated."]
[null,"Note. Should it not be possible to agree the values in Sections 1 and/or 2, additional certification work will be required in respect of tiered deductions."]
[12,"Ensure that contributions from anyone eligible to be a member of the Teachers’ Pension Scheme by virtue of Schedule 2 to the Regulations, including those who have elected to contribute to the scheme – but excluding those who have opted not to do so, are brought to account on the return."]
[13,"Check a sample of the pay records from which the return is compiled to confirm that:"]
[null,"a)","Only pensionable pay has been used to determine the contributions to be deducted under Regulation 15."]
[null,"b)","Where members are employed part-time the correct contributions have been deducted."]
[null,"c)","Where members are either paying additional contributions or purchasing additional pension the correct contributions have been deducted."]
[null,"d)","Where employees haven’t had contributions deducted, it was correct not to do so."]
[null,"e)","The correct tier has been applied, based on the teacher’s monthly contributory salary annualised."]
[null,"f)","Back dated pay awards have been correctly applied and tiered contributions recalculated where necessary."]
[null,"Note 1. The circumstances in which contributions are not payable or when contributions are paid at a non-standard rate are detailed on the TPS website - for address see the Guidance Notes, section 2.7.4."]
[null,"Note 2.  The size of the sample will depend on the information provided by the employer about controls."]
[14,"For a selection of teachers whose records show an additional contributions election (select sample from the list for employers provided by the TPS which indicates which teachers have elected to pay additional contributions), check that the correct deductions are being made on the payroll."]
["Common errors"]
[15,"Check that the following common errors have not been made:"]
[null,"a)","The employer has not treated service as pensionable despite Teachers’ Pension Scheme membership being automatic for all teachers including re-employed teachers unless they opt out."]
[null,"b)","The employer has not treated part-time service as pensionable where a member has changed contract or taken up additional employment. "]
[null,"c)","A teacher has changed employer and an election has not been identified by the new employer. "]
[null,"d)","Contributions have been deducted in error by a new employer because a teacher has not notified them that they have opted out. "]
[null,"e)","A teacher’s election to pay additional contributions has not been implemented. "]
[null,"f)","Teachers who are in receipt of ill health benefits do not have their contributions deducted when they return to full-time employment. "]
[null,"g)","Non-deduction of contributions in respect of pensionable allowances. "]
[null,"h)","Deductions of contributions in respect of an allowance that is not pensionable. "]
[null,"i)","Incorrect rate of deduction for additional contributions – or collection of additional contributions past the cessation date. "]
[null,"j)","Payment of TAVC contributions to Teachers’ Pensions instead of the appropriate insurance company."]
[null,"k)","Payment of arrears relating to previous financial years. "]
["Conclusion"]
[16,"Consider whether sufficient appropriate audit evidence concerning completeness and accuracy of the EOYC has been obtained that is adequate for the purposes of reporting to the Teachers Pension Scheme."]
[17,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[18,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[19,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - D16","index":78,"n_rows":83,"n_cols":9,"rows_kept":83,"cut":false,"hidden":false,"merged":[[5,6,5,7],[3,0,3,8],[6,1,6,2],[7,1,7,2],[8,1,8,2],[4,6,4,7],[6,6,6,7],[7,6,7,7],[8,6,8,7],[82,1,82,2],[33,6,33,7],[34,6,34,7],[35,6,35,7],[36,6,36,7],[80,6,80,7],[73,1,73,2],[74,1,74,2],[60,6,60,7],[62,6,62,7],[81,1,81,2],[57,1,57,2],[40,1,40,2],[64,6,64,7],[81,6,81,7],[82,6,82,7],[80,1,80,2],[79,1,79,2],[78,6,78,7],[72,6,72,7],[63,6,63,7],[79,6,79,7],[65,6,65,7],[71,6,71,7],[66,6,66,7],[69,6,69,7],[70,6,70,7],[30,1,30,2],[28,1,28,2],[18,6,18,7],[23,6,23,7],[24,6,24,7],[29,6,29,7],[24,1,24,2],[19,6,19,7],[20,6,20,7],[21,6,21,7],[26,6,26,7],[27,6,27,7],[11,9,11,14],[13,6,13,7],[30,6,30,7],[38,6,38,7],[31,6,31,7],[25,6,25,7],[28,6,28,7],[32,6,32,7],[37,6,37,7],[9,1,9,2],[15,6,15,7],[16,6,16,7],[17,6,17,7],[9,6,9,7],[10,6,10,7],[16,1,16,2],[11,6,11,7],[10,1,10,2],[12,6,12,7],[38,1,38,2],[67,6,67,7],[68,6,68,7],[58,6,58,7],[57,6,57,7],[53,6,53,7],[40,6,40,7],[54,6,54,7],[56,6,56,7],[39,6,39,7],[59,6,59,7],[61,1,61,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"D16"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - REPORTING ON REGULARITY, PROPRIETY & COMPLIANCE"]
[null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
["General"]
[1,"Check that the engagement letter includes the requirement to report on regularity."]
[2,"Check that the wording on the draft report follows that specified in the Accounts Direction."]
[3,"Identify any particular risk areas that may affect the engagement such as a change in the accounting officer or changes to the accounting systems."]
[4,"Determine the level of materiality to be applied when assessing regularity, propriety and compliance."]
[5,"Enquire of the accounting officer whether the academy:"]
[null,"a)","has notified the ESFA in the last financial year of any losses through fraud or theft;"]
[null,"b)","is being investigated following a whistleblowing or fraud allegation; or"]
[null,"c)","has received any 'minded to' letters or Financial Notices to Improve (FNtI)."]
[null,"d)","any other frauds involving third parties have been identified."]
["Delegated authorities"]
[6,"Is there evidence that prior approval was obtained from the Secretary of State/ESFA for any of the following transactions."]
[null,"a)","write-offs over 1% of total income or £45,000 (whichever is smaller);"]
[null,"b)","acquisitions or disposals of freehold land and buildings;"]
[null,"c)","disposal of heritage assets;"]
[null,"d)","taking up a finance lease;"]
[null,"e)","taking up a leasehold on land and buildings over five years;"]
[null,"f)","ex gratia payments; and"]
[null,"g)","any novel and contentious payments e.g. honorarium payments."]
[7,"If an academy trust has made special payments to staff, including compromise agreements has there been regard to the following:"]
[null,"a)","prior approval has been sought for non-contractual elements over £50,000;"]
[null,"b)","payments are not used as a substitute for taking appropriate action under the academy’s misconduct or performance management procedures; and"]
[null,"c)","payments are in line with the severance guidance published by ESFA."]
[8,"The academy trust has not sought borrowings (in the form of loans, overdraft facilities or finance lease) contravening section 3.4.1 of the Handbook 2017."]
["Transactions with connected parties"]
[9,"Ensure that the academy trust’s internal processes and the requirements of Part 3 'Delegated authorities' of the Handbook 2017 have been followed in the following areas."]
[null,"a)","declarations of business interests have been completed (for those in a position to influence the academy trust, including key staff);"]
[null,"b)","contracts with connected parties have been procured following the academy trust’s procurement and tendering process;"]
[null,"c)","where contracts are entered into or renewed on or after 7 November 2013 the academy trust has obtained statements of assurance (confirming no profit element was charged) and the academy trust has followed their internal processes in reviewing this;"]
[null,"d)","the academy has requested, under the open book arrangement, a clear demonstration that the charges do not exceed the cost of supply;"]
[null,"e)","trustees who provide consultancy services to the academy are not receiving a profit for their services and the correct procurement and tendering process is being followed;"]
[null,"f)","no connected party gains from their position by receiving payments under terms that are preferential; and"]
[null,"g)","if employees are providing external consultancy that the income is being received into the academy’s accounts if the work was performed within the academy’s normal working hours."]
[null,"From 07 November 2013, the 'at cost' requirement only applies to contracts for goods and services exceeding £2,500, cumulatively, in any one financial year. (AFH 2017: 3.2.8 and 3.2.10)"]
["Governance"]
[10,"In relation to governance consider whether:"]
[null,"a)","the academy trust has a minimum of three members;"]
[null,"b)","the board of trustees has met at least three times in the year. Where the board has met less than six times a year, there is a description in its governance statement, accompanying its annual accounts, how it maintained effective oversight of funds;"]
[null,"c)","new academy trusts have reviewed and developed their governance structure and composition of the board;"]
[null,"d)","there is a written scheme of delegation of the Board’s financial powers that maintains robust internal controls;"]
[null,"e)","management accounts are shared with the chair of trustees monthly, with other trustees six times a year and considered by the board when it meets;"]
[null,"f)","there is a risk register in place;"]
[null,"g)","there is Board oversight of capital expenditure and funding, ensuring it is used appropriately for capital purposes;"]
[null,"h)","the academy has established an audit committee or a committee fulfilling the functions of an audit committee whose activities are underpinned by written terms of reference;"]
[null,"i)","provision for internal scrutiny is independent and objective;"]
[null,"j)","the audit committee or equivalent has received reports on the effectiveness of internal control;"]
[null,"k)","factors determining executive pay are clear and recorded;"]
[null,"l)","there are whistleblowing procedures approved by the trustees;"]
[null,"m)","minutes of the various committees, and management accounts, have been reviewed for indications of irregular transactions; "]
[null,"n)","the board of trustees and accounting officer have given formal representations of their responsibilities; and"]
[null,"o)","the board of trustees have prepared and monitored financial plans to ensure ongoing financial health in accordance with the requirements of the Academies Financial Handbook, including ensuring that variances between budget and actual income and expenditure are understood and addressed."]
["Internal controls"]
[11,"In relation to controls:"]
[null,"a)","consider whether the general control environment has regard to the regularity of transactions;"]
[null,"b)","consider whether significant changes within the control environment have led to potential weaknesses;"]
[null,"c)","ensure through enquiry and sample testing that gifts and hospitality are given and received in line with the academy trusts policies;"]
[null,"Note: ESFA has noted that there have been instances where gifts given have either been excessive or for alcohol which it discourages. The auditor should take a view on any gifts made, as to whether any gifts made are appropriate. "]
[null,"d)","ensure through enquiry and sample testing that the use of expense claims or credit cards adheres to internal control principles (and supported by receipts);"]
[null,"e)","ensure through enquiry and sample testing expenditure does not contravene the funding agreement; and"]
[null,"f)","ensure through enquiry and sample testing that items claimed on expenses or purchased on credit cards are not for personal benefit."]
["Procurement"]
[12,"In relation to procurement:"]
[null,"a)","confirm through enquiry and sample testing that the lines of delegation and the limits set both internally and by ESFA have been adhered to;"]
[null,"b)","consider whether tendering procedures have been administered through the Official Journal of the European Union (OJEU) where necessary;"]
[null,"c)","consider whether formal contracts are in place, where required;"]
[null,"d)","consider whether tendering policies have been adhered to; and"]
[null,"e)","consider whether procurement activity has been in accordance with Annex 4.6 of Managing Public Money."]
["Potential irregularities or non-compliance"]
[13,"Consider the nature and extent of any potential irregularities or non-compliance and determine whether additional testing on a particular category of transactions is required."]
[14,"Where this leads to a modified conclusion the auditor must:"]
[null,"a)","notify the ESFA via the enquiry form;"]
[null,"b)","notify the NAO of the modifications; and"]
[null,"c)","include the details in the management letter including items that are material by nature but are not in respect of transactions underlying the financial statements."]
["Conclusion"]
[15,"Consider whether sufficient appropriate  evidence concerning regularity, propriety and compliance has been obtained that is adequate for the purposes of giving a limited assurance report.."]
[16,"Consider whether there are any points which need to be included in a letter of representation or management letter (letter of comment) and record on A5 or A6 as appropriate."]
[17,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[18,"Assess whether the initial materiality and/or risk assessment for the work on regularity, propriety and compliance should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments.  Consider the impact on the remainder of the work and on any work undertaken to date."]

{"sheet":"Ac - D18","index":79,"n_rows":58,"n_cols":10,"rows_kept":58,"cut":false,"hidden":true,"merged":[[14,0,14,6],[16,0,16,6],[18,0,18,6],[3,0,3,9],[4,0,4,9],[5,0,5,9],[10,0,10,6],[12,0,12,6],[31,0,31,2],[31,4,31,6],[33,0,33,2],[33,4,33,6],[20,0,20,6],[22,0,22,6],[24,0,24,9],[29,0,29,2],[29,4,29,6],[37,0,37,2],[37,4,37,6],[39,0,39,2],[39,4,39,6],[41,0,41,2],[41,4,41,6],[43,0,43,2],[43,4,43,6],[55,0,55,9],[57,0,57,9],[45,0,45,2],[45,4,45,6],[47,0,47,2],[47,4,47,6],[49,0,49,9],[53,0,53,6]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"D18"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["Classification of financial instruments"]
["The purpose of this working paper is to assist in the classification of financial instruments.  It should be noted that application of Section 1A does not affect the classification and measurement of financial instruments - the same requirements apply."]
["All financial instruments must be classified as 'Other' and accounted for in accordance with Section 12 of FRS 102 (fair value) except for:\n• those with specific requirements under FRS 102; and\n• those that qualify as a basic financial instrument under Section 11."]
["1. Financial instruments with specific requirements"]
[]
["Is the financial instrument any of the following? ",null,null,null,null,null,null,null,"Yes/No"]
[]
["An investment in a subsidiary, associate or joint venture? (Sections 9, 14 and 15)"]
[]
["A financial instrument that meet the definition of an entity’s own equity or the equity component of compound financial instruments issued by the reporting entity that contain both a liability and an equity component? (Section 22)"]
[]
["A lease within the scope of Section 20?"]
[]
["Employers’ rights and obligations under an employee benefit plan? (Section 28)"]
[]
["A financial instruments, contract or obligation to which Section 26 Share-based Payment applies?"]
[]
["An insurance contract or other financial instrument within the scope of FRS 103?"]
[]
["A reimbursement asset or financial guarantee contract accounted for in accordance with Section 21?"]
[]
["Where there is a yes answer above the financial instrument should be accounted for in accordance with the  applicable section of FRS 102 or FRS 103 and not Sections 11 or 12 of FRS 102."]
[]
["2. Basic financial instruments"]
[]
["Does the financial instrument qualify as a basic financial instrument under Section 11 of FRS 102?"]
["Condition",null,null,null,"Examples",null,null,null,"Yes/No"]
[]
["Cash",null,null,null,"Current and deposit accounts"]
[]
["An investment in non-convertible preference shares and non-puttable ordinary shares or preference shares.",null,null,null,"Preference shares that do not specify any terms for redemption by the holder or conversion to ordinary shares.\nOrdinary shares with no specified terms for redemption."]
[]
["Debt instruments where:"]
[]
["The return to the lender is a fixed amount.",null,null,null,"The 'interest' is specified as a fixed monetary amount."]
[]
["The return to the lender is a positive fixed rate or positive variable rate.",null,null,null,"The rate is specified, say 5% or is a specified variable rate such as LIBOR or a bank's base rate."]
[]
["The return to the holder is a combination of a positive variable rate and a positive fixed rate.",null,null,null,"For example LIBOR plus 1%"]
[]
["The return to the holder is a combination of a positive variable rate and a negative fixed rate.",null,null,null,"For example LIBOR less 1%. \nBut not a fixed rate less a variable rate such as 1% less LIBOR. This would not be a basic financial instrument."]
[]
["Repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged. ",null,null,null,"The interest rate could be LIBOR or LIBOR plus 1% as above, but not LIBOR multiplied by 2.\nA reference to say RPI as a general measure of inflation would be acceptable. However, reference to say HPI (House Price Inflation) would not as this is not a general measure."]
[]
["For any contractual variation in the return to the holder the new rate is a market rate and also satisfies the above.",null,null,null,"Where a loan is fixed for say 3 years and then switches to a variable rate, the variable rate must comply with the above example.\nAn interest floor is not a problem as this protects the lender.\nAn interest rate cap or collar is a problem as this is effectively a leveraged interest rate."]
[]
["Where there is a yes answer above the financial instrument should be accounted for as a basic instrument under Section 11 of FRS 102. This will usually be at amortised cost."]
[]
["3. Other financial instruments"]
[null,null,null,null,null,null,null,null,"Yes/No"]
["Is the financial instrument one where there is not a yes answer in either 1. Financial instruments with specific requirements or 2. Basic financial instruments? "]
[]
["Where there is a yes answer above the financial instrument should be accounted for as an 'other' financial  instrument under Section 12 of FRS 102. This will usually be at fair value."]
[]
["Note. Hedged items and hedging instruments in a designated hedge have their own specific accounting treatments in accordance with Section 12 of FRS 102."]

{"sheet":"Ac - D19","index":80,"n_rows":32,"n_cols":10,"rows_kept":32,"cut":false,"hidden":false,"merged":[[15,1,15,2],[12,1,12,2],[15,6,17,6],[12,7,12,8],[15,5,17,5],[15,4,17,4],[13,1,13,2],[13,7,13,8],[14,7,14,8],[20,9,23,9],[20,7,23,8],[15,9,17,9],[19,7,19,8],[15,7,17,8],[28,1,28,2],[19,1,19,2],[20,1,20,2],[24,1,24,2],[20,4,23,4],[29,1,29,2],[29,7,29,8],[30,7,30,8],[31,1,31,2],[31,7,31,8],[18,1,18,2],[18,7,18,8],[26,1,26,2],[26,7,26,8],[27,1,27,2],[27,7,27,8],[20,5,23,5],[20,6,23,6],[3,0,3,9],[5,7,5,8],[10,0,10,2],[10,7,10,8],[11,1,11,2],[11,7,11,8],[6,7,9,8],[6,9,9,9],[6,5,9,5],[6,6,9,6],[4,0,4,9],[6,0,6,2],[7,1,7,2],[6,4,9,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"D19"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - OTHER INFORMATION INCLUDED IN THE ANNUAL REPORT"]
["Statutory other information is defined by ISA (UK) 720 as those documents or reports that are required to be prepared and issued by the entity (including any reports or documents that are incorporated by cross reference) in relation to which the auditor is required to report publicly in accordance with law or regulation. In the UK, the statutory other information includes, where required to be prepared: \n(i) The directors’ report; \n(ii) The strategic report; \n(iii) The separate corporate governance statement. \nFurther guidance on these requirements can be found in Section 12 of Preparing FRS 102 Company Accounts available online at Croner-i."]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
["Obtaining an understanding of the academy and its environment relating to other information"]
[1,"Obtain an understanding of:"]
[null,"a)","The legal and regulatory requirements applicable to the statutory other information; and"]
[null,"b)","How the academy is complying with those legal and regulatory requirements."]
["Obtaining the other information"]
[2,"Determine, through discussion with management, which document(s) comprises the annual report, and the entity's planned manner and timing of the issuance of such document(s)."]
[3,"Make appropriate arrangements with management to obtain in a timely manner and, if possible, prior to the date of the auditor's report, the final version of the document(s) comprising the annual report."]
[4,"When some or all of the document(s) determined above will not be available until after the date of the auditor's report, request management to provide a written representation that the final version of the document(s) will be provided to the auditor when available, and prior to its issuance by the entity, such that the necessary audit procedures can be completed."]
["Consideration of the other information"]
[5,"Read the other information and consider whether there is a material inconsistency between the other information and the financial statements by:"]
[null,"a)","Evaluating their consistency."]
[null,"b)","Comparing selected amounts or other items in the other information with such amounts or other items in the financial statements."]
[6,"Read the other information and consider whether there is a material inconsistency between the other information and knowledge obtained in the audit, in the context of audit evidence obtained and conclusions reached in the audit."]
[7,"Read the statutory other information and, in doing so  consider, based on the work undertaken in the course of the audit, whether the statutory other information appears to be materially misstated in the context of the auditor’s understanding of the legal and regulatory requirements applicable to the statutory other information."]
[8,"As the basis for the tests 5, 6, 7 above perform those procedures you consider necessary to identify:"]
[null,"a)","Any material inconsistencies between the other information and the financial statements;"]
[null,"b)","Any material inconsistencies between the other information and the knowledge you have obtained in the audit, in the context of audit evidence obtained and conclusions reached in the audit; and"]
[null,"c)","Whether the statutory other information appears to be materially misstated in the context of your understanding of the legal and regulatory requirements applicable to the statutory other information."]
[null,"[Document procedures performed here]"]
["Responding"]
[9,"If a material inconsistency appears to exist or it appears that the other information is materially misstated discuss the matter with management."]
[10,"If necessary perform additional procedures to conclude whether there is:\n- a material misstatement in the financial statements;\n- a material misstatement of the other information;\n- or whether our information on the entity and its environment should be updated."]
[11,"If you conclude that a material misstatement exists, then confirm that you have carried forward to the completion section any points necessary to ensure appropriate steps are taken by the client and/or ourselves, including considering any impact on our audit report."]
[12,"Obtain a final version of all other information to be issued with the annual report."]
["Conclusion"]
[13,"Consider whether sufficient appropriate audit evidence concerning other information included in the annual report has been obtained and documented, and that it is adequate for the purposes of the audit."]

{"sheet":"Ac - D20","index":81,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[4,4,4,5],[4,6,4,8],[7,1,7,2],[8,1,8,2],[20,0,20,8],[15,1,15,2],[9,1,9,2],[10,1,10,2],[16,1,16,2],[11,1,11,2],[12,1,12,2],[19,0,19,8],[32,1,32,3],[32,5,32,7],[25,1,25,3],[25,5,25,7],[26,1,26,3],[31,1,31,3],[31,5,31,7],[26,5,26,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"}]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[null,null,null,null,null,null,"Yes/No"]
[null,null,null,null,null,null,"Yes/No"]
[null,null,null,null,null,null,"Yes/No"]
[null,null,null,null,null,null,"Yes/No"]
[null,null,null,null,null,null,"Yes/No"]
[null,null,null,null,null,null,"Yes/No"]
["Planning conclusion"]
["I am satisfied that from the tests planned sufficient evidence can be gained to satisfy the objectives."]
["Prepared by:",null,null,null,"Date:"]
["Reviewed by:",null,null,null,"Date:"]
[]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* ________________ are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]

{"sheet":"Ac - D21","index":82,"n_rows":17,"n_cols":9,"rows_kept":17,"cut":false,"hidden":false,"merged":[[9,6,9,7],[4,6,4,7],[5,6,5,7],[6,6,6,7],[7,6,7,7],[8,6,8,7],[16,6,16,7],[10,6,10,7],[11,6,11,7],[12,6,12,7],[13,6,13,7],[14,6,14,7],[15,6,15,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - "]
[null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
["Conclusion"]
[11]

{"sheet":"Ac - Ei","index":83,"n_rows":15,"n_cols":9,"rows_kept":15,"cut":false,"hidden":true,"merged":[[4,1,4,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"E"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["E","INTANGIBLE ASSETS"]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme"]
[]
[null,3]
[]
[null,4]
[]
[null,5]

{"sheet":"Ac - Es","index":84,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":true,"merged":[[18,0,18,8],[19,0,19,8],[4,6,4,8],[4,4,4,5],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[12,0,12,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"E"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET– INTANGIBLE ASSETS"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that the academy has good title to all intangible assets.",null,null,{"$f":"IF('Ac - Questions'!C100=\"Yes\",\"4\",\"\")","v":""},null,"Yes/No"]
[2,"To ensure that development costs have been treated in accordance with applicable legislation and accounting standards.",null,null,{"$f":"IF('Ac - Questions'!C100=\"Yes\",CONCATENATE('Ac - E2'!B15,IF('Ac - Questions'!C101=\"Yes\",CONCATENATE(\", \",'Ac - E2'!B19,\", \",'Ac - E2'!B22,),\"\"),\", \",'Ac - E2'!B25),\"\")","v":""},null,"Yes/No"]
[3,"To ensure amortisation / impairment is adequate and has been consistently determined.",null,null,{"$f":"IF('Ac - Questions'!C100=\"Yes\",'Ac - E2'!B27,\"\")","v":""},null,"Yes/No"]
[4,"To confirm that all necessary disclosures concerning intangible fixed assets have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C100=\"Yes\",'Ac - E2'!B33,\"\")","v":""},null,"Yes/No"]
["Planning conclusion"]
["Materiality or, where applicable, section specific materiality, (C7) has been set at ............................"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* intangible assets are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - E2","index":85,"n_rows":39,"n_cols":10,"rows_kept":39,"cut":false,"hidden":true,"merged":[[7,2,7,3],[14,2,14,3],[6,2,6,3],[10,2,10,3],[11,1,11,3],[13,1,13,3],[12,2,12,3],[37,2,37,3],[38,2,38,3],[18,2,18,3],[21,2,21,3],[36,2,36,3],[24,2,24,3],[32,2,32,3],[34,2,34,3],[35,1,35,3],[25,1,25,3]]}
[null,{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[null,{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","E2"]
[null,{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[null,"AUDIT PROGRAMME - INTANGIBLE ASSETS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and   date"]
["A1","General"]
["A2",1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
["A3",2,"Carry out analytical procedures such as:"]
["A4",null,"(a)","comparison of the current figures with those of prior periods; "]
["A5",null,"(b)","review of key ratios or other performance indicators."]
["A6",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A7","Ownership/existence"]
["A8",4,"Inspect documents of title e.g. patent, licence, purchase details etc."]
["A9","Cost/valuation"]
["A10",5,"Review the basis of carrying forward expenditure and ensure that:"]
["A11",null,"(a)","it is reasonable and in accordance with applicable accounting standards;"]
["A12",null,"(b)","it has been consistently applied;"]
["A13",null,"(c)","development costs have only been capitalised where allowed by applicable legislation accounting standards."]
["A14",6,"Vouch additions to supporting documentation.  Ensure that:"]
["A15",null,"(a)","cost has been recorded accurately;"]
["A16",null,"(b)","costs have been correctly computed where they represent the capitalisation of items made internally."]
["A17",7,"Vouch disposals to supporting documentation.  Ensure that:"]
["A18",null,"(a)","any sales proceeds have been correctly accounted for;"]
["A19",null,"(b)","any profit or loss on disposal has been arrived at correctly."]
["A20",8,"Consider whether there are any indicators of impairment, which might adversely affect the value of the assets, and ensure that these have been dealt with in accordance with applicable accounting standards."]
["A21","Amortisation"]
["A22",9,"In respect of the charge for amortisation:"]
["A23",null,"(a)","Compare bases and rates of amortisation with the accounting policies note."]
["A24",null,"(b)","Confirm that all assets are being amortised in accordance with the academy's accounting policy."]
["A25",null,"(c)","Check computations."]
[null,null,"(d)","Ascertain the reasonableness of the amortisation policy, challenging any unreasonably long period used by management."]
["A26","Presentation and disclosure"]
["A27",10,"Ensure that there is sufficient appropriate evidence on the file to support the disclosures made."]
["A28","Bespoke tests"]
["A29",11,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A30","Conclusion"]
["A31",12,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
["A32",13,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A33",14,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Fi","index":86,"n_rows":21,"n_cols":9,"rows_kept":21,"cut":false,"hidden":false,"merged":[[4,1,4,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"F"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["F","TANGIBLE FIXED ASSETS"]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme"]
[]
[null,3,"Additions and disposals"]
[]
[null,4,"Depreciation basis/calculation"]
[]
[null,5]
[]
[null,6]
[]
[null,7]
[]
[null,8]

{"sheet":"Ac - Fs","index":87,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[19,0,19,8],[20,0,20,8],[4,6,4,8],[4,4,4,5],[7,1,7,2],[9,1,9,2],[10,1,10,2],[8,1,8,2],[11,1,11,2],[13,0,13,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"F"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET – TANGIBLE FIXED ASSETS"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To establish that tangible fixed assets exist.",null,null,{"$f":"IF('Ac - Questions'!C107=\"Yes\",\"4, 5\",\"\")","v":"4, 5"},null,"Yes/No"]
[2,"To establish that tangible fixed assets are beneficially owned.",null,null,{"$f":"IF('Ac - Questions'!C107=\"Yes\",\"6, 7\",\"\")","v":"6, 7"},null,"Yes/No"]
[3,"To verify that all tangible fixed assets are recorded and disclosed at cost or valuation and that the basis is acceptable.",null,null,{"$f":"IF('Ac - Questions'!C107=\"Yes\",CONCATENATE(IF('Ac - Questions'!C108=\"Yes\",CONCATENATE('Ac - F2'!B20,\", \", 'Ac - F2'!B29,\", \"),\"\"),CONCATENATE('Ac - F2'!B37,\", \", 'Ac - F2'!B38,),\"\"),\"\")","v":"8, 9, 10, 11"},null,"Yes/No"]
[4,"To confirm that depreciation / impairment is adequately provided over the estimated useful lives of the assets.",null,null,{"$f":"IF('Ac - Questions'!C107=\"Yes\",IF('Ac - Questions'!C109=\"Yes\",'Ac - F2'!B40,\"\"),\"\")","v":12},null,"Yes/No"]
[5,"To confirm that all necessary disclosures concerning fixed assets have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C107=\"Yes\",CONCATENATE('Ac - F2'!B46,\", \",'Ac - F2'!B47,\", \",IF('Ac - Questions'!C110=\"Yes\",CONCATENATE('Ac - F2'!B50,\", \"),\"\"),'Ac - F2'!B51,\", \",'Ac - F2'!B52,),\"\"\"\")","v":"13, 14, 15, 16, 17"},null,"Yes/No"]
["Planning conclusion"]
["Materiality or, where applicable, section specific materiality, (C7) has been set at ............................"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* tangible assets are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - F2","index":88,"n_rows":58,"n_cols":10,"rows_kept":58,"cut":false,"hidden":false,"merged":[[6,2,6,3],[7,2,7,3],[55,2,55,3],[45,2,45,3],[46,2,46,3],[37,2,37,3],[51,2,51,3],[53,2,53,3],[49,2,49,3],[36,2,36,3],[57,2,57,3],[56,2,56,3],[10,2,10,3],[12,2,12,3],[19,2,19,3],[28,2,28,3],[13,2,13,3],[15,2,15,3],[16,2,16,3],[17,2,17,3],[50,2,50,3]]}
[null,{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[null,{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","F2"]
[null,{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[null,"AUDIT PROGRAMME - TANGIBLE FIXED ASSETS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and   date"]
["A1","General"]
["A2",1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
["A3",2,"Carry out analytical procedures such as:"]
["A4",null,"(a)","comparison of the current figures with those of prior periods; "]
["A5",null,"(b)","review of key ratios or other performance indicators."]
["A6",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A7","Existence"]
["A8",4,"Carry out physical inspection of fixed assets including both current year additions and assets purchased in previous years."]
["A9",5,"Where physical verification has not been undertaken, detail below the steps carried out to establish that all assets exist."]
["A10","Ownership"]
["A11",6,"Confirm title to any freehold properties by means of a land registry search."]
["A12",7,"Inspect property leases or obtain direct confirmation from bank or other custodian. "]
["A13",null,"Note. School premises are usually held on a 125 year lease from the local authority."]
["A14","Valuation and disclosure"]
["A15",8,"Vouch additions to purchase invoices.  Ensure that:"]
["A16",null,"(a)","the cost is correctly determined and recorded;"]
["A17",null,"(b)","they have been properly authorised;"]
["A18",null,"(c)","they are correctly classified;"]
["A19",null,"(d)","they are of a capital, not revenue, nature;"]
["A20",null,"(e)","donated assets are included at market value unless they are heritage assets; "]
["A21",null,"(f)","assets acquired were delivered prior to the balance sheet date."]
["A22",null,"(g)","assets acquired under finance leases are treated correctly."]
["A23",null,"(h)","the approval of the Secretary of State was obtained for any freehold acquisition."]
["A24",9,"Vouch disposals to available evidence.  Ensure that:"]
["A25",null,"(a)","sales proceeds have been correctly accounted for;"]
["A26",null,"(b)","profit /loss on disposal has been correctly calculated;"]
["A27",null,"(c)","they have been properly authorised;"]
["A28",null,"(d)","they have been removed from the fixed asset register/listing;"]
["A29",null,"(e)","adequate provision is made for the repayment of any grants or loans;"]
["A30",null,"(f)","any surplus on disposal continues to be treated as restricted funds where the terms of any restriction so require."]
["A31",null,"(g)","the approval of the Secretary of State was obtained for any freehold disposal."]
["A32",10,"Consider whether there are any indicators of impairment, which might adversely affect the value of the assets, and ensure that these have been dealt with in accordance with applicable accounting standards."]
["A33",11,"Where the academy has investment properties consider whether additions or revaluations have been accounted for correctly under applicable accounting standards."]
["A34","Depreciation"]
["A35",12,"(a)","Compare bases and rates of depreciation with accounting policy note;"]
["A36",null,"(b)","Review the methods applied and consider whether they are appropriate to the pattern of consumption of the assets."]
["A37",null,"(c)","Confirm that all assets are being depreciated in accordance with the academy’s accounting policy;"]
["A38",null,"(d)","Check calculations."]
["A39",null,"(e)","Ensure that no assets have been depreciated by more than cost."]
["A40","Presentation and disclosure"]
["A41",13,"Ensure that there is evidence on the file to support the disclosures made such as property valuations or the book value of leased assets."]
["A42",14,"Ensure that where assets have been revalued during the year: "]
["A43",null,"(a)","the revaluation is accounted for correctly in the SOFA; and"]
["A44",null,"(b)","the necessary historical cost information is available for disclosure purposes."]
["A45",15,"Review the treatment and disclosure of heritage assets that have not been capitalised and confirm that this is in accordance with the SORP."]
["A46",16,"Ensure that adequate disclosure is made of any revaluation reserves."]
["A47",17,"Ensure that adequate disclosure is made of any assets under construction. "]
["A48","Bespoke tests"]
["A49",18,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A50","Conclusion"]
["A51",19,"Consider whether there are any items which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
["A52",20,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A53",21,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Fssb","index":89,"n_rows":46,"n_cols":20,"rows_kept":46,"cut":false,"hidden":false,"merged":[[6,12,6,13],[6,14,6,15],[6,16,6,17],[6,18,6,19],[0,18,0,19],[1,18,1,19],[3,0,3,19],[5,14,5,15],[5,16,5,17],[5,18,5,19],[7,18,7,19],[42,0,44,1],[42,7,44,8],[42,14,44,15],[8,12,8,13],[8,14,8,15],[8,18,8,19],[18,0,19,2],[18,3,19,3],[18,4,18,9],[19,4,19,9],[8,16,8,17],[7,12,7,13],[7,14,7,15],[7,16,7,17],[18,11,19,11],[45,2,46,5],[45,9,47,12],[45,16,47,19],[27,4,28,4],[27,5,28,8],[27,12,28,12],[27,15,28,15],[27,18,28,19]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"}]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SAMPLE SELECTION PLANNING – FIXED ASSETS"]
["Table of inherent risk",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assertion level risk (C8.4)"]
["assessment factors",null,null,null,null,null,null,null,null,null,null,null,null,null,"L",null,"M",null,"H"]
[null,null,null,null,null,null,null,null,null,null,null,"Financial","L",null,1.2,null,1.4,null,1.6]
["Approximate number of transactions ",null,null,null,null,null,null,null,null,null,null,"Statement","M",null,1.4,null,1.8,null,2.1]
["in year:",null,null,null,null,null,null,null,null,null,null,"level risk (C1)","H",null,1.6,null,2.1,null,2.5]
[]
["Sampling risk factor"]
["Test of detail only = Inherent risk factor (table figure)"]
["OR"]
["Test of detail and (analytical review* or compliance*) = Inherent risk factor (table figure) x 2/3"]
["OR"]
["Test of detail and analytical review and compliance = Inherent risk factor (table figure) x 1/2"]
[]
[]
["Performance materiality",null,null,"=","Materiality",null,null,null,null,null,null,"="]
[null,null,null,null,"Inherent risk factor (table figure)"]
["Monetary value of population",null,null,null,null,null,null,null,null,null,"(",100,"%)",null,null,"£ "]
["Value of items above performance materiality",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£(",null,null,")"]
["Value of scheduled other “key” items",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£(",null,null,")"]
["Value of residual population",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£ "]
[]
[]
["Sample size ="]
["Residual population",null,null,null,"x","Sampling risk factor",null,null,null,"£",null,null,"x",null,null,"=",null,null,"(See maximum below)"]
[null,"Materiality",null,null,null,null,null,null,null,"£"]
["Plus: Number of items above performance materiality",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"="]
["Number of other “key” items",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"="]
["Actual sample size"]
["Conclusion"]
["I am satisfied that the actual sample size will fairly test the population."]
["Prepared by",null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
["Reviewed by",null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
[]
["* Delete as appropriate."]
[]
["Tables of maximum sample sizes"]
[null,null,null,null,null,"Assertion level risk",null,null,null,null,null,null,"Assertion level risk",null,null,null,null,null,null,"Assertion level risk"]
[null,null,null,"L","M","H",null,null,null,null,"L","M","H",null,null,null,null,"L","M","H"]
["Financial statement risk",null,"L",20,25,30,null,"Financial statement risk",null,"L",13,17,20,null,"Financial statement risk",null,"L",10,13,15]
[null,null,"M",25,30,35,null,null,null,"M",17,20,23,null,null,null,"M",13,15,18]
[null,null,"H",30,35,40,null,null,null,"H",20,23,26,null,null,null,"H",15,18,20]
[null,null,"Table 1 – for tests of detail only",null,null,null,null,null,null,"Table 2 – for tests of detail and (analytical review* or tests of control*)",null,null,null,null,null,null,"Table 3 – for tests of detail and analytical review and tests of control"]

{"sheet":"Ac - Gi","index":90,"n_rows":17,"n_cols":9,"rows_kept":17,"cut":false,"hidden":true,"merged":[[4,1,4,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"G"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["G","INVESTMENTS IN GROUP AND ASSOCIATED UNDERTAKINGS "]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme"]
[]
[null,3,"Current/loan accounts"]
[]
[null,4,"Copy of accounts"]
[]
[null,5]
[]
[null,6]

{"sheet":"Ac - Gs","index":91,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":true,"merged":[[13,0,13,8],[11,1,11,2],[3,0,3,7],[7,1,7,2],[8,1,8,2],[4,6,4,8],[4,4,4,5],[10,1,10,2],[6,0,6,2],[9,1,9,2],[16,0,16,1],[17,0,17,1],[22,0,22,1],[23,0,23,1],[19,0,19,8],[20,0,20,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"G"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET – INVESTMENTS IN GROUP AND ASSOCIATED UNDERTAKINGS"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that the academy has good title to all investments in group and associated undertakings.",null,null,{"$f":"IF('Ac - Questions'!C117=\"Yes\",\"4\",\"\")","v":""},null,"Yes/No"]
[2,"To ensure that investments in group and associated undertakings are valued correctly, with provision being made for any permanent diminution in value.",null,null,{"$f":"IF('Ac - Questions'!C117=\"Yes\",\"5, 6,7\",\"\")","v":""},null,"Yes/No"]
[3,"To ensure that inter-company balances are correctly recorded and adequate provision for impairment and or uncollectibility has been made for any irrecoverable balances.",null,null,{"$f":"IF('Ac - Questions'!C117=\"Yes\",\"8\",\"\")","v":""},null,"Yes/No"]
[4,"To ensure that investments in group and associated undertakings are accounted for correctly.",null,null,{"$f":"IF('Ac - Questions'!C117=\"Yes\",\"9, 10, 11, 12\",\"\")","v":""},null,"Yes/No"]
[5,"To confirm that all necessary disclosures concerning investments in group companies, associated undertakings and  joint ventures have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C117=\"Yes\",\"13, 14\",\"\")","v":""},null,"Yes/No"]
["Planning conclusion"]
["Materiality or, where applicable, section specific materiality, (C7) has been set at ............................"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* investments in group and associated undertakings are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["*  Delete as appropriate"]

{"sheet":"Ac - G2","index":92,"n_rows":41,"n_cols":9,"rows_kept":41,"cut":false,"hidden":true,"merged":[[40,1,40,2],[38,1,38,2],[22,0,22,2],[37,0,37,2],[27,0,27,2],[23,1,23,2],[39,1,39,2],[36,1,36,2],[28,1,28,2],[34,1,34,2],[29,1,29,2],[3,0,3,8],[7,1,7,2],[21,1,21,2],[31,1,31,2],[32,1,32,2],[18,1,18,2],[11,0,11,2],[5,0,5,2],[17,0,17,2],[10,1,10,2],[6,1,6,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","G2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - INVESTMENT IN GROUP AND ASSOCIATED UNDERTAKINGS AND JOINT VENTURES"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and date"]
["General"]
[1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
[2,"Carry out analytical procedures such as:"]
[null,"(a)","comparison of the current figures with those of prior periods; "]
[null,"(b)","review of key ratios or other performance indicators."]
[3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["Ownership/existence"]
[4,"(a)","Inspect share certificates, or obtain confirmation of ownership from third party."]
[null,"(b)","Consider whether there are any undertakings that should be treated as subsidiaries where that control is exercised other than through holding a majority of the shares."]
[null,"(c)","For any investments where the investing academy can appoint trustees consider whether the agreement creates an associate relationship as defined in the SORP. "]
[null,"(d)","For associates, consider whether management arrangements are such that control is shared with other partners, and so determine whether to consolidate as an associate (net equity) or joint venture (gross equity)."]
[null,"(e)","Consider whether the academy undertakes joint arrangements with other entities, carrying out activities in partnership but without creating a separate legal entity."]
["Cost/valuation"]
[5,"Vouch all additions to supporting documentation."]
[6,"(a)","Obtain a copy of the latest accounts and consider the value of the investment in their light."]
[null,"(b)","Obtain the market value at the reporting date where the investee companies are listed."]
[7,"Have investments in subsidiaries held for resale been accounted for in accordance with applicable accounting standards?"]
["Intra-group balances"]
[8,"In respect of intra-group balances:"]
[null,"(a)","Ensure that all intra-group balances agree to the respective accounts of those companies at the year end."]
[null,"(b)","Obtain confirmation where there are any group companies, associated undertakings or joint ventures audited by component auditors outside the firm."]
[null,"(c)","Consider the recoverability of amounts owing by group companies, associated undertakings and joint ventures at the reporting date, and assess if adequate provision for impairment and/or uncollectability has been made."]
["Accounting treatment"]
[9,"Review the accounting treatment of all subsidiaries, associates and joint ventures and ensure that this is in accordance with applicable legislation and accounting standards."]
[10,"Where any loans that are not PBE\nconcessionary loans are at below market rates and are not repayable on demand, have they been discounted to the net present value of future cash flows receivable?"]
["Foreign currencies"]
[{"$f":"A30+1","v":11},"Ensure the entity accounted for foreign currency transactions in accordance with applicable accounting standards."]
[{"$f":"A32+1","v":12},"Confirm that all monetary assets/ liabilities have been translated at the closing rate."]
["Presentation and disclosure"]
[13,"Ensure that there is evidence on the file to support the disclosures made in respect of group and associated undertakings."]
["Bespoke tests"]
[14,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[15,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[16,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[17,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Hi","index":93,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":true,"merged":[[4,1,4,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null," H"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["H","OTHER FINANCIAL INSTRUMENTS (INCLUDING SOCIAL INVESTMENTS)"]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme"]
[]
[null,3,"Valuation and verification"]
[]
[null,4]
[]
[null,5]
[]
[null,6]

{"sheet":"Ac - Hs","index":94,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":true,"merged":[[17,0,17,1],[9,1,9,2],[11,1,11,2],[23,0,23,1],[22,0,22,1],[19,0,19,8],[20,0,20,8],[13,0,13,8],[3,0,3,7],[4,4,4,5],[10,1,10,2],[16,0,16,1],[4,6,4,8],[6,0,6,2],[7,1,7,2],[8,1,8,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"H"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET – OTHER FINANCIAL INSTRUMENTS (INCLUDING SOCIAL INVESTMENTS)"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that the academy has good title to all financial instruments.",null,null,{"$f":"IF('Ac - Questions'!C123=\"Yes\",\"5, 6\",\"\")","v":""},null,"Yes/No"]
[2,"To ensure that financial instruments are properly classified as either fixed or current assets and treatment is consistent.",null,null,{"$f":"IF('Ac - Questions'!C123=\"Yes\",\"7\")","v":false},null,"Yes/No"]
[3,"To ensure that  recognition and measurement of financial instruments is in accordance with applicable accounting standards.",null,null,{"$f":"IF('Ac - Questions'!C123=\"Yes\",\"8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23\")","v":false},null,"Yes/No"]
[4,"To ensure that any impairment of financial instruments is identified and provided.",null,null,{"$f":"IF('Ac - Questions'!C123=\"Yes\",\"24, 25\")","v":false},null,"Yes/No"]
[5,"To confirm that all necessary disclosures concerning financial instruments have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C123=\"Yes\",\"26, 27, 28 29, 30, 31, 32, 33, 34\")","v":false},null,"Yes/No"]
["Planning conclusion"]
["Materiality or, where applicable, section specific materiality, (C7) has been set at ............................"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* other financial instruments are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - H2","index":95,"n_rows":107,"n_cols":10,"rows_kept":107,"cut":false,"hidden":true,"merged":[[106,1,106,2],[106,7,106,8],[90,7,90,8],[85,7,85,8],[97,1,97,2],[79,7,79,8],[88,7,88,8],[98,1,98,2],[102,1,102,2],[102,7,102,8],[103,7,103,8],[94,7,94,8],[80,7,80,8],[81,1,81,2],[81,7,81,8],[82,7,82,8],[97,7,97,8],[95,7,95,8],[98,7,98,8],[96,7,96,8],[92,7,92,8],[93,7,93,8],[100,1,100,2],[100,7,100,8],[91,7,91,8],[99,1,99,2],[105,1,105,2],[105,7,105,8],[104,1,104,2],[89,1,89,2],[89,7,89,8],[104,7,104,8],[101,7,101,8],[99,7,99,8],[3,0,3,9],[4,0,4,9],[86,7,86,8],[87,7,87,8],[7,7,7,8],[13,7,13,8],[12,7,12,8],[8,7,8,8],[70,7,70,8],[69,7,69,8],[67,7,67,8],[61,7,61,8],[73,7,73,8],[74,7,74,8],[75,7,75,8],[83,7,83,8],[84,7,84,8],[5,0,5,2],[5,4,5,9],[16,7,16,8],[21,7,21,8],[14,1,14,2],[14,7,14,8],[20,7,20,8],[17,7,17,8],[18,7,18,8],[6,0,6,9],[15,7,15,8],[19,7,19,8],[9,1,9,2],[9,7,9,8],[10,1,10,2],[10,7,10,8],[11,7,11,8],[13,1,13,2],[16,1,16,2],[26,7,26,8],[27,7,27,8],[24,7,24,8],[25,7,25,8],[58,7,58,8],[22,7,22,8],[29,1,29,2],[47,7,47,8],[48,7,48,8],[39,7,39,8],[28,7,28,8],[30,1,30,2],[31,7,31,8],[30,7,30,8],[23,7,23,8],[26,1,26,2],[28,1,28,2],[44,7,44,8],[40,7,40,8],[53,1,53,2],[29,7,29,8],[32,7,32,8],[55,1,55,2],[41,1,41,2],[48,1,48,2],[42,7,42,8],[53,7,53,8],[37,1,37,2],[45,7,45,8],[37,7,37,8],[38,1,38,2],[38,7,38,8],[34,1,34,2],[35,7,35,8],[36,1,36,2],[34,7,34,8],[51,7,51,8],[52,7,52,8],[46,7,46,8],[33,7,33,8],[36,7,36,8],[40,1,40,2],[55,7,55,8],[54,1,54,2],[52,1,52,2],[70,1,70,2],[63,7,63,8],[64,7,64,8],[41,7,41,8],[43,7,43,8],[62,7,62,8],[59,7,59,8],[69,1,69,2],[67,1,67,2],[50,7,50,8],[49,7,49,8],[57,1,57,2],[56,1,56,2],[66,7,66,8],[58,1,58,2],[60,7,60,8],[65,7,65,8],[56,7,56,8],[60,1,60,2],[78,7,78,8],[57,7,57,8],[54,7,54,8],[68,7,68,8],[72,7,72,8],[76,7,76,8],[71,7,71,8],[77,7,77,8],[76,1,76,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"H2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - OTHER FINANCIAL INSTRUMENTS (INCLUDING SOCIAL INVESTMENTS)"]
["If the academy has any financial instruments similar in nature or with the characteristics of those set out below then this programme should be completed.\n\n"]
["■ Interest rate swaps  \n■ Currency forwards/swaps  \n■ Purchased/written options  \n■ Commodity contracts \n■ Collars/caps  \n■ Credit derivatives  ",null,null,null,"■ Cash or net share settleable derivatives on own shares  \n■ Derivatives on subsidiaries, associates and joint ventures \n■ Embedded derivatives  \n■ Loan commitments held for trading \n■ Financial guarantees\n■ Other investments "]
["The programme assumes a knowledge of the relevant accounting standards for financial instruments, it is not a step by step guide and it should not be used as a substitute for reading those standards!"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and date"]
["General"]
[1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
[2,"Carry out analytical procedures such as: "]
[null,"(a)","comparison of the current figures with those of prior periods; "]
[null,"(b)","review and comparison of key ratios or other performance indicators."]
[3,"Review for items above performance materiality or that are otherwise unusual and verify."]
[4,"Where the academy uses investment managers or custodian trustees which qualify as service organisations, confirm that the optional audit programme 'Service Organisations' (D9) has been completed."]
["Ownership"]
[5,"Inspect documents of title such as share certificates.  Ensure that:"]
[null,"(a)","details are correctly recorded including name, number of shares, type of shares (or equivalent information if not share based);"]
[null,"(b)","the instrument is in the academy's name, or where applicable the name of any official custodian;"]
[null,"(c)","where the trustees of the academy hold nominee shares:  "]
[null,null,"- the academy has a signed declaration from the said person stating that he/she does not beneficially own the interest; and"]
[null,null,"- a blank signed share transfer form or equivalent exists (these should be maintained in a secure place);"]
[null,"(d)","if relevant, examine stamped bought and sold notes, stamped instruments of transfer or other data supporting transactions such as brokers advices;"]
[null,"(e)","all documents of title are held in a secure place;"]
[null,"(f)","investments comply with the Trustee Investments Act 1961/the Trustee Act 2006, unless specified otherwise in the governing document; and"]
[null,"(g)","investments do not breach any restrictions set out in the governing document."]
[6,"Consider obtaining written confirmation where documents of title are held by a third party."]
["Recognition/derecognition"]
[7,"Review the accounting treatment of all financial instruments and note whether they are classified and recognised in accordance with applicable accounting standards."]
[8,"Ensure that donated financial instruments are included."]
[9,"Have financial assets been derecognised in the following circumstances:"]
[null,"(a)","where the contractual rights to the future cash flows in relation to the instruments expire;"]
[null,"(b)","where the financial asset has been transferred and the transfer meets the criteria for derecognition in accordance with applicable accounting standards;"]
[null,"(c) ","the instrument has otherwise been sold or disposed of."]
[10,"Where financial instruments have been transferred or re-classified consider whether the accounting treatment is appropriate."]
["Embedded Derivatives"]
[11,"Review relevant contracts entered into by the company to ensure that all contracts with financial instruments embedded in them are identified."]
[12,"Confirm that where appropriate the embedded derivative has been separated from the underlying host contract and accounted for separately."]
[13,"Where the value of an embedded derivative that meets the criteria to be separated from the host contract cannot be separately measured confirm this has been treated correctly in accordance with applicable accounting standards."]
["Measurement"]
[14,"Evaluate whether the fair value measurements and disclosures in the financial statements are in accordance with the entity’s applicable financial reporting framework."]
[15,"Obtain audit evidence about management’s intent to carry out specific courses of action, and consider its ability to do so, where relevant to the fair value measurements and disclosures under the entity’s applicable financial reporting framework. Consider:"]
[null,"(a)","management’s past history of carrying out its stated intentions with respect to assets or liabilities. "]
[null,"(b)","Reviewing written plans and other documentation, including, where applicable, budgets, minutes, etc."]
[null,"(c) ","Management’s stated reasons for choosing a particular course of action."]
[null,"(d)","Management’s ability to carry out a particular course of action given the entity’s economic circumstances, including the implications of its contractual commitments."]
[null,"(e)","The academy's ability to hold a financial instrument to maturity."]
["Methods and assumptions"]
[16,"In respect of the fair value measurement of financial instruments, consider whether:"]
[null,"(a)","Management has sufficiently evaluated and appropriately applied the criteria, if any, provided in the applicable financial reporting framework to support the selected method."]
[null,"(b)","The valuation method is appropriate in the circumstances given the nature of the asset or liability being valued and the entity’s applicable financial reporting framework."]
[null,"(c) ","The valuation method is appropriate in relation to the business, industry and environment in which the entity operates."]
[17,"Evaluate whether the entity’s method for its fair value measurements is applied consistently."]
[18,"Determine whether there is a need to use the work of an expert. "]
[19,"Make enquiries of management concerning the process for identifying fair value accounting estimates and how such estimates are prepared as stated in PAF04."]
[20,"Evaluate the degree of estimation uncertainty associated with such fair value accounting estimates; consider whether this gives rise to a high or medium risk and document on C8.3 where appropriate."]
[21,"Consider whether sufficient appropriate audit evidence has been obtained and documented in relation to the fair value accounting estimates of financial instruments as specified on C4."]
[22,"Consider whether there are any indications of management bias in making accounting estimates."]
[23,"Consider whether proper disclosures are made in accordance with applicable accounting standards and that for high risk estimates there is adequate disclosure of estimation uncertainty."]
["Impairment"]
[24,"Consider whether there is any evidence that a financial instrument or group of financial instruments may be impaired. Consider:"]
[null,"(a)","significant financial difficulty of the issuer or obligor;"]
[null,"(b)","a breach of contract, such as a default or delinquency in interest or principal payments;"]
[null,"(c) ","the lender, for economic or legal reasons relating to the borrower's financial difficulty, granting to the borrower a concession that the lender would not otherwise consider;"]
[null,"(d)","it becoming probable that the borrower will enter bankruptcy or other financial reorganisation;"]
[null,"(e)","the disappearance of an active market for that financial asset because of financial difficulties; or"]
[null,"(f)","observable data indicating that there is a measurable decrease in the estimated future cash flows from a group of financial assets since the initial recognition of those assets, although the decrease cannot yet be identified with the individual financial assets in the group."]
[25,"Evaluate whether sufficient appropriate audit evidence has been obtained and documented on B5, C4 and PAF04 in relation to accounting estimates for impairment."]
["Hedge Accounting"]
[26,"Review the accounting treatment of all financial instruments that have been designated as hedging instruments and confirm they are correctly treated in accordance with applicable accounting standards."]
[27,"Confirm that each hedging relationship satisfies the hedge accounting criteria in accordance with applicable accounting standards. In particular:"]
[null,"(a)","the hedging relationship consists only of\na hedging instrument and a hedged item;"]
[null,"(b)","the hedging relationship is consistent\nwith the entity's risk management\nobjectives for undertaking hedges;"]
[null,"(c) ","there is an economic relationship\nbetween the hedged item and the\nhedging instrument;"]
[null,"(d)","the entity has documented the hedging\nrelationship so that the risk being\nhedged, the hedged item and the\nhedging instrument are clearly identified;\nand"]
[null,"(e)","the entity has determined and\ndocumented causes of hedge\nineffectiveness."]
[28,"Was hedge accounting discontinued prospectively where any of the following occurred?"]
[null,"(a)","An election to discontinue hedge\naccounting is documented."]
[null,"(b)","The hedging instrument has expired, is\nsold, terminated or exercised."]
[null,"(c) ","The conditions for hedge accounting in\nthe relevant standards are no longer met."]
["Social investments"]
[29,"For all material social investments (either programme related or mixed motive), review the following:"]
[null,"(a)","the nature of each type of investment and entitlement to income;"]
[null,"(b)","the basis on which any financial return is calculated;"]
[null,"(c)","the methods used to measure financial return;"]
[null,"(d)","the nature of any liabilities/obligations;"]
[null,"(e)","the methods used to measure any liabilities/obligations; and"]
[null,"(f)","the academy's motives for acquiring such investments."]
["Endowment funds"]
[30,"Where the academy has adopted a total returns basis for its permanent endowment funds:"]
[null,"(a)","Ensure the academy has the relevant investment power to adopt a total return approach by either an order of the Charity Commission or as exercised by the trustees under s. 104A Charities Act 2011 as amended by the Trust (Capital and Income) Act 2013, and summarise the details for disclosure in the Trustees report;"]
[null,"(b)","Analyse the endowment fund into its two distinct components as required by the SORP (FRS 102), paragraph 20.5: "]
[null,null,"(i) the value of the original and any subsequent gifts made to the capital; and"]
[null,null,"(ii) the 'unapplied total return' which represents the accumulated investment returns less any amounts allocated to income."]
[null,"(c)","Review the trustees methodology for determining how much 'unapplied total return' is released to income, ensuring it is equitable to both current and future needs. "]
[null,"(d)","Prepare a summary of movements on the endowment funds to provide the analysis required by the SORP, paragraphs 20.8, 20.10 and Table 16."]
["Presentation and disclosure"]
[31,"Evaluate whether the fair value measurements and disclosures have been properly determined from the data used to develop the fair value measurements and management’s assumptions."]
[32,"Consider the effect of subsequent events on the fair value measurements and disclosures in the financial statements. "]
[33,"Evaluate whether the disclosures about fair values made by the entity are in accordance with its financial reporting framework."]
[34,"Confirm that any social investments have been disclosed separately in accordance with the SORP, and correctly analysed between programme related investments and mixed motive investments."]
["Bespoke tests"]
[35,"Draft and perform any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[36,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[37,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[38,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Hssb","index":96,"n_rows":46,"n_cols":20,"rows_kept":46,"cut":false,"hidden":true,"merged":[[6,12,6,13],[6,14,6,15],[6,16,6,17],[6,18,6,19],[0,18,0,19],[1,18,1,19],[3,0,3,19],[5,14,5,15],[5,16,5,17],[5,18,5,19],[7,18,7,19],[42,0,44,1],[42,7,44,8],[42,14,44,15],[8,12,8,13],[8,14,8,15],[8,18,8,19],[18,0,19,2],[18,3,19,3],[18,4,18,9],[19,4,19,9],[8,16,8,17],[7,12,7,13],[7,14,7,15],[7,16,7,17],[18,11,19,11],[45,2,46,5],[45,9,47,12],[45,16,47,19],[27,4,28,4],[27,5,28,8],[27,12,28,12],[27,15,28,15],[27,18,28,19]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"}]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SAMPLE SELECTION PLANNING – INVESTMENTS"]
["Table of inherent risk",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assertion level risk (C8.4)"]
["assessment factors",null,null,null,null,null,null,null,null,null,null,null,null,null,"L",null,"M",null,"H"]
[null,null,null,null,null,null,null,null,null,null,null,"Financial","L",null,1.2,null,1.4,null,1.6]
["Approximate number of transactions ",null,null,null,null,null,null,null,null,null,null,"Statement","M",null,1.4,null,1.8,null,2.1]
["in year:",null,null,null,null,null,null,null,null,null,null,"level risk (C1)","H",null,1.6,null,2.1,null,2.5]
[]
["Sampling risk factor"]
["Test of detail only = Inherent risk factor (table figure)"]
["OR"]
["Test of detail and (analytical review* or compliance*) = Inherent risk factor (table figure) x 2/3"]
["OR"]
["Test of detail and analytical review and compliance = Inherent risk factor (table figure) x 1/2"]
[]
[]
["Performance materiality",null,null,"=","Materiality",null,null,null,null,null,null,"="]
[null,null,null,null,"Inherent risk factor (table figure)"]
["Monetary value of population",null,null,null,null,null,null,null,null,null,"(",100,"%)",null,null,"£ "]
["Value of items above performance materiality",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£(",null,null,")"]
["Value of scheduled other “key” items",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£(",null,null,")"]
["Value of residual population",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£ "]
[]
[]
["Sample size ="]
["Residual population",null,null,null,"x","Sampling risk factor",null,null,null,"£",null,null,"x",null,null,"=",null,null,"(See maximum below)"]
[null,"Materiality",null,null,null,null,null,null,null,"£"]
["Plus: Number of items above performance materiality",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"="]
["Number of other “key” items",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"="]
["Actual sample size"]
["Conclusion"]
["I am satisfied that the actual sample size will fairly test the population."]
["Prepared by",null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
["Reviewed by",null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
[]
["* Delete as appropriate."]
[]
["Tables of maximum sample sizes"]
[null,null,null,null,null,"Assertion level risk",null,null,null,null,null,null,"Assertion level risk",null,null,null,null,null,null,"Assertion level risk"]
[null,null,null,"L","M","H",null,null,null,null,"L","M","H",null,null,null,null,"L","M","H"]
["Financial statement risk",null,"L",20,25,30,null,"Financial statement risk",null,"L",13,17,20,null,"Financial statement risk",null,"L",10,13,15]
[null,null,"M",25,30,35,null,null,null,"M",17,20,23,null,null,null,"M",13,15,18]
[null,null,"H",30,35,40,null,null,null,"H",20,23,26,null,null,null,"H",15,18,20]
[null,null,"Table 1 – for tests of detail only",null,null,null,null,null,null,"Table 2 – for tests of detail and (analytical review* or tests of control*)",null,null,null,null,null,null,"Table 3 – for tests of detail and analytical review and tests of control"]

{"sheet":"Ac - Ii","index":97,"n_rows":19,"n_cols":8,"rows_kept":19,"cut":false,"hidden":true,"merged":[[8,2,8,3],[12,2,12,5]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"I"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["I","STOCK"]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme – stock and work in progress"]
[]
[null,3]
[]
[null,4,"Audit programme – stocktake attendance and attendance report"]
[]
[null,5,"Stock held by third parties"]
[]
[null,6]
[]
[null,7]

{"sheet":"Ac - Is","index":98,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":true,"merged":[[4,6,4,8],[5,0,5,1],[4,0,4,1],[4,4,4,5],[6,0,6,2],[9,1,9,2],[8,1,8,2],[7,1,7,2],[22,0,22,1],[10,1,10,2],[18,0,18,8],[19,0,19,8],[16,0,16,1],[21,0,21,1],[15,0,15,1],[12,0,12,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"I"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET - STOCK"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that all stock exists.",null,null,{"$f":"IF('Ac - Questions'!C130=\"Yes\",'Ac - I2'!A13,\"\")","v":""},null,"Yes/No"]
[2,"To ensure that the academy has good title to stock and that it has been valued in accordance with applicable legislation and accounting standards.",null,null,{"$f":"IF('Ac - Questions'!C130=\"Yes\",CONCATENATE('Ac - I2'!A22, \", \", 'Ac - I2'!A23),\"\")","v":""},null,"Yes/No"]
[3,"To ensure that adequate provision has been made for any damaged or obsolete stock.",null,null,{"$f":"IF('Ac - Questions'!C130=\"Yes\",CONCATENATE('Ac - I2'!A28,\", \",'Ac - I2'!A29, \", \",'Ac - I2'!A30,\", \",),\"\")","v":""},null,"Yes/No"]
[4,"To confirm that all necessary disclosures concerning stock have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C130=\"Yes\",'Ac - I2'!A34,\"\")","v":""},null,"Yes/No"]
["Planning conclusion"]
["Materiality or, where applicable, section specific materiality, (C7) has been set at ............................"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:"]
["Reviewed by:"]
["Conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme.\n-  the work performed and the results obtained have been adequately documented.\n-  all necessary information has been collected for the presentation and disclosure in the financial statements.\n-  sufficient appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* stock is fairly stated/ * not fairly stated as described below."]
[]
[]
["Prepared by:"]
["Reviewed by:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - I2","index":99,"n_rows":40,"n_cols":9,"rows_kept":40,"cut":false,"hidden":true,"merged":[[39,1,39,2],[37,1,37,2],[36,0,36,2],[33,1,33,2],[10,1,10,2],[35,1,35,2],[21,1,21,2],[20,0,20,2],[12,1,12,2],[28,1,28,2],[29,1,29,2],[11,0,11,2],[22,1,22,2],[32,0,32,2],[27,1,27,2],[26,0,26,2],[7,1,7,2],[5,0,5,2],[3,0,3,8],[6,1,6,2],[38,1,38,2],[31,1,31,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","I2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - STOCK"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and date"]
["General"]
[1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
[2,"Carry out analytical procedures such as:  "]
[null,"(a)","comparison of the current figures with those of prior periods; or"]
[null,"(b)","review of key ratios or other performance indicators."]
[3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["Existence"]
[4,"Where stock is material:"]
[null,"(a)","Complete the stocktake attendance programme I4; or"]
[null,"(b)","make or observe some physical counts on an alternative date; and, "]
[null,"(c)","perform audit procedures on intervening transactions."]
[null,"(d)","Specify below any other audit work required to verify existence:"]
[]
[]
[]
["Title and valuation"]
[5,"Test the additions and extensions of the final stock sheet."]
[6,"Ascertain the method used for valuing stock and for a sample of items consider whether:"]
[null,"(a)","It has been correctly applied."]
[null,"(b)","It is an acceptable basis of valuation under relevant legislation and applicable accounting standards."]
[null,"(c)","It is consistent with previous years and with the academy’s accounting policy."]
["Provisions"]
[7,"Obtain details of the basis for making provisions and determine if it is both adequate and consistent."]
[8,"Review the stock sheets and ensure that any items identified as damaged or obsolete have been correctly written down."]
[9,"Review all items of stock and consider whether any further provision is necessary."]
["Foreign currencies"]
[10,"Ensure that the entity accounted for foreign currency transactions in accordance with applicable accounting standards (see section 30 of FRS 102)."]
["Presentation and disclosure"]
[11,"Ensure that there is evidence on the file to support the disclosures made."]
["Bespoke tests"]
[12,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[13,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[14,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[15,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - I4","index":100,"n_rows":76,"n_cols":10,"rows_kept":76,"cut":false,"hidden":true,"merged":[[38,7,38,8],[39,7,39,8],[58,1,58,2],[58,7,58,8],[43,1,43,2],[43,7,43,8],[44,7,44,8],[49,7,49,8],[50,7,50,8],[55,7,55,8],[57,1,57,2],[57,7,57,8],[56,7,56,8],[52,1,52,2],[52,7,52,8],[45,1,45,2],[59,1,59,2],[59,7,59,8],[62,1,62,2],[62,7,62,8],[60,1,60,2],[60,7,60,8],[61,1,61,2],[61,7,61,8],[40,7,40,8],[73,7,73,8],[67,7,67,8],[71,7,71,8],[72,7,72,8],[70,7,70,8],[69,7,69,8],[66,7,66,8],[68,7,68,8],[65,7,65,8],[47,7,47,8],[45,7,45,8],[46,7,46,8],[48,7,48,8],[51,7,51,8],[54,7,54,8],[31,7,31,8],[32,7,32,8],[33,7,33,8],[35,7,35,8],[75,1,75,2],[75,7,75,8],[74,7,74,8],[67,1,67,2],[63,1,63,2],[63,7,63,8],[64,1,64,2],[64,7,64,8],[70,1,70,2],[69,1,69,2],[66,1,66,2],[53,7,53,8],[37,7,37,8],[41,7,41,8],[42,7,42,8],[15,1,15,2],[15,7,15,8],[16,7,16,8],[17,7,17,8],[29,7,29,8],[25,7,25,8],[26,1,26,2],[34,7,34,8],[30,7,30,8],[27,7,27,8],[28,7,28,8],[36,1,36,2],[36,7,36,8],[3,0,3,9],[4,7,4,8],[5,7,5,8],[6,1,6,2],[6,7,6,8],[7,7,7,8],[8,7,8,8],[9,7,9,8],[10,7,10,8],[11,7,11,8],[12,7,12,8],[23,7,23,8],[20,7,20,8],[26,7,26,8],[19,7,19,8],[21,7,21,8],[24,7,24,8],[14,7,14,8],[13,7,13,8],[18,7,18,8],[22,7,22,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"I4"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - STOCKTAKE ATTENDANCE"]
[null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
["Before the stock take"]
[1,"Record the following details:"]
[null,"(a)","location(s) being counted;"]
[null,"(b)","date(s) of count and attendance;"]
[null,"(c)","types of stock held at location;"]
[null,"(d)","approximate value of stock by category at location;"]
[null,"(e)","details of any stocks at locations not covered by the count and any alternative method used to verify their existence;"]
[null,"(f)","brief description of the procedures adopted;"]
[null,"(g)","names of client staff counting;"]
[null,"(h)","names of audit staff taking part."]
[2,"Carry-out the following procedures as appropriate:"]
[null,"(a)","Perform analytical procedures, and discuss with management any significant changes in stocks over the year and any problems with stocks that have recently occurred such as unexpected “stock-out” reports or negative stock balances."]
[null,"(b)","Discuss stocktaking arrangements and instructions with management."]
[null,"(c)","Familiarisation with the nature and volume of the stocks, the identification of high value items, the method of accounting for stocks and the conditions giving rise to obsolescence."]
[null,"(d)","Consider the locations of the stocks and assess the implications of this for stock control and recording."]
[null,"(e)","Consider the quantity and nature of work in progress, the quantity of stocks held by third parties, and whether expert valuers or stocktakers will be engaged."]
[null,"(f)","Consider any internal control relating to stocks, so as to identify potential areas of difficulty (for example cut-off and segregation of duties between entity staff carrying out the stocktake and those responsible for subsequent adjustments to stock records)."]
[null,"(g)","Consider any internal audit involvement, with a view to deciding the reliance which can be placed on it."]
[null,"(h)","Consider the results of previous stocktakes made by the entity."]
[null,"(i)","Reviewing the audit working papers for the previous year."]
["Risk assessment"]
[3,"Assess the risk of misstatement in the context of the existence of stock through consideration of the following factors."]
[null,"a)","reliability of accounting and recording systems and related controls for stocks including, in relation to work in progress, the systems that track location, quantities and stages of completion;"]
[null,"b)","timing of stocktakes relative to the year-end date, and the reliability of records used in any “roll-forward” of balances;"]
[null,"c)","location of stocks, including stocks on “consignment,” stocks in transit and stocks held at third-party warehouses;"]
[null,"d)","physical controls over the stocks, and their susceptibility to theft or deterioration;"]
[null,"e)","objectivity, experience and reliability of the stocks counters and of those monitoring their work;"]
[null,"f)","degree of fluctuation in levels of stocks;"]
[null,"g)","nature of the stocks, for example whether specialist knowledge is needed to identify the quantity, quality, identity and/or stage of completion of items of stocks; "]
[null,"h)","difficulty in carrying out the assessment of quantity and/or stage of completion of items of stocks, for example whether a significant degree of estimation is involved; and"]
[null,"i)","any other relevant matters."]
[4,"Consider the risk of material misstatement due to fraud through activities such as:"]
[null,"a)","“false sales” involving the movement of stocks not yet sold by the entity to a location not normally used for storing stocks;"]
[null,"b)","movement of stocks between entity sites with stocktakes at different dates;"]
[null,"c)","the appearance of stocks being misrepresented so that they seem to be of a higher value/greater quantity;"]
[null,"d)","the application of inappropriate estimation techniques;"]
[null,"e)","stocktake records prepared during stocktakes deliberately being incorrectly completed or altered after the event; and"]
[null,"f)","additional (false) stocktake records being added to those prepared during the count."]
[5,"Evaluate the adequacy of management's instructions and procedures for recording and controlling the results of the entity's physical inventory counting."]
["At the Stocktake"]
[6,"Ascertain and note whether:"]
[null,"(a)","the stocktake teams were properly briefed prior to commencing the count;"]
[null,"(b)","the teams only include people who are not responsible for the storing and recording of stock and work in progress;"]
[null,"(c)","stock was counted by teams of two (one counting and one checking and recording);"]
[null,"(d)","the teams were asked to identify damaged, slow moving or obsolete stock;"]
[null,"(e)","the teams were made aware of any stocks held on behalf of third parties and these were excluded from the count."]
["Stock counting"]
[7,"Determine whether:"]
[null,"(a)","management's instructions for conducting the stocktake have been carried out properly;"]
[null,"(b)","the teams were counting and recording accurately;"]
[null,"(c)","the counts were being controlled to ensure that all stock was counted and only once;"]
[null,"(d)","there was adequate control over stock sheets to ensure that they are all accounted for (e.g., pre-numbered)."]
[8,"Where serially numbered sheets are used, record the numbers of all sheets used at the end of the count."]
[9,"Select a sample of items from completed stock sheets and check to ensure that the number has been recorded properly. (These should be followed through to final stock sheets at the final audit - see I2, test 8)."]
[10,"Count a sample of stock items and ensure that they have been recorded properly on the final stock sheets."]
[11,"Where possible, copy or extract details of a sample of rough stock sheets for checking at the final audit."]
[12,"Where stocks are valued at selling price less mark-up, record the shelf price of a number of stock items."]
[13,"Ascertain whether any stock is held on behalf of a third party. Where applicable ensure that it has been separately identified and excluded from the count."]
[14,"Ascertain whether any consignment stock is held. Ensure, where appropriate, a full record is made."]
[15,"Note any old or damaged stock during the count. Ensure that it is marked as such on the final stock sheets."]
["Cut-off"]
[16,"Ensure that no movements in or out took place during the stocktake."]
[17,"Record details of the last goods despatch number and the last goods received note number to follow up at the final audit."]
["Other work"]
[18,"Note any instances of the client's procedures not being satisfactorily carried out or any other weaknesses that should be brought to the attention of management."]
[19,"Perform any other procedures that would normally be carried out at the stocktake attendance;"]
[null,"(a)","Select a sample of assets for verification from the fixed asset register."]
[null,"(b)","Undertake a cash count."]
[null,"(c)","Other (specify):\n-\n-"]
["Conclusion"]
[20,"Write a report on the stocktake concluding on its accuracy and our ability to rely on it."]

{"sheet":"Ac - Ji","index":101,"n_rows":15,"n_cols":8,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"J"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["J","DEBTORS AND PREPAYMENTS"]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme"]
[]
[null,3,"List of debtor balances"]
[]
[null,4]
[]
[null,5]

{"sheet":"Ac - Js","index":102,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[3,0,3,7],[4,4,4,5],[4,6,4,8],[15,0,15,1],[6,0,6,2],[7,1,7,2],[8,1,8,2],[10,1,10,2],[9,1,9,2],[12,0,12,8],[22,0,22,1],[18,0,18,8],[19,0,19,8],[16,0,16,1],[21,0,21,1]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"J"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET – DEBTORS AND PREPAYMENTS"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that all grants and sponsorship receivable are due at the value recorded.",null,null,{"$f":"IF('Ac - Questions'!C137=\"Yes\",\"4, 5\",\"\")","v":"4, 5"},null,"Yes/No"]
[2,"To ensure that adequate provision has been made for all bad and doubtful debts",null,null,{"$f":"IF('Ac - Questions'!C137=\"Yes\",\"6, 7\",\"\")","v":"6, 7"},null,"Yes/No"]
[3,"To ensure that prepayments and loan debtors are properly valued, classified, and verified.",null,null,{"$f":"IF('Ac - Questions'!C137=\"Yes\",CONCATENATE('Ac - J2'!B22,\", \",'Ac - J2'!B27,\", \",'Ac - J2'!B32,IF('Ac - Questions'!C138=\"Yes\",CONCATENATE(\", \",'Ac - J2'!B37),\"\")),\"\")","v":"8, 9, 10, 11"},null,"Yes/No"]
[4,"To confirm that all necessary disclosures concerning debtors have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C137=\"Yes\",CONCATENATE('Ac - J2'!B42, \", \", 'Ac - J2'!B43),\"\")","v":"12, 13"},null,"Yes/No"]
["Planning conclusion"]
["Materiality or, where applicable, section specific materiality, (C7) has been set at ............................"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* debtors are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - J2","index":103,"n_rows":49,"n_cols":10,"rows_kept":49,"cut":false,"hidden":false,"merged":[[35,1,35,3],[46,14,46,15],[46,12,46,13],[46,2,46,3],[46,10,46,11],[38,14,38,15],[38,12,38,13],[38,10,38,11],[45,14,45,15],[45,12,45,13],[45,10,45,11],[25,1,25,3],[19,2,19,3],[21,2,21,3],[17,1,17,3],[48,2,48,3],[42,2,42,3],[44,2,44,3],[47,2,47,3],[26,2,26,3],[32,2,32,3],[40,1,40,3],[45,1,45,3],[41,2,41,3],[30,1,30,3],[34,2,34,3],[36,2,36,3],[20,13,20,14],[20,11,20,12],[18,2,18,3],[3,10,3,11],[6,2,6,3],[10,2,10,3],[7,2,7,3],[3,1,3,9],[5,1,5,3],[11,1,11,3],[12,2,12,3],[20,1,20,3],[13,2,13,3]]}
[null,{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[null,{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","J2"]
[null,{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[null,"AUDIT PROGRAMME – DEBTORS AND PREPAYMENTS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments","Initials and     date"]
["A1","General"]
["A2",1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
["A3",2,"Carry out analytical procedures such as:"]
["A4",null,"(a)","comparison of the current figures with those of prior periods; "]
["A5",null,"(b)","review of key ratios or other performance indicators;"]
["A6",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A7","Cost/existence"]
["A8",4,"Review the receipt of grant funding from the DfE and LA and check that this is in accordance with the claims made."]
["A9",5,"In respect of amounts owed for sponsorship:"]
["A10",null,"(a)","Examine the ledger for cash after date."]
["A11",null,"(b)","For unpaid items confirm the basis for raising the invoices e.g. inspect contracts. "]
["A12",null,"(c)","Review correspondence files for overdue items to determine whether any disputes exist."]
["A13","Valuation"]
["A14",6,"Test for recoverability of grants and sponsorship that have not been paid by the due date."]
["A15",7,"Has the approval of the Secretary of State been obtained for the write off of debts over the value specified in the annual funding letter?"]
["A16","Prepayments"]
["A17",8,"Obtain or prepare a list of items included as prepayments:"]
["A18",null,"(a)","Test mathematical accuracy."]
["A19",null,"(b)","Vouch material items to bank statements and invoices."]
["A20",null,"(c)","Review for reasonableness and verify significant/unusual items, comparing with last year and expectations."]
["A21","Other debtors"]
["A22",9,"Obtain or prepare a list of other debtors, including amounts due from subsidiary and associated undertakings and grants awarded."]
["A23",null,"(a)","Vouch material items to supporting documentation."]
["A24",null,"(b)","Where multi-year grants have been awarded, review the agreements and annual review procedures to determine whether the whole award should be accrued or, if subsequent years' payments are conditional, just one year."]
["A25",null,"(c)","Compare with previous year and enquire into major differences."]
["A26","Loans"]
["A27",10,"(a)","Ensure that no loans have been made to trustees or staff."]
["A28",null,"(N.B. Loans to trustees would be a breach of trust law and are not permitted. In respect of loans to staff it is questionable as to whether these are permitted as this would not be a proper use of charitable funds.)"]
["A29",null,"(b)","Review amounts due from subsidiary and associated undertakings and whether regularly repaid.  Consider whether the substance of the account is more akin to a loan and, if so, confirm appropriate agreement. "]
["A30",null,"(N.B. As an academy is a charity, any such loan to a subsidiary must be at arms length and be in the best interests of the academy.  Often interest is charged on such 'loans', which may be provided to support loss-making trading subsidiaries."]
["A31","Long-term debts"]
["A32",11,"Where a debt, or portion thereof is recoverable after more than one year, consider:"]
["A33",null,"(a)","whether any provision is necessary;"]
["A34",null,"(b)","whether adequate disclosure has been made."]
["A35",null,"(c) ","Where there are loans that are not PBE\nconcessionary at below market rates that are not repayable on demand, have they been discounted to the net present value of future cash flows receivable?"]
["A36","Presentation and disclosure"]
["A37",12,"Ensure that there is evidence on the file to support the disclosures made such as long term debtors."]
["A38",13,"Review transactions and balances involving trustees and ensure they are properly presented as related party transactions."]
["A39","Bespoke tests"]
["A40",14,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A41","Conclusion"]
["A42",15,"Consider whether there are any items which need to be included in a letter of representation or letter of comment and record on A5 or A6, as appropriate."]
["A43",16,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A44",17,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Jssb","index":104,"n_rows":46,"n_cols":20,"rows_kept":46,"cut":false,"hidden":false,"merged":[[6,12,6,13],[6,14,6,15],[6,16,6,17],[6,18,6,19],[0,18,0,19],[1,18,1,19],[3,0,3,19],[5,14,5,15],[5,16,5,17],[5,18,5,19],[7,18,7,19],[42,0,44,1],[42,7,44,8],[42,14,44,15],[8,12,8,13],[8,14,8,15],[8,18,8,19],[18,0,19,2],[18,3,19,3],[18,4,18,9],[19,4,19,9],[8,16,8,17],[7,12,7,13],[7,14,7,15],[7,16,7,17],[18,11,19,11],[45,2,46,5],[45,9,47,12],[45,16,47,19],[27,4,28,4],[27,5,28,8],[27,12,28,12],[27,15,28,15],[27,18,28,19]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"}]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SAMPLE SELECTION PLANNING – DEBTORS"]
["Table of inherent risk",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assertion level risk (C8.4)"]
["assessment factors",null,null,null,null,null,null,null,null,null,null,null,null,null,"L",null,"M",null,"H"]
[null,null,null,null,null,null,null,null,null,null,null,"Financial","L",null,1.2,null,1.4,null,1.6]
["Approximate number of transactions ",null,null,null,null,null,null,null,null,null,null,"Statement","M",null,1.4,null,1.8,null,2.1]
["in year:",null,null,null,null,null,null,null,null,null,null,"level risk (C1)","H",null,1.6,null,2.1,null,2.5]
[]
["Sampling risk factor"]
["Test of detail only = Inherent risk factor (table figure)"]
["OR"]
["Test of detail and (analytical review* or compliance*) = Inherent risk factor (table figure) x 2/3"]
["OR"]
["Test of detail and analytical review and compliance = Inherent risk factor (table figure) x 1/2"]
[]
[]
["Performance materiality",null,null,"=","Materiality",null,null,null,null,null,null,"="]
[null,null,null,null,"Inherent risk factor (table figure)"]
["Monetary value of population",null,null,null,null,null,null,null,null,null,"(",100,"%)",null,null,"£ "]
["Value of items above performance materiality",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£(",null,null,")"]
["Value of scheduled other “key” items",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£(",null,null,")"]
["Value of residual population",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£ "]
[]
[]
["Sample size ="]
["Residual population",null,null,null,"x","Sampling risk factor",null,null,null,"£",null,null,"x",null,null,"=",null,null,"(See maximum below)"]
[null,"Materiality",null,null,null,null,null,null,null,"£"]
["Plus: Number of items above performance materiality",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"="]
["Number of other “key” items",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"="]
["Actual sample size"]
["Conclusion"]
["I am satisfied that the actual sample size will fairly test the population."]
["Prepared by",null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
["Reviewed by",null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
[]
["* Delete as appropriate."]
[]
["Tables of maximum sample sizes"]
[null,null,null,null,null,"Assertion level risk",null,null,null,null,null,null,"Assertion level risk",null,null,null,null,null,null,"Assertion level risk"]
[null,null,null,"L","M","H",null,null,null,null,"L","M","H",null,null,null,null,"L","M","H"]
["Financial statement risk",null,"L",20,25,30,null,"Financial statement risk",null,"L",13,17,20,null,"Financial statement risk",null,"L",10,13,15]
[null,null,"M",25,30,35,null,null,null,"M",17,20,23,null,null,null,"M",13,15,18]
[null,null,"H",30,35,40,null,null,null,"H",20,23,26,null,null,null,"H",15,18,20]
[null,null,"Table 1 – for tests of detail only",null,null,null,null,null,null,"Table 2 – for tests of detail and (analytical review* or tests of control*)",null,null,null,null,null,null,"Table 3 – for tests of detail and analytical review and tests of control"]

{"sheet":"Ac - Ki","index":105,"n_rows":21,"n_cols":8,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"K"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["K","BANK BALANCES AND CASH "]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme"]
[]
[null,3,"Bank reconciliations"]
[]
[null,4,"Bank certificates"]
[]
[null,5]
[]
[null,6]
[]
[null,7]
[]
[null,8]

{"sheet":"Ac - Ks","index":106,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[21,0,21,1],[22,0,22,1],[4,6,4,8],[15,0,15,1],[16,0,16,1],[6,0,6,2],[4,4,4,5],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[12,0,12,8],[18,0,18,8],[19,0,19,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"K"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET – BANK BALANCES AND CASH"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To establish that all bank balances and overdrafts have been included at the correct amount",null,null,{"$f":"IF('Ac - Questions'!C145=\"Yes\",\"4, 5\",\"\")","v":"4, 5"},null,"Yes/No"]
[2,"To ensure that bank balances and overdrafts are correctly disclosed.",null,null,{"$f":"IF('Ac - Questions'!C145=\"Yes\",\"6, 7, 8, 9\",\"\")","v":"6, 7, 8, 9"},null,"Yes/No"]
[3,"To ensure that cash balances are genuine and have been included at the correct amount",null,null,{"$f":"IF('Ac - Questions'!C145=\"Yes\",IF('Ac - Questions'!C146=\"Yes\",CONCATENATE('Ac - K2'!B26,\", \",'Ac - K2'!B27,\", \",'Ac - K2'!B28),\"\"),\"\")","v":"10, 11, 12"},null,"Yes/No"]
[4,"To confirm that all necessary disclosures concerning bank and cash balances have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C145=\"Yes\",CONCATENATE('Ac - K2'!B34,\", \",'Ac - K2'!B35,\", \",'Ac - K2'!B36),\"\")","v":"16, 17, 18"},null,"Yes/No"]
["Planning conclusion"]
["Materiality or, where applicable, section specific materiality, (C7) has been set at ............................"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* bank balances and cash are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - K2","index":107,"n_rows":42,"n_cols":10,"rows_kept":42,"cut":false,"hidden":false,"merged":[[25,2,25,3],[26,2,26,3],[12,2,12,3],[19,2,19,3],[20,2,20,3],[13,2,13,3],[23,2,23,3],[24,1,24,2],[21,2,21,3],[22,2,22,3],[41,2,41,3],[39,2,39,3],[27,2,27,3],[33,2,33,3],[38,1,38,3],[35,2,35,3],[40,2,40,3],[32,1,32,3],[37,2,37,3],[34,2,34,3],[28,1,28,3],[29,2,29,3],[30,2,30,3],[31,2,31,3],[11,1,11,3],[5,1,5,3],[3,1,3,9],[10,2,10,3],[6,2,6,3],[7,2,7,3]]}
[null,{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[null,{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","K2"]
[null,{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[null,"AUDIT PROGRAMME - BANK BALANCES AND CASH"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and date"]
["A1","General"]
["A2",1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
["A3",2,"Carry out analytical procedures such as:"]
["A4",null,"(a)","comparison of the current figures with those of prior periods; "]
["A5",null,"(b)","review of key ratios or other performance indicators."]
["A6",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A7","Valuation and existence"]
["A8",4,"Obtain directly from the bank confirmations for all bank accounts open at any time during the year."]
["A9",5,"Obtain bank reconciliations for all accounts and verify."]
["A10",null,"(a)","Check bank balances to bank statement and bank letter."]
["A11",null,"(b)","Check cash book balance to nominal ledger."]
["A12",null,"(c)","Check casting of the reconciliations."]
["A13",null,"(d)","Check a sample of uncleared items through to the new period (noting dates).  Obtain reason where any item has taken longer than expected to clear."]
["A14",null,"(e)","Obtain explanations and substantiate all adjustments on the bank reconciliations."]
["A15",6,"Ensure that all matters dealt with in the bank letters have been referenced to the relevant schedule/sections"]
["A16",7,"Ensure that bank balances and overdrafts are only netted off where a formal right of set-off exists."]
["A17",8,"Ensure that the academy has not exceeded any restrictions on borrowing powers imposed in the Trust Deed, other governing document or any loan agreement."]
["A18",9,"Has the approval of the Secretary of State’s been obtained for any short term borrowing (including overdraft facilities) and medium/longer term loans from the private sector (including finance leases), where such borrowing is to be repaid from DfE grant or secured on assets funded from DfE grant?"]
["A19",null,"Note. The Secretary of State’s normal policy is that academies should not be granted permission for medium and long term borrowing."]
["A20","Cash"]
["A21",10,"For academies receiving cash income, ensure unbanked receipts before and after the year end have been accounted for in the correct period."]
["A22",11,"For academies receiving cash income, ensure that all unbanked receipts at the year end have been promptly banked in the new period."]
["A23",12,"Obtain certificates for all cash balances not counted."]
[null,"Foreign currencies"]
[null,13,"Note the functional and presentation currencies that are applied by the company when either or both are other than Sterling."]
[null,14,"Confirm that the functional currency has been determined in accordance with the requirements of FRS 102."]
[null,15,"Confirm that all monetary assets have been translated at the closing rate."]
["A24","Presentation and disclosure"]
["A25",16,"Ensure that there is evidence on the file to support all disclosures made."]
["A26",17,"Review the bank letter and ensure that all necessary disclosures have been made."]
["A27",18,"Ensure funds received as agent are analysed separately from those of the academy, and that such funds are not included in the balance sheet but disclosed in the notes."]
["A28","Bespoke tests"]
["A29",19,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A30","Conclusion"]
["A31",20,"Consider whether there are any items which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
["A32",21,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A33",22,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Li","index":108,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"L"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["L","CREDITORS AND ACCRUALS"]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme"]
[]
[null,3,"List of creditor balances"]
[]
[null,4,"Accruals"]
[]
[null,5]
[]
[null,6]

{"sheet":"Ac - Ls","index":109,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[3,0,3,7],[16,0,16,1],[17,0,17,1],[4,4,4,5],[4,6,4,8],[8,1,8,2],[13,0,13,8],[23,0,23,1],[6,0,6,2],[7,1,7,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[22,0,22,1],[19,0,19,8],[20,0,20,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"L"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET - CREDITORS AND ACCRUALS"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that liabilities exist and are supported by satisfactory independent evidence.",null,null,{"$f":"IF('Ac - Questions'!C152=\"Yes\",\"4, 5\",\"\")","v":"4, 5"},null,"Yes/No"]
[2,"To ensure that trade creditors have been fully and accurately recorded.",null,null,{"$f":"IF('Ac - Questions'!C152=\"Yes\",\"6, 7, 8\",\"\")","v":"6, 7, 8"},null,"Yes/No"]
[3,"To ensure that all hire purchase and finance leases have been accounted for in accordance with applicable accounting standards.",null,null,{"$f":"IF(AND('Ac - Questions'!C152=\"Yes\",'Ac - Questions'!C153=\"Yes\"),CONCATENATE('Ac - L2'!B29,\", \",'Ac - L2'!B34,\", \",'Ac - L2'!B35),\"\")","v":"9, 10, 11"},null,"Yes/No"]
[4,"To ensure that all material accruals, loans and other creditors have been properly accounted for, and that appropriate authorisations are received.",null,null,{"$f":"IF('Ac - Questions'!C152=\"Yes\",CONCATENATE('Ac - L2'!B39,\", \",'Ac - L2'!B43,\", \",'Ac - L2'!B44,\", \",'Ac - L2'!B46,\", \",'Ac - L2'!B50,\", \",'Ac - L2'!B51,\",\",'Ac - L2'!B52,\",\",'Ac - L2'!B53),\"\")","v":"12, 13, 14, 15, 16, 17,18,19"},null,"Yes/No"]
[5,"To confirm that all necessary disclosures concerning creditors have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C152=\"Yes\",CONCATENATE('Ac - L2'!B55,\", \",'Ac - L2'!B56),\"\")","v":"20, 21"},null,"Yes/No"]
["Planning conclusion"]
["Materiality or, where applicable, section specific materiality, (C7) has been set at ............................"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* creditors and accruals are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - L2","index":110,"n_rows":62,"n_cols":10,"rows_kept":62,"cut":false,"hidden":false,"merged":[[52,2,52,3],[60,2,60,3],[61,2,61,3],[59,2,59,3],[53,1,53,3],[54,2,54,3],[57,2,57,3],[58,1,58,3],[55,2,55,3],[34,2,34,3],[3,1,3,9],[7,2,7,3],[33,2,33,3],[11,1,11,3],[12,2,12,3],[13,2,13,3],[15,2,15,3],[6,2,6,3],[5,1,5,3],[10,2,10,3],[51,2,51,3],[50,2,50,3],[14,1,14,3],[16,2,16,3],[43,2,43,3],[28,2,28,3],[37,1,37,3],[38,2,38,3],[26,2,26,3],[45,2,45,3],[27,1,27,3],[49,2,49,3],[44,1,44,3],[41,1,41,3],[48,1,48,3],[42,2,42,3]]}
[null,{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[null,{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","L2"]
[null,{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[null,"AUDIT PROGRAMME – CREDITORS AND ACCRUALS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and date"]
["A1","General"]
["A2",1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
["A3",2,"Carry out analytical procedures such as: "]
["A4",null,"(a)","comparison of the current figures with those of prior periods; "]
["A5",null,"(b)","review of key ratios or other performance indicators;"]
["A6",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A7","Existence"]
["A8",4,"Obtain or prepare a list of trade creditor balances.  Agree the list to the control account.  Obtain explanations for all material adjustments to the control account."]
["A9",5,"Test the casts of the list."]
["A10","Completeness"]
["A11",6,"List all debit balances over £_______ and obtain explanations.  Ensure they are correctly treated in the accounts."]
["A12",7,"Test creditors for completeness as follows:"]
["A13",null,"(a)","obtain the year end creditors listing;"]
["A14",null,"(b)","compare to prior year to identify obvious omissions;"]
["A15",null,"(c)","review purchase YTD information where available or otherwise identify the major suppliers;"]
["A16",null,"(d)","enquire into low balances with major suppliers to ensure they are complete;"]
["A17",null,"(e)","for major suppliers (regardless of recorded balance outstanding) and for all recorded balances above performance materiality, identify the related statement and agree/reconcile to the creditors’ listing;"]
["A18",null,"(f)","where a statement is not available for any major supplier(s) consider requesting copy statement;"]
["A19",null,"(g)","obtain the file for year end supplier statements.  Check a sample and agree/reconcile to the list of balances;"]
["A20",null,"(h)","review after-date payments.  Ensure those paying off pre-year end items are included in creditors;"]
["A21",null,"(i)","extend the scope of (j) above if statements are not retained for all suppliers."]
["A22",8,"Review invoices in the new period to ensure all material amounts that relate to the current period have been provided for."]
["A23","Hire purchase & leasing"]
["A24",9,"Obtain details of all hire purchase and finance leases."]
["A25",null,"(a)","Examine new agreements and ensure that the treatment in the accounts is correct."]
["A26",null,"(b)","Ensure that only capital balances are carried forward."]
["A27",null,"(c)","Ensure that amounts carried forward are correctly classified as due within and without one year."]
["A28",null,"(d)","Was the approval of the Secretary of State obtained before entering into any finance lease or hire purchase agreement that is funded from DfE grant?"]
["A29",10,"Confirm that any operating lease incentives have been accounted for correctly."]
["A30",11,"In respect of any sale and lease back transactions in the period ?"]
["A31",null,"(a)","were they identified and properly accounted for as an operating or finance lease as appropriate; and"]
["A32",null,"(b)","was the approval of the Secretary of State obtained for the sale and subsequent borrowing or leasing?"]
["A33","Accruals"]
["A34",12,"Review accruals for completeness comparing to:"]
["A35",null,"(a)","last year’s list;"]
["A36",null,"(b)","expectations."]
["A37","Taxes"]
["A38",13,"Enquire as to the reason for any tax liabilities other than PAYE/NI."]
["A39",14,"Prepare or obtain a control account for PAYE and other deductions and ensure correct provision has been made."]
["A40","Provisions"]
["A41",15,"Review provisions."]
["A42",null,"(a)","Ensure basis of calculation is acceptable and consistent."]
["A43",null,"(b)","Check the calculation of material items."]
["A44","Other creditors"]
["A45",16,"Where multi-year grants have been awarded, review the agreement and annual review procedures to determine whether the whole award should be accrued or, if subsequent years' payments are conditional, just one year."]
["A46",17,"Vouch any material other creditors to supporting documentation."]
["A47",18,"Where there are loans at below market rates\nthat are not repayable on demand and which\ndo not qualify as PBE concessionary loans,\nhave they been discounted to the net present value of future cash flows receivable?"]
["A48",19,"Where new loans are taken out during the year, confirm that approval was received from ESFA. "]
["A49","Presentation and disclosure"]
["A50",20,"Ensure that there is evidence on the file to support all disclosures made."]
["A51",21,"Where amounts are shown as payable after more than one year consider whether this is justified.\n\nNote. Confirmation in the letter of\nrepresentation or even a letter from the lender is not suffcient evidence as, since no consideration was given for this variation, it does not affect the actual or implied contract terms when the loan was advanced."]
["A52","Bespoke tests"]
["A53",22,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A54","Conclusion"]
["A55",23,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
["A56",24,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A57",25,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Lssb","index":111,"n_rows":46,"n_cols":20,"rows_kept":46,"cut":false,"hidden":false,"merged":[[45,16,47,19],[8,12,8,13],[8,14,8,15],[27,18,28,19],[42,14,44,15],[8,16,8,17],[8,18,8,19],[27,15,28,15],[45,2,46,5],[45,9,47,12],[18,3,19,3],[18,0,19,2],[27,12,28,12],[27,4,28,4],[27,5,28,8],[42,7,44,8],[42,0,44,1],[19,4,19,9],[18,11,19,11],[18,4,18,9],[7,18,7,19],[6,12,6,13],[6,14,6,15],[6,16,6,17],[7,12,7,13],[7,14,7,15],[7,16,7,17],[6,18,6,19],[0,18,0,19],[1,18,1,19],[3,0,3,19],[5,14,5,15],[5,16,5,17],[5,18,5,19]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"}]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SAMPLE SELECTION PLANNING – CREDITORS"]
["Table of inherent risk",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assertion level risk (C8.4)"]
["assessment factors",null,null,null,null,null,null,null,null,null,null,null,null,null,"L",null,"M",null,"H"]
[null,null,null,null,null,null,null,null,null,null,null,"Financial","L",null,1.2,null,1.4,null,1.6]
["Approximate number of transactions ",null,null,null,null,null,null,null,null,null,null,"Statement","M",null,1.4,null,1.8,null,2.1]
["in year:",null,null,null,null,null,null,null,null,null,null,"level risk (C1)","H",null,1.6,null,2.1,null,2.5]
[]
["Sampling risk factor"]
["Test of detail only = Inherent risk factor (table figure)"]
["OR"]
["Test of detail and (analytical review* or compliance*) = Inherent risk factor (table figure) x 2/3"]
["OR"]
["Test of detail and analytical review and compliance = Inherent risk factor (table figure) x 1/2"]
[]
[]
["Performance materiality",null,null,"=","Materiality",null,null,null,null,null,null,"="]
[null,null,null,null,"Inherent risk factor (table figure)"]
["Monetary value of population",null,null,null,null,null,null,null,null,null,"(",100,"%)",null,null,"£ "]
["Value of items above performance materiality",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£(",null,null,")"]
["Value of scheduled other “key” items",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£(",null,null,")"]
["Value of residual population",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£ "]
[]
[]
["Sample size ="]
["Residual population",null,null,null,"x","Sampling risk factor",null,null,null,"£",null,null,"x",null,null,"=",null,null,"(See maximum below)"]
[null,"Materiality",null,null,null,null,null,null,null,"£"]
["Plus: Number of items above performance materiality",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"="]
["Number of other “key” items",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"="]
["Actual sample size"]
["Conclusion"]
["I am satisfied that the actual sample size will fairly test the population."]
["Prepared by",null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
["Reviewed by",null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
[]
["* Delete as appropriate."]
[]
["Tables of maximum sample sizes"]
[null,null,null,null,null,"Assertion level risk",null,null,null,null,null,null,"Assertion level risk",null,null,null,null,null,null,"Assertion level risk"]
[null,null,null,"L","M","H",null,null,null,null,"L","M","H",null,null,null,null,"L","M","H"]
["Financial statement risk",null,"L",20,25,30,null,"Financial statement risk",null,"L",13,17,20,null,"Financial statement risk",null,"L",10,13,15]
[null,null,"M",25,30,35,null,null,null,"M",17,20,23,null,null,null,"M",13,15,18]
[null,null,"H",30,35,40,null,null,null,"H",20,23,26,null,null,null,"H",15,18,20]
[null,null,"Table 1 – for tests of detail only",null,null,null,null,null,null,"Table 2 – for tests of detail and (analytical review* or tests of control*)",null,null,null,null,null,null,"Table 3 – for tests of detail and analytical review and tests of control"]

{"sheet":"Ac - Ni","index":112,"n_rows":21,"n_cols":8,"rows_kept":21,"cut":false,"hidden":false,"merged":[[4,1,4,7],[12,2,12,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"N"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["N","PROVISIONS, CONTINGENT LIABILITIES AND FINANCIAL COMMITMENTS"]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme"]
[]
[null,3,"Details of contingent liabilities"]
[]
[null,4,"Capital expenditure authorised/contracts placed"]
[]
[null,5,"Operating lease commitments"]
[]
[null,6]
[]
[null,7]
[]
[null,8]

{"sheet":"Ac - Ns","index":113,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[3,0,3,8],[10,1,10,2],[4,6,4,8],[8,1,8,2],[9,1,9,2],[6,0,6,2],[4,4,4,5],[7,1,7,2],[12,0,12,8],[22,0,22,1],[15,0,15,1],[16,0,16,1],[21,0,21,1],[18,0,18,8],[19,0,19,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"N"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET - PROVISIONS, CONTINGENT LIABILITIES AND FINANCIAL COMMITMENTS"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Reference of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that full provision has been made for all liabilities or losses which are likely to be incurred, or certain to be incurred, but uncertain as to the amount or date on which they will rise.",null,null,{"$f":"IF('Ac - Questions'!C162=\"Yes\",\"4, 5, 6, 7, 8, 11, 12, 13, 14, 15, 16, 17\",\"\")","v":"4, 5, 6, 7, 8, 11, 12, 13, 14, 15, 16, 17"},null,"Yes/No"]
[2,"To ensure that all contingent liabilities have been identified and adequate provision made.",null,null,{"$f":"IF('Ac - Questions'!C162=\"Yes\",\"9, 10\",\"\")","v":"9, 10"},null,"Yes/No"]
[3,"To ensure that capital and other commitments have been properly accounted for.",null,null,{"$f":"IF('Ac - Questions'!C162=\"Yes\",\"18, 19, 20\",\"\")","v":"18, 19, 20"},null,"Yes/No"]
[4,"To confirm that all necessary disclosures concerning provisions, contingent liabilities and commitments have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C162=\"Yes\",\"21, 22\",\"\")","v":"21, 22"},null,"Yes/No"]
["Planning conclusion"]
["Materiality or, where applicable, section specific materiality, (C7) has been set at ............................"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* provisions for liabilities and charges, contingent liabilities and financial commitments are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - N2","index":114,"n_rows":69,"n_cols":9,"rows_kept":69,"cut":false,"hidden":false,"merged":[[3,0,3,8],[4,0,4,2],[11,0,11,2],[6,1,6,2],[10,1,10,2],[5,0,5,2],[12,1,12,2],[7,1,7,2],[24,0,24,2],[13,1,13,2],[23,1,23,2],[21,1,21,2],[22,1,22,2],[42,0,42,2],[55,1,55,2],[54,1,54,2],[14,1,14,2],[27,0,27,2],[25,1,25,2],[26,1,26,2],[28,1,28,2],[35,1,35,2],[56,0,56,2],[43,1,43,2],[67,1,67,2],[65,0,65,2],[61,1,61,2],[51,1,51,2],[53,1,53,2],[52,1,52,2],[47,1,47,2],[68,1,68,2],[57,1,57,2],[60,0,60,2],[58,1,58,2],[59,1,59,2],[66,1,66,2],[64,1,64,2],[62,1,62,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","N2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME – PROVISIONS, CONTINGENT LIABILITIES AND FINANCIAL COMMITMENTS"]
[null,null,null,null,"Test required\nY/N","Results satisfactory\nY/N","Sch ref","Comments","Initials and date"]
["General"]
[1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
[2,"Carry out analytical procedures such as:"]
[null,"(a)","comparison of the current figures with those of prior periods; "]
[null,"(b)","review of key ratios or other performance indicators."]
[3,"Review for large and/or unusual items and verify."]
["Liabilities and charges"]
[4,"Where the academy operates a defined benefit pension scheme, complete the optional programme for such schemes or document why this is not required."]
[null,"Note. The Teachers Pension Scheme should be classed as a multi employer scheme and as such it should be treated as a defined contribution scheme."]
[5,"Obtain or prepare a list of other obligations of uncertain timing and amount existing at the balance sheet date.  Ensure its completeness by reviewing:"]
[null,"(a)","the previous year’s provisions and contingent liabilities;"]
[null,"(b)","items recorded on the bank certificate;"]
[null,"(c)","minutes of trustees meetings;"]
[null,"(d)","major grant agreements and contracts;"]
[null,"(e)","correspondence; and"]
[null,"(f)","other (specify)."]
[6,"Discuss the list with the client and ensure that it is complete and that adequate provision has been made for likely losses."]
[7,"Consider whether there are any liabilities arising as a result of a failure by the academy to comply with conditions imposed on grants received."]
[8,"Has the approval of the Secretary of State been obtained for any guarantees, indemnities or letters of comfort entered into?"]
["Contingent liabilities"]
[9,"Review the list in 5 above for contingent liabilities."]
[10,"Discuss the list with the client and ensure that it is complete and that adequate disclosure has been made for all contingent liabilities."]
["Law and regulations"]
[11,"In respect of laws and regulations where non-compliance may have a material impact on the accounts:"]
[null,"(a)","Enquire of the trustees whether they are on notice of any possible instances of non-compliance with such law or regulations."]
[null,"(b)","Consider whether there is any specific legislation that applies to the activities of the academy."]
[null,"(c)","Update the permanent audit file for any changes identified since the planning stage."]
[null,"(d)","Review correspondence files of any relevant licensing or regulatory authorities for any indications of breaches of laws and regulations."]
[null,"(e)","Confirm compliance with those laws and regulations that could have a material impact on the accounts by completing the tests set out in the audit approach column of the register of laws and regulations. (PAF05)"]
[null,"(f)","Draft specific representations for inclusion in the letter of representation."]
[12,"In the event of any actual or suspected non-compliance with laws and regulations:"]
[null,"(a)","Obtain an understanding of the nature of the act, the circumstances in which it has occurred and whether is was intentional;"]
[null,"(b)","Obtain further information to evaluate the possible effect on the accounts;"]
[null,"(c)","Discuss the matter with management and the trustees. (Where the non-compliance was intentional this should be as soon as practicable.)"]
[null,"(d)","Evaluate the implications in relation to other aspects of the audit, including the risk assessment and the reliability of written representations."]
[null,"(e)","Consider whether there are any requirements to report the non-compliance to the DfE."]
[null,"(f)","Consider taking legal advice where the trustees are involved or where it seems likely that insufficient action will be taken."]
["Litigation and claims"]
[13,"To identify any possible claims or litigation against the academy:"]
[null,"(a)","Make appropriate inquiries of management."]
[null,"(b)","Review minutes of those charged with governance and correspondence with the academy's legal advisers."]
[null,"(c) ","Examine legal expense accounts."]
[14,"Where actual or potential litigation or claims against the academy have been identified:"]
[null,"(a)","Consider whether direct communication with the entity’s external legal counsel is required."]
[null,null,"Note. Where there are material claims or litigation or a risk that there may be; ISA (UK) 501.10 requires direct communication with the entity's external legal counsel. "]
[null,"(b)","Consider alternative procedures where the legal counsel refuses to reply or where the reply is unhelpful."]
[15,"If permission is refused by management to contact the academy's lawyers directly, or if the lawyers refuse to reply, consider the impact on the audit opinion (B8)."]
[16,"Consider whether any income/gains arising have only been applied for charitable purposes. "]
[null,"Trading income is only exempt for taxation purposes if in furtherance of a charity's objects (primary purpose trading), or where the work is mainly carried out by its beneficiaries and a remedial or educational value to the beneficiaries can be demonstrated. Any other sources of income or gains may expose the academy to tax liabilities and jeopardise its charitable status."]
[17,"Consider whether any new or unusual transactions occurred in the year which may not be in accordance with the governing document."]
[18,"Obtain written representations that all known actual or possible litigation or claims that might have a material effect on the financial statements have been disclosed to the auditor."]
["Capital and other commitments"]
[19,"Review all trustees' and management meeting minutes and after date invoices and ensure that all material capital commitments have been identified."]
[20,"Obtain details of future commitments under operating leases and ensure they are correctly disclosed."]
[21," Was the approval of the Secretary of State obtained for the grant or take up of any leasehold or tenancy agreement of more than 3 years duration? "]
["Presentation and disclosure"]
[22,"Ensure that there is evidence on the file to support all disclosures made."]
[23,"Where disclosures about provisions or contingent liabilities include the trustees' opinion on an issue ensure that these opinions are confirmed in the letter of representation."]
["Bespoke tests"]
[24,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[25,"Consider whether there are any items (in addition to laws and regulations) which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[26,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[27,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Nop01","index":115,"n_rows":50,"n_cols":9,"rows_kept":50,"cut":false,"hidden":false,"merged":[[48,1,48,2],[49,1,49,2],[47,1,47,2],[43,1,43,2],[46,0,46,2],[45,1,45,2],[24,1,24,2],[42,1,42,2],[41,0,41,2],[33,1,33,2],[34,1,34,2],[36,1,36,2],[37,1,37,2],[25,1,25,2],[32,1,32,2],[21,1,21,2],[22,1,22,2],[23,0,23,2],[13,1,13,2],[19,1,19,2],[20,1,20,2],[3,0,3,8],[4,0,4,8],[5,0,5,2],[18,0,18,2],[8,1,8,2],[7,1,7,2],[14,1,14,2],[6,0,6,2],[11,1,11,2],[12,0,12,2],[15,1,15,2],[16,1,16,2],[17,1,17,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME – DEFINED BENEFIT PENSION SCHEMES: ACCOUNTING AND DISCLOSURES"]
["Auditors are encouraged to read the extensive supporting notes in the guidance section of the Academies Toolkit when completing this audit programme."]
[null,null,null,null,"Test required\nY/N","Results satisfactory\nY/N","Sch ref","Comments","Initials and date"]
["General"]
[1,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
[2,"Carry out analytical procedures such as:"]
[null,"(a)","comparison of the current figures with those of prior periods; "]
[null,"(b)","review of key ratios or other performance indicators."]
[3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["Nature of the scheme"]
[4,"For multi-employer schemes, establish whether the scheme should be accounted for as a defined benefit or defined contribution scheme, and document your reasons."]
[null,"Note. The Teachers Pension Scheme should be classed as a multi employer scheme and as such it should be treated as a defined contribution scheme. However, the relevant Local Government Pension Scheme, though also a multi-employer scheme, is treated as a defined benefit scheme and a surplus or deficit recognised in the accounts. (Academies Accounts Direction 2016 to 2017: para. 7.3.19)"]
[5,"Where an entity paricipates in a defined benefit plan, which is a multi-employer plan that in accordance with paragraph 28.11 of FRS 102 is accounted for as if the plan were a defined contribution plan, and the entity has entered into an agreement with the multi-employer plan that determines how the entity will fund a deficit, ensure that the entity recognises a liability for the contributions payable that arise from the agreement (to the extent that they relate to the deficit) and the resulting expense in profit or loss (measured at present value)."]
[6,"Where contributions are made to a group plan, check that there is a contractual agreement/stated policy in place and ensure that the entity is accounting appropriately for its share. "]
[null,"Guidance: Group plans are not treated as multi-employer schemes. FRS 102.28.38 requires that if there is a contractual agreement or stated policy for charging the net defined benefit cost of a defined benefit plan as a whole measured in accordance with this FRS to individual group entities, the entity shall, in its individual  financial statements, recognised the net defined benefit cost of a defined benefit plan so charged. If there is no such agreement or policy, the net defined benefit cost of a defined benefit plan shall be recognised in the individual financial statements of the group entity which is legally responsible for the plan. "]
["Assets"]
[7,"Complete the optional audit programme \"Using the work of management's expert\" (D12) in respect of the scheme's investment manager(s)."]
[8,"Obtain a copy of the investment valuation report directly from the investment manager(s) as at the company's year end, and agree to the valuation used by the actuary in his report."]
[9,"For a sample of securities held, vouch their market value per the investment manager's report to third party data, e.g. the FT."]
[10,"Consider whether, other than investments, the scheme is likely to have any other material net assets which should be included. Ensure such assets are valued at market value."]
["Actuarial assumptions"]
[11,"Complete the optional audit programme \"Using the work of management's expert\" (D12) in respect of the actuary where used."]
[12,"Review the principal actuarial assumptions advised by the actuary or management for appropriateness. For example:"]
[null,"(a)","Discount rate - compare to the yield at the company's year end on a AA rated Sterling corporate bond, whose term is equivalent to that of the scheme's liabilities."]
[null,"(b)","Future salary increases - compare to the expected rate of inflation (see below) and historical pay rises granted by the academy."]
[null,"(c)","Future pension increases - vouch to the scheme's trust deed and rules."]
[null,"(d)","Mortality rates - compare to independently published data."]
[null,"(e)","Inflation - compare against the difference in yield between a long dated fixed interest and index-linked gilt with the same term (redemption date)."]
[null,"(f)","Any other principal actuarial assumptions."]
[null,"Guidance: FRS 102.28.20 does not require an entity to engage an independent actuary to perform the comprehensive actuarial valuation needed to calculate its defined benefit obligation. Nor does it require that a comprehensive actuarial valuation must be done annually. In the periods between comprehensive actuarial valuations, if the principal actuarial assumptions have not changed significantly the defined benefit obligation can be measured by adjusting the prior period measurement for changes in employee demographics such as number of employees and salary levels. It is management's judgment as to whether to obtain a new actuarial report each year. "]
[13,"Consider the sensitivity of the calculations to changes in the actuarial assumptions, and assess whether any discrepancies identified above may have a material impact on the surplus/deficit."]
[14,"Ensure the scheme liabilities have been calculated using the projected unit method as prescribed by FRS 102."]
["Recognition of surplus/deficit"]
[15,"If the scheme is in surplus, ensure the resulting asset is recognised only to the extent that it is able to recover a surplus either through reduced contributions in the future or through refunds from the scheme."]
[16,"If the academy is subject to corporation tax, consider the impact on deferred tax:"]
[null,"(a)","A deferred tax asset should only be recognised to the extent that the employer will receive a reduction in future corporation tax through the paying of  higher contributions."]
[null,"(b)","Ensure the deferred tax asset is calculated at the appropriate rate."]
[null,"(c)","Ensure any deferred tax asset is presented appropriately in accordance with Section 29 of FRS 102, i.e. with other deferred tax balances rather than net of the defined benefit scheme liability. "]
["Presentation and disclosure"]
[17,"Ensure that there is evidence on the file to support all disclosures made."]
[18,"Where disclosures about pension schemes include the trustees' opinions regarding actuarial assumptions or other issues, ensure that these opinions are confirmed in the letter of representation."]
["Bespoke tests"]
[19,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[20,"Consider whether there are any items (in addition to laws and regulations) which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[21,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[22,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Oi","index":116,"n_rows":21,"n_cols":8,"rows_kept":21,"cut":false,"hidden":false,"merged":[[12,2,12,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"O"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["O","CAPITAL, FUNDS/RESERVES AND STATUTORY RECORDS"]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme"]
[]
[null,3,"Extracts of registers and returns"]
[]
[null,4,"Extracts of current year minutes"]
[]
[null,5,"Prior period adjustments"]
[]
[null,6]
[]
[null,7]
[]
[null,8]

{"sheet":"Ac - Os","index":117,"n_rows":21,"n_cols":9,"rows_kept":21,"cut":false,"hidden":false,"merged":[[19,0,19,1],[12,0,12,1],[13,0,13,1],[8,1,8,2],[15,0,15,8],[16,0,16,8],[18,0,18,1],[7,1,7,2],[3,0,3,7],[4,4,4,5],[4,6,4,8],[6,0,6,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"O"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET - MOVEMENT ON FUNDS AND STATUTORY RECORDS"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that the statutory records have been properly maintained and are up to date.",null,null,{"$f":"IF('Ac - Questions'!C170=\"Yes\",\"1, 2, 3\",\"\")","v":"1, 2, 3"},null,"Yes/No"]
[2,"To ensure that all funds movements have been properly identified and treated.",null,null,{"$f":"IF('Ac - Questions'!C170=\"Yes\",\"4, 5, 6, 7\",\"\")","v":"4, 5, 6, 7"},null,"Yes/No"]
["Planning conclusion"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* capital and reserves are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - O2","index":118,"n_rows":27,"n_cols":9,"rows_kept":27,"cut":false,"hidden":false,"merged":[[25,1,25,2],[26,1,26,2],[6,1,6,2],[3,0,3,8],[24,1,24,2],[8,1,8,2],[14,1,14,2],[23,0,23,2],[7,1,7,2],[19,1,19,2],[22,1,22,2],[20,1,20,2],[5,0,5,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","O2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME – MOVEMENT ON FUNDS AND STATUTORY RECORDS"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Ref/ \ncomments","Initials and date"]
["General"]
[1,"Record details of any changes in trustees or the structure of the academy and ensure that these have been properly reflected in the accounts."]
[2,"Confirm that all relevant appointments, such as the Accounting Officer, have been notified to the DfE."]
[3,"Review minutes of trustees’ and management meetings. Pay particular attention to:"]
[null,"(a)","new sources of income and/or grants;"]
[null,"(b)","major purchase or sale of assets;"]
[null,"(c) ","appeals and fund-raising activities;"]
[null,"(d)","creation/transfer of funds to designated funds. "]
[null,"(e)","trustees have assessed skills gap within the board, and have made appropriate steps if a gap is identified. "]
[4,"Schedule all fund movements and ensure:"]
[null,"(a)","that transfers between funds are correctly treated and authorised;"]
[null,"(b)","that the treatment in the accounts is correct, and"]
[null,"(c) ","such transfers do not break any conditions prescribed for use of assets."]
[null,"(d)","ensure comparative information is shown, as well as a short description of how each fund has arisen. "]
[5,"Ensure that funds are properly classified under the appropriate heading."]
[6,"Ensure that all changes have been properly reflected in the permanent audit file."]
["Bespoke tests"]
[7,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[8,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[9,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[10,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Pi","index":119,"n_rows":15,"n_cols":8,"rows_kept":15,"cut":false,"hidden":true,"merged":[[12,2,12,4],[10,2,10,3]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"P"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["P","TAXATION"]
[]
[null,1,"Summary of taxation account"]
[]
[null,2,"Audit programme"]
[]
[null,3]
[]
[null,4]
[]
[null,5]

{"sheet":"Ac - Ps","index":120,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":true,"merged":[[21,0,21,1],[14,0,14,1],[15,0,15,1],[20,0,20,1],[17,0,17,8],[18,0,18,8],[10,1,10,2],[3,0,3,7],[9,1,9,2],[6,0,6,2],[4,4,4,5],[8,1,8,2],[4,6,4,8],[7,1,7,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"P"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET - TAXATION"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Reference of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To confirm whether the academy is liable to Corporation tax or other taxes (e.g. income tax, rates relief) for which a academy is not usually liable.",null,null,{"$f":"IF('Ac - Questions'!C176=\"Yes\",\"1\",\"\")","v":""},null,"Yes/No"]
[2,"To ensure that the taxation provision is adequate.",null,null,{"$f":"IF('Ac - Questions'!C176=\"Yes\",\"5, 6, 7, 8\",\"\")","v":""},null,"Yes/No"]
[3,"To ensure that deferred taxation has been correctly accounted for.",null,null,{"$f":"IF('Ac - Questions'!C176=\"Yes\",\"9\",\"\")","v":""},null,"Yes/No"]
[4,"To confirm that all necessary disclosures concerning current and deferred tax have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C176=\"Yes\",\"10, 11\",\"\")","v":""},null,"Yes/No"]
["Planning conclusion"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* taxation is fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - P2","index":121,"n_rows":38,"n_cols":9,"rows_kept":38,"cut":false,"hidden":true,"merged":[[37,1,37,2],[27,0,27,2],[34,0,34,2],[35,1,35,2],[28,1,28,2],[29,1,29,2],[33,1,33,2],[36,1,36,2],[4,0,4,8],[7,1,7,2],[5,0,5,2],[6,0,6,2],[9,1,9,2],[8,1,8,2],[29,7,31,7],[29,8,31,8],[21,0,21,2],[22,1,22,2],[29,4,31,4],[29,5,31,5],[29,6,31,6],[23,1,23,2],[24,1,24,2],[25,1,25,2],[26,1,26,2],[12,1,12,2],[14,1,14,2],[13,0,13,2],[18,1,18,2],[20,1,20,2],[19,1,19,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","P2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - TAXATION"]
["Normally Academies would be exempt from corporation tax.  This programme should only be completed where this is not the case."]
[null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch Ref","Comments","Initials and date"]
["General"]
[1,"Ascertain whether the academy is liable to corporation tax or other taxes usually avoided (e.g. due to significant trading income), and record why in the opinion of the trustees this cannot be avoided.  Consider the possible long-term implications for the academy such as loss of charitable status."]
[2,"Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the nominal ledger."]
[3,"Carry out analytical procedures such as:"]
[null,"(a)","comparison of the current figures with those of prior periods; "]
[null,"(b)","review of key ratios or other performance indicators."]
[4,"Review for items above performance materiality or that are otherwise unusual and verify."]
["Corporation tax"]
[5,"Obtain and check, or prepare the following:"]
[null,"(a)","draft tax computations;"]
[null,"(b)","an analysis of the corporation tax account;"]
[null,"(c) ","a proof of tax/tax reconciliation."]
[6,"Ensure net incoming/outgoing resources before tax used in the computation agrees to draft SOFA/income & expenditure account."]
[7,"Ensure that all entries required to reconcile reserves as a result of the transition to new UK GAAP have been properly considered in the preparation of the corporation tax computation."]
[8,"Agree closing corporation tax liabilities (including on loans to participators) in the accounts to the latest computations and CT600."]
["Deferred taxation"]
[9,"Calculate or review the calculation of the full potential deferred tax liability and consider what provision, if any, is necessary."]
[null,"Note Where FRS102 is applied there are no exceptions to the requirement for full provision. So, for example, deferred tax must be provided where a property is carried at valuation."]
[10,"Confirm that deferred tax is calculated at the rates at which the timing differences are expected to reverse, giving reference only to rates that had been enacted or substantively enacted as at the balance sheet date."]
[11,"In the event of a change in accounting policy (e.g. transition to new GAAP), ensure that all relevant accounts and taxation timing differences are brought into the deferred tax calculation."]
[12,"Consider whether income or expenditure is being \"spread\" for tax purposes (e.g. on transition to new GAAP) and the impact that has on the deferred tax provision."]
["Presentation and disclosure"]
[13,"Ensure that there is evidence on the file to support all disclosures made."]
[14,"Where applicable ensure that the tax reconciliation disclosed in the accounts is to the correct tax charge:"]
[null,"(a)","Under FRS 19 the reconciliation is to the current tax charge."]
[null,"(b)","Under FRS 102 the reconciliation is to the total tax charge."]
["Bespoke tests"]
[15,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[16,"Consider whether there are any items which need to be included in a letter of representation or letter of comment and record this on A5 or A6 as appropriate."]
[17,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[18,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Qi","index":122,"n_rows":81,"n_cols":8,"rows_kept":81,"cut":false,"hidden":false,"merged":[[19,2,19,5],[76,2,76,5],[36,2,36,3],[39,2,39,6],[38,2,38,5],[23,2,23,3],[61,2,61,4],[68,2,68,5],[73,2,74,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"Q"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["Q","INCOME"]
[]
[null,1,"DfE and LA grants receivable"]
[]
[null,2,"Sponsorship"]
[]
[null,3,"Investment income"]
[]
[null,4,"Other"]
[]
[null,5,"Royalty income"]
[]
[null,6,"Fair value gains on:"]
[null,null,"  - investment property"]
[]
[null,null,"  - financial assets / liabilities at fair value through profit or loss"]
[]
[null,7,"Foreign exchange gains"]
[]
[null,8,"Gains on provisions or liabilities written back"]
[]
[null,9,"Gains on disposal of assets"]
[]
[null,10,"Sundry income"]
[]
[null,11]
[]
[null,12]
[]
[]
[null,"EXPENDITURE"]
[]
[null,13,"Trustees' expenses"]
[]
[null,{"$f":"+B37+1","v":14},"Costs of employing staff, including agency and seconded staff"]
[null,null,"Note. It is necessary to show the number of employees whose emoluments fell within each band of £10,000 from £60,000 upwards."]
[]
[null,{"$f":"+B39+1","v":15},"Fundraising costs"]
[]
[null,{"$f":"+B42+1","v":16},"Insurance (cover and premiums)"]
[]
[null,{"$f":"+B44+1","v":17},"Repairs and renewals"]
[]
[null,{"$f":"+B46+1","v":18},"Legal, professional and audit"]
[]
[null,{"$f":"+B48+1","v":19},"Entertaining"]
[]
[null,20,"Auditor's remuneration"]
[]
[null,21,"Loss on disposal of assets"]
[]
[null,22,"Hire of plant & machinery"]
[]
[null,23,"Foreign exchange loss"]
[]
[null,24,"Offshore expenses"]
[]
[null,25,"Commission / Management / Service / Consultancy fee paid"]
[]
[null,26,"Subcontractors' fees"]
[]
[null,27,"Fair value losses on:"]
[null,null,"   - investment property"]
[]
[null,null,"   - financial assets / liabilities at fair value through profit or loss"]
[]
[null,28,"Bad debts written off"]
[]
[null,29,"Salaries and retirement benefits"]
[null,null,"Rental payments in respect of each premises rented"]
[null,30]
[]
[null,31,"Exceptional gains / losses and details of any unusual transactions"]
[]
[null,{"$f":"+B50+1","v":20},"Other"]
[]
[null,{"$f":"+B79+1","v":21}]

{"sheet":"Ac - Ri","index":123,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":false,"merged":[[10,2,10,4],[12,2,12,4],[8,2,8,5]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"R"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["R","SOFA "]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme – SOFA (R2)"]
[]
[null,3,"Audit programme – PAYE and national insurance (R3)"]
[]
[null,4,"Audit programme - Related Party Transactions (Rop02)"]
[]
[null,5,"Audit work summary"]
[]
[null,6]

{"sheet":"Ac - Rs","index":124,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[[10,1,10,2],[4,0,4,8],[8,1,8,2],[3,0,3,8],[6,0,6,1],[7,0,7,3],[5,4,5,5],[9,1,9,2],[11,1,11,2],[25,0,25,1],[19,0,19,1],[18,0,18,1],[24,0,24,1],[13,1,13,2],[21,0,21,8],[22,0,22,8],[12,1,12,2],[15,0,15,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"R"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET - SOFA"]
["SUMMARY SHEET - RECEIPTS & PAYMENTS ACCOUNT"]
[null,null,null,null,"Planning",null,null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that income is not understated and is correctly classified.",null,null,{"$f":"IF('Ac - Questions'!C183=\"Yes\",\"4, 5, 6, 7, 8, 9, 10,11\",\"\")","v":"4, 5, 6, 7, 8, 9, 10,11"},null,"Yes/No"]
[2,"To ensure that expenditure is not overstated, is authorised and correctly classified. ",null,null,{"$f":"IF('Ac - Questions'!C183=\"Yes\",\"12, 13\",\"\")","v":"12, 13"},null,"Yes/No"]
[3,"To ensure that wages and salaries are correctly accounted for.",null,null,{"$f":"IF('Ac - Questions'!C183=\"Yes\",\"14, 15, 16, 17, 18, 19, 20\",\"\")","v":"14, 15, 16, 17, 18, 19, 20"},null,"Yes/No"]
[4,"To ensure that other recognised gains are not understated and that other recognised losses are not overstated.",null,null,{"$f":"IF('Ac - Questions'!C183=\"Yes\",\"21, 22, 23\",\"\")","v":"21, 22, 23"},null,"Yes/No"]
[5,"To ensure all items are processed in the correct period.",null,null,{"$f":"IF('Ac - Questions'!C183=\"Yes\",\"24\",\"\")","v":"24"},null,"Yes/No"]
[6,"To ensure that items requiring specific disclosure are correctly reported.",null,null,{"$f":"IF('Ac - Questions'!C183=\"Yes\",\"25, 26, 27, 28, 29, 30, 31, 32, 33\",\"\")","v":"25, 26, 27, 28, 29, 30, 31, 32, 33"},null,"Yes/No"]
["Planning conclusion"]
["Materiality or, where applicable, section specific materiality, (C7) has been set at ............................"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* the SOFA/Income & Expenditure Account is fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,"Date:"]
[]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - R2","index":125,"n_rows":96,"n_cols":9,"rows_kept":96,"cut":false,"hidden":false,"merged":[[22,1,22,2],[24,0,24,2],[3,0,3,8],[6,1,6,2],[4,0,4,2],[5,0,5,2],[10,1,10,2],[23,1,23,2],[12,1,12,2],[17,1,17,2],[19,1,19,2],[95,1,95,2],[71,1,71,2],[88,1,88,2],[78,1,78,2],[83,1,83,2],[93,1,93,2],[85,1,85,2],[89,1,89,2],[86,1,86,2],[94,1,94,2],[92,0,92,2],[91,1,91,2],[87,1,87,2],[25,1,25,2],[59,1,59,2],[64,1,64,2],[60,1,60,2],[37,1,37,2],[45,1,45,2],[50,1,50,2],[46,1,46,2],[55,1,55,2],[54,1,54,2],[56,1,56,2],[70,0,70,2],[4,9,4,10],[79,1,79,2],[36,0,36,2],[16,1,16,2],[18,1,18,2],[35,1,35,2],[51,1,51,2],[57,0,57,2],[15,1,15,2],[58,1,58,2],[7,1,7,2],[11,0,11,2],[20,0,20,2],[21,1,21,2],[63,0,63,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","R2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME – SOFA"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and date"]
["General"]
[{"$f":"1","v":1},"Examine any material journal entries or other adjustments made during the course of preparing the financial statements."]
[2,"Carry out analytical procedures such as:"]
[null,"(a)","comparison of the current figures with those of prior periods; "]
[null,"(b)","review of key ratios or other performance indicators."]
[3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["Income"]
[4,"Identify all material sources of income and:"]
[null,"(a)","specify how each source has been audited."]
[null,"(b)","ensure recognition of income is in accordance with applicable accounting standards."]
[5,"Agree all grant income to the funding plan and claims made. Also, where an academy trust has teaching school status (list is provided on.gov.uk) and receives a separate annual grant known as core funding it should record this as a restricted fund. "]
[6,"Consider whether the academy has applied for all funding to which it is entitled."]
[7,"Review all sponsorship agreements and confirm that all income receivable has been accounted for by the academy."]
[8,"Where capital grants are agreed in the year, confirm that the income is only recognised where there is unconditional entitlement. "]
[null,"Note 1: Further disclosure will be required if the 'capital asset' is not recognised within the accounts of the Academy. "]
["Other income"]
[9,"Vouch any material other income to supporting documentation and ensure that it is correctly described."]
[10,"Review the calculations of donated assets and services included in the SOFA for reasonableness. Ensure that any expenses are only included if the academy would otherwise have to purchase the services or goods concerned."]
[11,"Other tests:"]
["Expenses"]
[12,"Select a sample of expenses and vouch to supporting documentation."]
[null,"(a)","Ensure the invoice is properly authorised."]
[null,"(b)","Ensure the invoice is correctly classified, and allocated to the correct fund / activity."]
[null,"(c) ","Ensure the invoice is properly addressed."]
[null,"(d)","Check the casts and cross casts."]
[null,"(e)","Ensure discount is taken where appropriate."]
[null,"(f)","Trace details to goods received notes and orders."]
[null,"(g)","Trace the invoice and payment to the purchase ledger."]
[null,"(h)","Review to see if the payment has already been made."]
[null,"(i)","Ensure that the expenditure falls within the terms of the governing document and is not ultra vires."]
[13,"All charities legally qualify for mandatory rate relief of 80%.  Ensure the academy has applied for and received the relief."]
["Wages and salaries"]
[14,"Where reliable data is available either:"]
[null,"(a)","Prepare a proof in total for payroll costs:"]
[null,null,"(i) Reconcile a list of employees and their gross pay to the staff costs charge in the accounts.\n"]
[null,null,"(ii) For a sample of employees listed above, check the gross pay to personnel files. Or"]
[null,"(b)","Construct a prediction of current year staff costs by reference to:"]
[null,null,"(i) last year's payroll costs;"]
[null,null,"(ii) changes in employee numbers;"]
[null,null,"(iii) changes in rates of pay etc., and compare with client's figures."]
[null,"Note 2. Complete tests (a) or (b). It is not necessary to complete both!"]
[15,"Where considered necessary in view of the results of the above test:"]
[null,"(a)","perform detailed checks of the gross to net pay calculations;"]
[null,"(b)","check postings to the nominal ledger;"]
[null,"(c)","select a sample of employees and check back to payroll records"]
[16,"Obtain details of trustees' emoluments paid and payable (including benefits-in-kind) and expenses."]
[17,"For disclosure purposes obtain remuneration details for:"]
[null,"(a)","all higher paid employees earning in excess of £60,000;"]
[null,"(b)","all employees who were also trustees at any time during the period."]
[18,"Confirm that the approval of the Secretary of State was obtained for any ex-gratia payments in excess of £50,000."]
[19,"Complete the PAYE and National Insurance audit programme (R3)."]
[20,"Where applicable, ensure that apprentice levy payments are accounted for as expenditure through the SOFA, staff costs and disclosed appropriately."]
["Other recognised gains / losses and transfers"]
[21,"Review the results of audit tests on the disposal of assets and investments to ensure that realised gains or losses on the disposal of investments or fixed assets for continuing use are properly calculated and disclosed."]
[22,"Review reasonableness of investment revaluations to ensure that unrealised gains or losses on investments are properly calculated and disclosed.  \n\n"]
[23,"Review gross transfers between funds and ensure that such movements:"]
[null,"(a)","are correctly treated and authorised;"]
[null,"(b)","do not breach any preconditions for the use of assets."]
["Cut-off"]
[24,"Review the following to identify transactions around the year end and ensure that these are included in the correct accounting period:"]
[null,"(a)","cash book and other accounting records;"]
[null,"(b)","trustees’ minutes;"]
[null,"(c) ","correspondence with grant-awarding bodies and other major sources of income;"]
[null,"(d)","expenditure on major or grant funded projects;"]
[null,"(e)","journal adjustments, particularly those which reverse after the year end."]
["Other"]
[25,"In respect of related party transactions:"]
[null,"(a)","Confirm with management that the information on the permanent file and considered at the planning meeting is up to date."]
[null,"(b)","Enquire of the trustees whether the academy has entered into any transactions in which one or more of those related parties have an interest."]
[null,"(c)","Where this is the case ascertain the type and purpose of the transaction(s)."]
[null,"(d)","Ensure all members of the audit team are aware of identified related parties and transactions and are vigilant in looking for any unidentified ones."]
[null,"(e)","Obtain written confirmation in the letter of representation that the information provided regarding related party and control disclosures is complete and appropriately accounted for."]
[null,"(f)","Where there are a number of related parties and related party transactions, more complex transactions, significant transactions outside the normal course of business, a risk of unidentified transactions or actual previously unidentified transactions complete the optional Related Party Transactions audit programme. (Rop02)"]
[26,"Analyse for disclosure and/or tax purposes the following (Specify):"]
[null,"NB. The Academies Financial Handbook  (sections 3.1.8 and 3.1.9) requires specific disclosures of certain transactions of any amount, and separate disclosures for individual transactions over £5,000.  The transactions to be disclosed are:\n* gifts made by the trust;\n* writing off debts and losses;\n* guarantees, letters of comfort and indemnities;\n* special payments – compensation;\n* special payments – ex gratia;\n* acquisition of a freehold of land and buildings;\n* disposal of a freehold of land and buildings;\n* disposal of heritage assets;\n* taking up a leasehold on land and buildings; and\n* granting a leasehold on land and buildings.\n\nIn addition, any special staff severance payments must be disclosed in total and individually, of any value."]
[27,"(a)","Enquire whether there are any charitable or other commitments at the year end."]
[null,"(b)","Prepare a schedule of any such commitments, including amounts involved, when the commitments are\nlikely to be met and any movements on commitments previously reported.\n"]
[null,"(c) ","Ensure that any charitable commitments are allocated to the correct fund."]
[28,"Were any losses arising from suspected theft or fraud exceeding the amount specified in the annual funding letter notified to the Secretary of State? "]
["Presentation & disclosure"]
[29,"Ensure that there is sufficient appropriate evidence on the file to support all disclosures made."]
[30,"In particular, in the light of the academy's activities, consider whether the analysis of incoming and outgoing resources complies with the requirements of the SORP."]
[null,"Note 3: Disclosure of expenditure on raising funds should now be split between direct costs and support costs as per the Academies Accounts Direction 2017-18"]
[31,"Confirm that unrealised gains and losses are not included in the conventional Income & expenditure section of the SOFA, and that a separate I&E Account has been produced."]
[32,"Confirm that grants receivable have been treated in accordance with the requirements of the SORP rather than Section 24 of FRS 102.\nInclude an illustrative note for any restricted grants received, ensuring that this captures the financial activity related to being a teaching school (where appropriate)."]
["Bespoke tests"]
[33,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[34,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[35,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[36,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - R3","index":126,"n_rows":20,"n_cols":9,"rows_kept":20,"cut":false,"hidden":false,"merged":[[19,1,19,2],[17,1,17,2],[18,0,18,2],[4,0,4,2],[5,1,5,2],[6,1,6,2],[11,1,11,2],[9,1,9,2],[10,1,10,2],[14,1,14,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","R3"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME – PAYE and National Insurance"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and date"]
[1,"Enquire into the system for reimbursing expenditure incurred by employees.  Is it fully documented?"]
[2,"Review end of year returns – Final RTI submission:"]
[null,"(a) ","Confirm that they were submitted                              on time; and"]
[null,"(b)","Confirm that copies are held."]
[3,"Review the cash book for any unusual payments, e.g. round sums, private bills, etc.  Confirm that they are correctly treated for PAYE/NIC purposes."]
[4,"After taking account of the NIC thresholds, is the secondary NIC paid to HMRC each month broadly 13.8% of the payroll costs (before secondary NIC)?"]
[5,"Review P11Ds to ensure that:        "]
[null,"(a)","There are no apparent omissions; and"]
[null,"(b)","Check whether any expenses are covered by the statutory exemption for qualifying expenses."]
[6,"Complete the following checklists:"]
[null,"(a)","PAYE and NI on R3.1"]
[null,"(b)","P11D on R3.2"]
[7,"Other tests:\n-\n\n-\n"]
["Conclusion"]
[8,"Have any outstanding liabilities been identified?"]

{"sheet":"Ac - R3.1","index":127,"n_rows":52,"n_cols":9,"rows_kept":52,"cut":false,"hidden":false,"merged":[[50,0,50,2],[50,6,50,8],[45,1,45,8],[46,1,46,8],[47,1,47,8],[48,3,49,3],[49,0,49,2],[49,6,49,8],[44,1,44,6],[37,6,37,8],[38,2,38,3],[38,6,38,8],[39,2,39,3],[39,6,39,8],[40,2,40,3],[40,6,40,8],[41,1,41,3],[41,6,41,8],[42,1,42,3],[42,6,42,8],[43,0,43,2],[34,1,34,3],[34,6,34,8],[35,1,35,3],[35,6,35,8],[36,1,36,3],[36,6,36,8],[31,1,31,3],[31,6,31,8],[32,1,32,3],[32,6,32,8],[33,1,33,3],[33,6,33,8],[28,1,28,3],[28,6,28,8],[29,1,29,3],[29,6,29,8],[30,1,30,3],[30,6,30,8],[27,1,27,3],[27,6,27,8],[21,1,21,3],[21,6,21,8],[22,1,22,3],[22,6,22,8],[23,1,23,3],[23,6,23,8],[24,1,24,3],[24,6,24,8],[25,1,25,3],[25,6,25,8],[26,6,26,8],[18,1,18,3],[18,6,18,8],[19,1,19,3],[19,6,19,8],[20,1,20,3],[20,6,20,8],[15,2,15,3],[15,6,15,8],[16,2,16,3],[16,6,16,8],[17,1,17,3],[17,6,17,8],[12,2,12,3],[12,6,12,8],[13,2,13,3],[13,6,13,8],[14,2,14,3],[14,6,14,8],[11,2,11,3],[11,6,11,8],[0,3,0,4],[1,3,1,4],[2,3,2,4],[4,0,4,8],[5,0,5,8],[7,6,7,8],[8,6,8,8],[9,1,9,3],[9,6,9,8],[10,2,10,3],[10,6,10,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"R3.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["PAYE AND NATIONAL INSURANCE CHECKLIST"]
["Objective: To ensure that all PAYE and National Insurance liabilities are correctly included in the accounts."]
["The checklist sets out the common points to be considered when dealing with PAYE and Class 1 NIC on earnings –  it is not exhaustive."]
[]
[null,null,null,null,null,"Yes/No\nor N/A","Comments"]
[1,"PAYE"]
[1.1000000000000001,"Has PAYE been operated in respect of:"]
[null,"(a)","round sum allowances?"]
[null,"(b)","casual employees?"]
[null,"(c)","part-time employees?"]
[null,"(d)","payments to employees for extra services, e.g. cleaning the office?"]
[null,"(e)","honorarium?"]
[null,"(f)","commissions?"]
[null,"(g)","settlement of employees liabilities, e.g. tax?"]
[1.2,"Have you discussed with the client whether any self-employed individuals should be treated as employees for PAYE purposes?"]
[1.3,"Has the client operated PAYE on fees and bonuses voted in the previous year’s accounts?"]
[1.4,"Have you considered the tax position of any leaving payments?"]
[1.5,"Has the correct tax treatment been applied to statutory sick pay, maternity pay, paternity and adoption pay?"]
[1.6,"If employer supported childcare benefits are provided, have employee relevant earnings been calculated (and relief for tax and NIC restricted) where necessary?"]
[1.7,"Have all employees been paid at or above the National Minimum Wage? (Penalties may be charged and employers may be publicly named for failure to pay the NMW.) See https://www.gov.uk/national-minimum-wage-rates for the latest rates."]
[1.8,"Have all RTI returns been submitted by the due date? (Penalties may be charged for late submission.)"]
[1.9,"Has all tax and NIC been paid over by the due date? (Penalties and interest may be charged for late payment.)"]
[1.1000000000000001,"Were forms P60 provided to all employees by 31 May after the end of the tax year?  (Penalties may be levied if not supplied.)"]
[2,"National insurance"]
[2.1,"Do all employees have National Insurance numbers and are National Insurance Number Verification Requests (NVRs) submitted for missing numbers?"]
[2.2000000000000002,"Are any employees' not paying NIC and, if so, is there evidence to support this?"]
[2.2999999999999998,"Is there evidence to support the payment of non-standard NIC where Table A is not being applied?"]
[2.4,"Where NICs are being deferred is a valid deferment certificate held?"]
[2.5,"Where UK employees are working abroad have contributions been paid in the correct country and  earnings fully reported?"]
[2.6,"Has NIC been correctly accounted for on share option or other long term bonus arrangements?"]
[2.7,"If an employee received a significant amount of SMP in the year, are the calculations correct?"]
[2.8,"Confirm the annual earnings period is being applied to directors’ remuneration, with liabilities recalculated on making the final payment."]
[2.9,"Confirm NIC is accounted for where the employer settles an employee’s pecuniary liability e.g. home telephone bills, subscriptions, etc."]
[2.1,"Confirm that the Employment Allowance has been deducted from the employer's NIC liability and that the business is eligible. See https://www.gov.uk/claim-employment-allowance for eligibility criteria."]
[2.11,"Cars"]
[null,"(a)","Is Class 1A being accounted for where there is private use of company cars?"]
[null,"(b)","Is Class 1A being accounted for where private fuel is being provided for company cars?"]
[null,"(c)","Have the rules been properly applied for the reimbursement of travelling expenses?"]
[2.12,"Were any employees excepted on the grounds of age?"]
[2.13,"Would a deferment application be valid where there is more than one employment/self-employment?"]
["Conclusions"]
[1,"The client has/has not* dealt correctly with all material matters relating to PAYE and NI."]
[2,"The accounts do/do not* include all material PAYE and NI liabilities."]
[3,"Our review of PAYE and NI has/has not* met our obligations under the letter of engagement."]
[4,"Any PAYE and NI aspects which require bringing to the client’s attention have been recorded on B5 and A6."]
[null,null,null,"Senior/ Manager"]
[null,null,null,null,null,"Date:"]
[null,null,null,"Reviewed by",null,"Date:"]
["*  Delete if not applicable."]

{"sheet":"Ac - R3.2","index":128,"n_rows":45,"n_cols":9,"rows_kept":45,"cut":false,"hidden":false,"merged":[[40,1,40,8],[41,1,41,8],[42,0,42,2],[42,6,42,8],[43,0,43,2],[43,6,43,8],[32,1,32,3],[32,6,32,8],[39,1,39,8],[33,1,33,3],[33,6,33,8],[34,1,34,3],[34,6,34,8],[35,1,35,3],[35,6,35,8],[36,0,36,2],[37,1,37,8],[38,1,38,8],[29,2,29,3],[29,6,29,8],[30,2,30,3],[30,6,30,8],[31,2,31,3],[31,6,31,8],[26,2,26,3],[26,6,26,8],[27,2,27,3],[27,6,27,8],[28,2,28,3],[28,6,28,8],[23,2,23,3],[23,6,23,8],[24,2,24,3],[24,6,24,8],[25,2,25,3],[25,6,25,8],[20,2,20,3],[20,6,20,8],[21,2,21,3],[21,6,21,8],[22,2,22,3],[22,6,22,8],[17,2,17,3],[17,6,17,8],[18,2,18,3],[18,6,18,8],[19,2,19,3],[19,6,19,8],[14,2,14,3],[14,6,14,8],[15,2,15,3],[15,6,15,8],[16,2,16,3],[16,6,16,8],[11,1,11,3],[11,6,11,8],[12,1,12,3],[12,6,12,8],[13,2,13,3],[13,6,13,8],[8,1,8,3],[8,6,8,8],[9,1,9,3],[9,6,9,8],[10,1,10,3],[10,6,10,8],[7,6,7,8],[0,3,0,4],[1,3,1,4],[2,3,2,4],[4,0,4,8],[5,0,5,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"R3.2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["P11D CHECKLIST"]
["Objective: \n(1) To ensure that the disclosure of directors’ emoluments includes the correct amount for benefits in kind.\n(2) To ensure that there are no potential penalties arising from incorrect P11D and associated returns which would need including in the accounts."]
["The checklist sets out the common points to be considered when dealing with PAYE and Class 1 NIC on earnings –  it is not exhaustive."]
[]
[null,null,null,null,null,"Yes/No\nor N/A","Comments"]
[1,"Confirm all benefits are disclosed VAT inclusive."]
[2,"Are any employer’s assets being used privately by employees?"]
[3,"Were any employer’s assets transferred to an employee as a gift/sale at less than market value?"]
[4,"Were any goods or services supplied free or below market value?"]
[5,"Are the following examples of benefits properly declared on forms P11D (unless any expenses are covered by the statutory exemption for qualifying expenses or the amounts paid are within HMRC published limits):"]
[null,"(a)","Cars for private use;"]
[null,"(b)","Car fuel;"]
[null,"(c)","Excessive mileage allowances;"]
[null,"(d)","Beneficial loans (e.g. overdrawn directors’ loan accounts);"]
[null,"(e)","Private medical/dental fees and insurance;"]
[null,"(f)","General expense allowances;"]
[null,"(g)","Travelling and subsistence;"]
[null,"(h)","Vans made available for private use;"]
[null,"(i)","Entertainment;"]
[null,"(j)","Home telephone expenses paid or reimbursed;"]
[null,"(k)","Subscriptions;"]
[null,"(l)","Vouchers and credit cards;"]
[null,"(m)","Nursery places provided for children;"]
[null,"(n)","Educational assistance provided;"]
[null,"(o)","House, flat or other living accommodation;"]
[null,"(p)","Income tax paid to HMRC;"]
[null,"(q)","Holidays;"]
[null,"(r)","Private accountancy/legal fees;"]
[null,"(s)","Others (specify):"]
[6,"Was form P11D(b) signed by the client and submitted to HMRC, along with all necessary forms P11D before 6 July?"]
[7,"Were the employees provided with copy P11D returns by 6 July?  (Penalties may be levied if not supplied.)"]
[8,"Have copies of P11D returns been retained where employees left during the year? (An ex-employee has 3 years in which to ask for a copy: penalties may be levied if this is not available.)"]
[9,"Have employees been advised of any amounts paid to them under the Approved Mileage Allowance Payments scheme?"]
["Conclusions"]
[1,"The client has/has not* dealt correctly with all material matters relating to P11Ds."]
[2,"The accounts do/do not* correctly disclose benefits-in-kind in directors’ emoluments."]
[3,"There are/are no* potential P11D penalties which need including in the accounts."]
[4,"Our review of P11Ds has/has not* met our obligations under the letter of engagement."]
[5,"Any P11D aspects which require bringing to the client’s attention have been recorded on B5 and A6."]
[null,null,null,"Senior/Manager",null,"Date:"]
[null,null,null,"Reviewed by",null,"Date:"]
["*  Delete if not applicable."]

{"sheet":"Ac - Rop01","index":129,"n_rows":46,"n_cols":20,"rows_kept":46,"cut":false,"hidden":false,"merged":[[45,2,46,5],[45,9,47,12],[45,16,47,19],[27,18,28,19],[42,7,44,8],[42,14,44,15],[27,15,28,15],[27,4,28,4],[7,18,7,19],[8,18,8,19],[5,18,5,19],[0,18,0,19],[1,18,1,19],[3,0,3,19],[5,14,5,15],[5,16,5,17],[6,18,6,19],[7,14,7,15],[7,16,7,17],[8,14,8,15],[8,16,8,17],[6,12,6,13],[6,14,6,15],[6,16,6,17],[42,0,44,1],[7,12,7,13],[18,0,19,2],[18,3,19,3],[18,11,19,11],[8,12,8,13],[27,5,28,8],[27,12,28,12]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"}]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SAMPLE SELECTION PLANNING – SOFA / INCOME & EXPENDITURE"]
["Table of inherent risk",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assertion level risk (C8.4)"]
["assessment factors",null,null,null,null,null,null,null,null,null,null,null,null,null,"L",null,"M",null,"H"]
[null,null,null,null,null,null,null,null,null,null,null,"Financial","L",null,1.2,null,1.4,null,1.6]
["Approximate number of transactions ",null,null,null,null,null,null,null,null,null,null,"Statement","M",null,1.4,null,1.8,null,2.1]
["in year:",null,null,null,null,null,null,null,null,null,null,"level risk (C1)","H",null,1.6,null,2.1,null,2.5]
[]
["Sampling risk factor"]
["Test of detail only = Inherent risk factor (table figure) x 1/2"]
["OR"]
["Test of detail and (analytical review* or compliance*) = Inherent risk factor (table figure) x 1/3"]
["OR"]
["Test of detail and analytical review and compliance = Inherent risk factor (table figure) x 1/4"]
[]
[]
["Performance materiality",null,null,"=",null,"Materiality",null,null,null,null,null,"="]
[null,null,null,null,"Inherent risk factor (table figure)"]
["Monetary value of population",null,null,null,null,null,null,null,null,null,"(",100,"%)",null,null,"£ "]
["Value of items above performance materiality",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£(",null,null,")"]
["Value of scheduled other “key” items",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£(",null,null,")"]
["Value of residual population",null,null,null,null,null,null,null,null,null,"(",null,"%)",null,null,"£ "]
[]
[]
["Sample size ="]
["Residual population",null,null,null,"x","Sampling risk factor",null,null,null,"£",null,null,"x",null,null,"=",null,null,"(See maximum below)"]
[null,"Materiality",null,null,null,null,null,null,null,"£"]
["Plus: Number of items above performance materiality",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"="]
["Number of other “key” items",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"="]
["Actual sample size"]
["Conclusion"]
["I am satisfied that the actual sample size will fairly test the population."]
["Prepared by",null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
["Reviewed by",null,null,null,null,null,null,null,null,null,null,null,null,"Date"]
[]
["* Delete as appropriate."]
[]
["Tables of maximum sample sizes"]
[null,null,null,"Assertion level risk",null,null,null,null,null,null,"Assertion level risk",null,null,null,null,null,null,"Assertion level risk"]
[null,null,null,"L","M","H",null,null,null,null,"L","M","H",null,null,null,null,"L","M","H"]
["Financial statement risk",null,"L",20,25,30,null,"Financial statement risk",null,"L",13,17,20,null,"Financial statement risk",null,"L",10,13,15]
[null,null,"M",25,30,35,null,null,null,"M",17,20,23,null,null,null,"M",13,15,18]
[null,null,"H",30,35,40,null,null,null,"H",20,23,26,null,null,null,"H",15,18,20]
[null,null,"Table 1 – for tests of detail only",null,null,null,null,null,null,"Table 2 – for tests of detail and (analytical review* or tests of control*)",null,null,null,null,null,null,"Table 3 – for tests of detail and analytical review and tests of control"]

{"sheet":"Ac - Rop02","index":130,"n_rows":51,"n_cols":8,"rows_kept":51,"cut":false,"hidden":false,"merged":[[32,7,40,7],[32,3,40,3],[32,4,40,4],[32,5,40,5],[32,6,40,6],[32,1,32,2],[21,1,21,2],[50,1,50,2],[47,1,47,2],[41,0,41,2],[42,1,42,2],[46,0,46,2],[49,1,49,2],[48,1,48,2],[28,1,28,2],[29,0,29,2],[27,1,27,2],[30,1,30,2],[31,1,31,2],[33,1,33,2],[20,0,20,2],[0,3,0,5],[1,3,1,5],[2,3,2,5],[5,0,5,2],[6,1,6,2],[16,1,16,2],[18,1,18,2],[4,0,4,2],[14,1,14,2],[15,0,15,2],[17,1,17,2],[19,1,19,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Tailored by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Tailoring reviewed by:",null,null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"},null,null,"Completion reviewed by:",null,null,"Date:"]
["AUDIT PROGRAMME- RELATED PARTY TRANSACTIONS"]
[null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and date"]
["General"]
[1,"Review information provided by the trustees and management identifying the names of all known related parties and perform the following procedures in respect of the completeness of this information:"]
[null,"(a)","Review prior year working papers for names of known related parties."]
[null,"(b)","Review the academy’s procedures for identification of related parties."]
[null,"(c) ","Enquire as to the affiliation of the trustees and officers with other companies/undertakings."]
[null,"(d)","Review minutes of the meetings of members and those charged with governance and other relevant statutory records such as the register of directors’ interests."]
[null,"(e)","Enquire of other auditors currently involved in the audit, or predecessor auditors, as to their knowledge of additional related parties."]
[null,"(f)","Review invoices and correspondence from lawyers for indications of the existence of related parties or related party transactions."]
[null,"(g)","Enquire of the names of all pension and other trusts established for the benefit of employees and the names of their management.  "]
[2,"Consider the adequacy of control activities over the authorisation and recording of related party transactions."]
["Trustees"]
[3,"Prepare a schedule of movements on any loan account for a governor or other connected person."]
[4,"Review all month-end sales and purchase ledger balances to identify any accounts in the names of related parties."]
[5,"Enquire as to the interest of the trustees in other companies/undertakings."]
[6,"Schedule any payments made to trustees or related parties of trustees and consider whether each is allowed by the academy's governing document."]
["Transactions"]
[7,"Review the accounting records for large or unusual transactions or balances, in particular transactions recognised at or near the end of the financial period. For example:"]
[null,"(a)","Transactions with abnormal terms."]
[null,"(b)","Transactions that appear to lack a logical business/operational reason for their occurrence."]
[null,"(c) ","Transactions in which substance differs from form."]
[null,"(d)","Transactions processed or approved in a non-routine manner."]
[null,"(e)","High volume or significant transactions with certain suppliers or sponsors as compared with others."]
[8,"Discuss the nature and purpose of any unusual transactions with the management and/or trustees."]
[9,"Consider obtaining third party confirmation of transactions and balances."]
["Disclosure"]
[10,"Obtain sufficient appropriate audit evidence as to whether identified related party transactions have been properly recorded and disclosed.\nNB: Academies cannot claim exemption under FRS 102 33.1A "]
[11,"Ensure that if transactions exceed £2,500 cumulatively in the year to a specific party, a statement is included to confirm that this has been provided at no more than cost. "]
[12,"Ensure that this is also supported by a statement from the related party."]
[null,"Note: the following must be disclosed as material regardless of their size:\n\n\n\n\n\n\n"]
[null,null,"(a) names of the related parties"]
[null,null,"(b) description of the relationship"]
[null,null,"(c) description of the transaction"]
[null,null,"(d) the amounts involved"]
[null,null,"(e) amounts due to or from the related party at the balance sheet date, and any provisions against these balances"]
[null,null,"(f) details of guarantees given/received"]
[null,null,"(g) terms and conditions such as if the balance is secured, or the nature of the consideration to be provided in settlement. "]
["Management representations"]
[13,"In respect of related party relationships and transactions obtain a written representation from management concerning:"]
[null,"(a)","The completeness of information provided; "]
[null,"(b)","The appropriateness of the accounting treatment;"]
[null,"(c)","The adequacy of disclosure in the financial statements."]
["Conclusion"]
[14,"Whether sufficient appropriate audit evidence concerning all related parties and transactions with such parties and the adequacy of their disclosure in the financial statements has been obtained."]
[15,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[16,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[17,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Si","index":131,"n_rows":15,"n_cols":8,"rows_kept":15,"cut":false,"hidden":true,"merged":[[12,2,12,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"S"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["S ","OPERATIONAL EFFECTIVENESS OF CONTROLS"]
[]
[null,1]
[]
[null,2,"Audit programme"]
[]
[null,3,"Internal Control Evaluation"]
[]
[null,4]
[]
[null,5]

{"sheet":"Ac - Ss","index":132,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":true,"merged":[[4,6,4,8],[15,0,15,1],[16,0,16,1],[21,0,21,1],[4,4,4,5],[5,0,5,1],[11,1,11,2],[18,0,18,8],[6,0,6,3],[22,0,22,1],[7,1,7,2],[9,1,9,2],[8,1,8,2],[10,1,10,2],[19,0,19,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"S"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET - OPERATIONAL EFFECTIVENESS OF CONTROLS"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To test the effective operation of key controls where the risk assessment includes an expectation that they are operating effectively.",null,null,{"$f":"IF('Ac - Questions'!C194=\"Yes\",\"1, 2, 3\",\"\")","v":""},null,"Yes/No"]
[2,"To test the effective operation of key controls where substantive tests alone do not provide sufficient evidence of operation.",null,null,{"$f":"IF('Ac - Questions'!C194=\"Yes\",\"1, 2, 3\",\"\")","v":""},null,"Yes/No"]
[3,"To seek to reduce the nature or extent of substantive testing where reliance on controls is more effective.",null,null,{"$f":"IF('Ac - Questions'!C194=\"Yes\",\"1, 2, 3\",\"\")","v":""},null,"Yes/No"]
[4,"To ensure that reliance on the testing of controls at the interim stage or in earlier years is only relied upon where it is appropriate to do so.",null,null,{"$f":"IF('Ac - Questions'!C194=\"Yes\",\"4, 5, 6, 7, 8, 9\",\"\")","v":""},null,"Yes/No"]
[5,"To identify weaknesses in internal controls that should be brought to the attention of management.",null,null,{"$f":"IF('Ac - Questions'!C194=\"Yes\",\"10, 11\",\"\")","v":""},null,"Yes/No"]
["Planning conclusion"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,"Date:"]
["Final conclusion"]
["From tests of controls carried out I confirm that *(subject to the matters highlighted on B6 or B9) in my opinion such procedures provide additional appropriate audit evidence as to the completeness, accuracy and validity of information in the accounts."]
[]
[]
["Prepared by:",null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - S2","index":133,"n_rows":42,"n_cols":9,"rows_kept":42,"cut":false,"hidden":true,"merged":[[36,1,36,2],[31,1,31,2],[20,0,20,2],[30,1,30,2],[29,1,29,2],[21,1,21,2],[35,0,35,2],[34,1,34,2],[32,0,32,2],[33,1,33,2],[15,1,15,2],[17,1,17,2],[28,1,28,2],[16,0,16,2],[4,0,4,2],[11,1,11,2],[5,0,5,2],[10,1,10,2],[6,1,6,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","S2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - OPERATIONAL EFFECTIVENESS OF CONTROLS"]
[null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments","Initials and date"]
["General"]
[1,"Testing the operational effectiveness of internal controls should be undertaken where:"]
[null,"(a)","the risk assessment includes an expectation that controls are operating effectively;"]
[null,"(b)","substantive tests alone do not provide sufficient evidence of operation;"]
[null,"(c) ","this is more effective than relying solely on substantive procedures."]
[2,"Where it is planned to rely on controls over a significant/high risk area confirm that the testing of those controls takes place in the current period."]
[3,"Document each control to be tested on the ICE (S3) and reference each to the working papers evidencing the compliance test."]
[null,"(a)","How the controls were applied at relevant times during the period under audit. "]
[null,"(b)","The consistency with which they were applied."]
[null,"(c)","By whom or by what means they were applied."]
[null,"Note. Inquiry alone is not sufficient to test the operational effectiveness of controls."]
["Interim testing"]
[4,"Where the operating effectiveness of controls was tested during an interim period:"]
[null,"(a)","Obtain audit evidence about significant changes to those controls subsequent to the interim period;"]
[null,"(b)","Determine the additional audit evidence to be obtained for the remaining period."]
["Reliance on testing in prior years"]
[5,"Determine whether it is appropriate to use audit evidence about the operating effectiveness of controls obtained in previous audits. Consider:"]
[null,"(a)","The effectiveness of other elements of internal control, including the control environment, the entity's monitoring of controls, and the entity's risk assessment process;"]
[null,"(b)","The risks arising from the characteristics of the control, including whether it is manual or automated;"]
[null,"(c)","The effectiveness of general IT-controls;"]
[null,"(d)","The effectiveness of the control and its application by the entity, including the nature and extent of deviations in the application of the control noted in previous audits, and whether there have been personnel changes that significantly affect the application of the control;"]
[null,"(e)","Whether the lack of a change in a particular control poses a risk due to changing circumstances; and"]
[null,"(f)","The risks of material misstatement and the extent of reliance on the control."]
[6,"Where it is planned to rely on evidence about the operating effectiveness of controls obtained in prior audits, has evidence about whether those specific controls have subsequently changed been obtained?"]
[7,"Where it is planned to place reliance on controls that have changed since they were last tested has the operating effectiveness of those controls been tested this year?"]
[8,"Where it is planned to place reliance on controls that have not changed since they were last tested, confirm that those controls were last tested no more than two years ago."]
[9,"Where it is planned to place reliance on a number of controls that have not changed since they were last tested, confirm that some of those controls were tested this year."]
["Failure of controls"]
[10,"Consider whether the results of substantive testing indicate that controls may not be operating properly."]
[11,"Where deviations from controls are identified make specific inquiries to understand the extent and potential consequences of each."]
["Conclusion"]
[12,"Consider whether:"]
[null,"(a)","It is appropriate to place the planned reliance on the operational effectiveness of internal controls tested in the current period."]
[null,"(b)","It is appropriate to place the planned reliance on the operational effectiveness of internal controls tested in previous periods."]
[null,"(c) ","There are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[null,"(d)","Any weaknesses in control identified constitute significant deficiencies."]
[null,"(e)","Additional audit procedures are required."]

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[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"Reviewed by:",null,null,"Date:",null,"S3"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["INTERNAL CONTROL EVALUATION"]
["Ref","Business area",null,"Key Control",null,null,null,"Test of Operational Effectiveness",null,null,null,"Ref. to detailed work","Results satis-factory\nY/N","Place reliance on control?\nY/N"]

{"sheet":"Ac - Ti","index":135,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"T"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["T","SUBSEQUENT EVENTS"]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme - subsequent events"]
[]
[null,3]
[]
[null,4]
[]
[null,5]
[]
[null,6]

{"sheet":"Ac - Ts","index":136,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":false,"merged":[[9,1,9,2],[4,4,4,5],[4,6,4,8],[8,1,8,2],[7,1,7,2],[5,0,5,1],[6,0,6,3],[13,0,13,1],[14,0,14,1],[20,0,20,1],[21,0,21,1],[17,0,17,8],[18,0,18,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"T"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET - SUBSEQUENT EVENTS"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that all material adjusting and non-adjusting subsequent events are identified and correctly treated in the accounts.",null,null,{"$f":"IF('Ac - Questions'!C201=\"Yes\",\"1, 2, 3\",\"\")","v":"1, 2, 3"},null,"Yes/No"]
[2,"To ensure that the going concern basis of accounting is appropriate.",null,null,{"$f":"IF('Ac - Questions'!C201=\"Yes\",\"4, 5, 6, 7,8, 9, 10\",\"\")","v":"4, 5, 6, 7,8, 9, 10"},null,"Yes/No"]
[3,"To confirm that all necessary disclosures concerning subsequent events have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C201=\"Yes\",\"11, 12\",\"\")","v":"11, 12"},null,"Yes/No"]
["Planning conclusion"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,"Date:"]
[]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* subsequent events are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - T2","index":137,"n_rows":63,"n_cols":9,"rows_kept":63,"cut":false,"hidden":false,"merged":[[4,0,4,2],[16,1,16,2],[55,0,55,2],[6,1,6,2],[44,1,44,2],[49,1,49,2],[50,1,50,2],[54,1,54,2],[43,1,43,2],[29,1,29,2],[37,1,37,2],[62,1,62,2],[56,1,56,2],[28,0,28,2],[5,0,5,2],[7,1,7,2],[30,1,30,2],[48,0,48,2],[38,1,38,2],[41,1,41,2],[42,1,42,2],[36,1,36,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","T2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME – SUBSEQUENT EVENTS"]
[null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments","Initials and date"]
["Subsequent events"]
[1,"Obtain an understanding of any procedures management has established to ensure that subsequent events are identified."]
[2,"Review the following to ensure that nothing has occurred since the year end which should be disclosed or provided for:"]
[null,"(a)","management accounts;"]
[null,"(b)","the latest budgets, forecasts or other management reports;"]
[null,"(c)","cash book, invoices and bank statements;"]
[null,"(d)","correspondence;"]
[null,"(e)","minutes of meetings; and"]
[null,"(f)","major sponsorship agreements or other contracts."]
[null,"(g)","searching news / media / online reports; and"]
[null,"(h)","political changes that might have an effect on the operation of academies."]
[3,"Discuss with management and ensure that all material items have been identified. Consider the following:"]
[null,"(a)","The current status of items that were accounted for on the basis of preliminary or inconclusive data."]
[null,"(b)","Whether new commitments, borrowings or guarantees have been entered into."]
[null,"(c)","Whether sales or acquisition of assets have occurred or are planned."]
[null,"(d)","Whether grant and other funding has been received as expected."]
[null,"(e)","Whether any assets have been appropriated by government or destroyed, for example, by fire or flood."]
[null,"(f)","Whether there have been any developments regarding risk areas and contingencies."]
[null,"(g)","Whether any unusual accounting adjustments have been made or are contemplated."]
[null,"(h)","Whether events have occurred or are likely to occur that bring into question the appropriateness of accounting policies used."]
[null,"(i)","Whether events have occurred that are relevant to the measurement of estimates or provisions."]
[null,"(j)","Whether any events have occurred that are relevant to the recovery of assets."]
[null,"(k)","Any changes to the academies operated by the company."]
["Going concern"]
[4,"Enquire what information is available to management when making their assessment of going concern."]
[5,"Obtain copies of cash flow forecasts and/or budgets and consider:"]
[null,"(a)","The reliability of the underlying data."]
[null,"(b)","The adequacy of support for the assumptions underlying the forecast."]
[null,"(c)","Whether the assumptions underlying the forecast are consistent with our understanding of the business and other information obtained during the audit."]
[null,"(d)","Whether they provide adequate evidence of the academy’s ability to continue as a going concern;"]
[null,"(e)","Where a period of less than 12 months has been considered, what other evidence is available to support the academy’s ability to continue as a going concern."]
[null,"Note 1: The auditor should maintain professional scepticism  when reviewing the future cash flow relevant to the entity's ability to continue as a going concern. ISA (UK) 570.12D1"]
[null,"Note 2: The auditor should be aware that the ESFA now requires Academies to provide forcasts for three financial years. These should be considered in the above work. "]
[6,"Where no cash flow forecasts or budgets are available:"]
[null,"(a)","describe what evidence is available to support the company’s ability to continue as a going concern."]
[null,"(b)","record the evidence obtained to demonstrate that the directors have considered a period of at least 12 months from the expected date of approval of the accounts."]
[7,"Investigate any apparent delay or unwillingness to approve the accounts and consider whether this gives rise to any doubts about going concern."]
[8,"Where there are any doubts about going concern complete the checklist on T3 and consider what effect, if any, any “yes” answers will have on the company’s ability to continue trading as a going concern."]
[9,"Confirm the trustees have considered the guidance on going concern issued by the FRC  on 'Guidance on Risk Management and Internal Control and Related Financial and Business Reporting', as recommended by the ESFA."]
[10,"Seek written representations from management regarding:"]
[null,"(a)","its plans for future action;"]
[null,"(b)","its assessment that the academy is a  going concern;"]
[null,"(c)","any relevant disclosures in the financial statements. "]
["Presentation and disclosure"]
[11,"Ensure that there is evidence on the file to support all disclosures made for both adjusting and non-adjusting events."]
[12,"If the period considered by the client in assessing going concern is less than one year from the date of approval of the financial statements: "]
[null,"a)","Has this been disclosed in the accounts?"]
[null,"b)","Where this has not been disclosed in the accounts note on B6 and B9 for inclusion in the audit report."]
["Bespoke tests"]
[13,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[14,"Consider whether "]
[null,"(a)","all events up to the date of completion of this section that may require adjustment of, or disclosure in, the financial statements have been identified;"]
[null,"(b)","there are any indications that the going concern basis may not be appropriate;"]
[null,"(c)","matters have been properly presented and disclosed in the accounts;"]
[null,"(d)","there are any implications for the audit report;"]
[null,"(e)","there are any points which need to be included in a letter of representation or letter of comment and record this on A5 or A6 as appropriate."]
[15,"Assess whether the initial materiality, risk assessment or extent of reliance on controls should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - T3","index":138,"n_rows":37,"n_cols":9,"rows_kept":37,"cut":false,"hidden":false,"merged":[[36,1,36,6],[29,1,29,6],[30,1,30,6],[31,1,31,6],[32,1,32,6],[33,1,33,7],[34,1,34,6],[27,1,27,6],[16,1,16,6],[17,1,17,6],[18,1,18,6],[19,1,19,6],[20,1,20,6],[22,1,22,6],[23,1,23,6],[24,1,24,6],[25,1,25,6],[26,1,26,6],[15,1,15,6],[5,1,5,6],[6,1,6,6],[7,1,7,6],[8,1,8,6],[9,1,9,6],[10,1,10,6],[11,1,11,6],[12,1,12,6],[13,1,13,6],[14,1,14,6]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,"Date:",null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,"Date:",null,null,"T3"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["GOING CONCERN – CHECKLIST"]
[1,"Financial",null,null,null,null,null,null,"YES/NO"]
[1.01,"Net liability or net current liability position."]
[1.02,"Necessary borrowing facilities have not been agreed."]
[1.03,"Fixed-term borrowings approaching maturity without realistic prospects of renewal or repayment; or excessive reliance on short-term borrowings to finance long-term assets."]
[1.04,"Major debt repayment falling due where refinancing is necessary to the entity's continued existence."]
[1.05,"Major restructuring of debt."]
[1.06,"Indications of withdrawal of financial support by debtors and other creditors."]
[1.07,"Negative operating cash flows indicated by historical or prospective financial statements."]
[1.08,"Adverse key financial ratios."]
[1.0900000000000001,"Substantial operating losses or significant deterioration in the value of assets used to generate cash flows."]
[1.1000000000000001,"Major losses or cash flow problems which have arisen since the balance sheet date."]
[1.1100000000000001,"Inability to pay creditors on due dates."]
[1.1200000000000001,"Inability to comply with the terms of loan agreements."]
[1.1299999999999999,"Reduction in normal terms of trade credit by suppliers."]
[1.1399999999999999,"Change from credit to cash-on-delivery transactions with suppliers."]
[1.1499999999999999,"Inability to obtain financing for essential new product development or other essential investments."]
[1.1599999999999999,"Substantial sales of fixed assets not intended to be replaced."]
[2,"Operational"]
[2.0099999999999998,"Loss of key management without replacement."]
[2.02,"Loss of key staff without replacement."]
[2.0299999999999998,"Loss of a major market, franchise, license, or principal supplier."]
[2.04,"Labour difficulties or shortages of important supplies."]
[2.0499999999999998,"Fundamental changes in the market or technology to which the entity is unable to adapt adequately."]
[2.06,"Technical developments which render a key product obsolete."]
[3,"Other"]
[3.01,"Non-compliance with capital or other statutory requirements."]
[3.02,"Pending legal or regulatory proceedings against the entity that may, if successful, result in claims that are unlikely to be satisfied."]
[3.03,"Changes in legislation or government policy expected to adversely affect the entity."]
[3.04,"Issues which involve a range of possible outcomes so wide that an unfavourable result could affect the appropriateness of the going concern basis."]
[null,"If “Yes”, specify:"]
[]
[4,"Conclusion"]
[4.0999999999999996,"Complete the conclusion schedule on T3.1."]

{"sheet":"Ac - T3.1","index":139,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[17,2,17,6],[21,5,21,6],[23,5,23,6],[11,1,11,6],[12,2,12,6],[13,2,13,6],[14,2,14,6],[15,2,15,6],[16,2,16,6],[10,2,10,6],[5,1,5,6],[6,1,6,6],[7,1,7,6],[8,1,8,6],[9,2,9,6]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"T3.1"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["GOING CONCERN - CONCLUSION "]
[null,null,null,null,null,null,null,null,"YES/N/A*"]
[1,"Where going concern has been reviewed by the directors for a period of less than 12 months from the expected date of approval of the accounts and management will not extend this period has this been disclosed in the accounts or in the audit report and have you considered issuing a modified audit opinion?"]
[2,"Where the accounts have been drawn up on a going concern basis has sufficient audit evidence been obtained supporting the appropriateness of management's use of the going concern basis?"]
[3,"Where you have been unable to obtain all the information and evidence necessary to adequately assess the company’s ability to continue as a going concern, has a suitably worded qualified audit report been drafted?"]
[4,"Where the accounts have not been drawn up on a going concern basis, either:"]
[null,"(a)","are you happy that the basis of preparation of the accounts is reasonable and that there is adequate disclosure in the accounts;* or"]
[null,"(b)","has a suitably worded qualified audit report being drafted?*"]
[5,"Where there is material uncertainty about the company’s ability to continue as a going concern have we:"]
[null,"(a)","Evaluated management's plans for future action?"]
[null,"(b)","Evaluated the reliability of the underlying data and reasonableness of assumptions used by management when preparing cash flow and other forecasts?"]
[null,"(c)","Considered whether any additional information has become available since management's assessment?"]
[null,"(d)","Determined whether the financial statements adequately describe the principal events or conditions that may cast significant doubt on the entity's ability to continue as a going concern and management's plans to deal with these events or conditions? Where the conditions are adequately disclosed in the financial statements this should be reported in the \"Material Uncertainty Related to Going Concern\" paragraph of the audit report, which would be unmodified in this respect."]
[null,"(e)","Determined whether the financial statements disclose clearly that there is a material uncertainty related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern and, therefore, that it may be unable to realise its assets and discharge its liabilities in the normal course of business?"]
[null,"(f)","Drafted a suitably worded audit report including a \"Material Uncertainty Related to Going Concern\" paragraph as appropriate?"]
[]
[]
[]
["Prepared by:",null,null,null,"Date:"]
[]
["Reviewed by:",null,null,null,"Date:"]
["*  Delete if not applicable."]

{"sheet":"Ac - Ui","index":140,"n_rows":19,"n_cols":8,"rows_kept":19,"cut":false,"hidden":true,"merged":[]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"U"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["U","VALUE ADDED TAX"]
[]
[null,1,"VAT account/reconciliation"]
[]
[null,2,"Audit programme"]
[]
[null,3,"Analysis of VAT account"]
[]
[null,4]
[]
[null,5]
[]
[null,6]
[]
[null,7]

{"sheet":"Ac - Us","index":141,"n_rows":22,"n_cols":9,"rows_kept":22,"cut":false,"hidden":true,"merged":[[16,0,16,8],[17,0,17,8],[20,0,20,1],[4,6,4,8],[12,0,12,1],[13,0,13,1],[19,0,19,1],[5,0,5,1],[6,0,6,3],[4,4,4,5],[8,1,8,2],[7,1,7,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"U"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET- VALUE ADDED TAX"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that VAT refunds have been accounted for correctly.",null,null,{"$f":"IF('Ac - Questions'!C210=\"Yes\",\"4, 5, 6, 7\",\"\")","v":""},null,"Yes/No"]
[2,"To confirm that any necessary disclosures concerning VAT have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C210=\"Yes\",\"8\",\"\")","v":""},null,"Yes/No"]
["Planning conclusion"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,"Date:"]
[]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* VAT is fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - U2","index":142,"n_rows":20,"n_cols":9,"rows_kept":20,"cut":false,"hidden":true,"merged":[[4,0,4,2],[10,1,10,2],[14,1,14,2],[12,1,12,2],[13,1,13,2],[11,1,11,2],[19,1,19,2],[18,1,18,2],[5,0,5,2],[17,0,17,2],[8,1,8,2],[15,0,15,2],[16,1,16,2],[6,1,6,2],[7,1,7,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","U2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME – VALUE ADDED TAX"]
[null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments","Initials and date"]
["General"]
[1,"Obtain and check, or prepare, a lead schedule for the current year’s figures."]
[2,"Enquire into and make notes of reasons for any major variations from expectations."]
[3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["VAT accounting"]
[4,"Review the VAT treatment of any classes of transaction where they may be any doubts as to the recoverability under the refund scheme. For example, transactions outside the ordinary activities of the academy."]
[null,"From the date of Royal Assent of the Finance Bill 2011 academies can recover allowable VAT retrospectively from 1 April 2011. Adjustments for VAT not claimed from 1 April 2011 are subject to the normal time limits for claiming (four years). The refund scheme does not extend to VAT incurred on goods and services purchased before 1 April 2011."]
[5,"Obtain and check, or prepare, a VAT control account.  Agree the VAT repayment due to the relevant VAT return."]
[6,"Vouch the entries on the VAT control account to the VAT returns."]
[7,"Reconcile relevant expenditure per the accounts to the inputs recorded on the VAT returns."]
["Presentation and disclosure"]
[8,"Consider whether balances relating to VAT are appropriately presented in the accounts and whether any additional disclosures are required."]
["Conclusion"]
[9,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[10,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - Vi","index":143,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"V"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["V",null,"NOMINAL LEDGER"]
[]
[1]
[]
[2,null,"Audit programme"]
[]
[3,null,"Review of accounting estimates for bias"]
[]
[4,null,"Testing journal entries: Working paper"]
[]
[5]
[]
[6]

{"sheet":"Ac - Vs","index":144,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[22,0,22,1],[10,1,10,2],[11,1,11,2],[15,0,15,1],[16,0,16,1],[21,0,21,1],[18,0,18,8],[19,0,19,8],[9,1,9,2],[4,4,4,5],[4,6,4,8],[5,0,5,1],[6,0,6,3],[7,1,7,2],[8,1,8,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"V"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET- NOMINAL LEDGER"]
[null,null,null,null,"Planning",null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives have been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that opening balances have been brought forward correctly and are free from material error or misstatement.",null,null,{"$f":"IF('Ac - Questions'!C216=\"Yes\",\"1, 2, 3, 4, 5\",\"\")","v":"1, 2, 3, 4, 5"},null,"Yes/No"]
[2,"To ensure that the accounting records provide an appropriate basis for the preparation of the accounts.",null,null,{"$f":"IF('Ac - Questions'!C216=\"Yes\",\"2, 3\",\"\")","v":"2, 3"}]
[3,"To ensure that accounting policies have been consistently applied.",null,null,{"$f":"IF('Ac - Questions'!C216=\"Yes\",\"4\",\"\")","v":"4"},null,"Yes/No"]
[4,"To ensure that all journal adjustments are appropriate and have been processed correctly.",null,null,{"$f":"IF('Ac - Questions'!C216=\"Yes\",\"6\",\"\")","v":"6"},null,"Yes/No"]
[5,"To ensure that all accounting estimates recognised or disclosed in the accounts are reasonable in the context of the applicable accounting framework.",null,null,{"$f":"IF('Ac - Questions'!C216=\"Yes\",\"7, 8, 9\",\"\")","v":"7, 8, 9"},null,"Yes/No"]
["Planning conclusion"]
[]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
["Prepared by:",null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* the nominal ledger is fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - V2","index":145,"n_rows":38,"n_cols":10,"rows_kept":38,"cut":false,"hidden":false,"merged":[[29,7,29,8],[37,1,37,2],[37,7,37,8],[32,7,32,8],[33,1,33,2],[33,7,33,8],[34,7,34,8],[36,7,36,8],[35,1,35,2],[35,7,35,8],[32,0,32,2],[36,1,36,2],[34,0,34,2],[30,7,30,8],[31,7,31,8],[6,1,6,2],[6,7,6,8],[16,1,16,2],[11,7,11,8],[16,7,16,8],[7,1,7,2],[8,1,8,2],[10,1,10,2],[15,0,15,2],[14,1,14,2],[28,7,28,8],[21,0,21,2],[27,7,27,8],[25,7,25,8],[23,1,23,2],[23,7,23,8],[4,7,4,8],[5,7,5,8],[9,7,9,8],[7,7,7,8],[18,7,18,8],[14,7,14,8],[17,7,17,8],[8,7,8,8],[10,7,10,8],[15,7,15,8],[12,7,12,8],[13,7,13,8],[19,7,19,8],[22,7,22,8],[27,1,27,2],[21,7,21,8],[22,1,22,2],[26,7,26,8],[24,7,24,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"V2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME - NOMINAL LEDGER"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
["General"]
[1,"Agree the opening balances to last year’s accounts."]
[2,"Agree or reconcile the financial statements with the underlying accounting records."]
[3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["Opening Balances"]
[4,"Consider whether:"]
[null,"a)","The comparative information agrees with the amounts and other disclosures presented in the prior period or, when appropriate, have been restated."]
[null,"b)","The accounting policies reflected in the comparative information are consistent with those applied in the current period. "]
[null,"c)","have been changes in accounting policies, whether those changes have been properly accounted for and adequately presented and disclosed."]
[5,"Investigate any apparent misstatements in the comparative figures to determine whether there is a material impact on the current period accounting or disclosure."]
["Journals"]
[6,"Test the appropriateness of journal entries recorded in the general ledger and other adjustments made in the preparation of the financial statements including:"]
[null,"a)","Making inquiries of individuals involved in the financial reporting process about inappropriate or unusual activity relating to the processing of journal entries and other adjustments;"]
[null,"b)","Selecting journal entries and other adjustments made at the end of a reporting period; and"]
[null,"c)","Considering the need to test journal entries and other adjustments throughout the period. "]
[null,"(d)","Documenting the basis of sample selection and the details of the journals tested."]
["Accounting Estimates"]
[7,"Review accounting estimates for bias and evaluate whether the circumstances producing the bias, if any, represent a risk of material misstatement due to fraud."]
[8,"As part of the above review:"]
[null,"a)","Evaluate whether the judgments and decisions made by management in making the accounting estimates included in the financial statements, even if they are individually reasonable, indicate a possible bias on the part of the entity's management that may represent a risk of material misstatement due to fraud."]
[null,"b)","Where there are indications of bias, re-evaluate the assessment of all accounting estimates."]
[null,"c)","Perform a retrospective review of management judgments and assumptions related to significant accounting estimates reflected in the financial statements of the prior year. "]
[9,"Consider the following procedures where estimates are used by management (e.g. in determining the value of accruals or provisions)."]
[null,"a)","Where not already done, obtain audit evidence about the general reliability of the academy’s estimating procedures and methods, including relevant control activities."]
[null,"b)","Consider whether adjustments to any estimating formulae may be required."]
[null,"c)","Consider whether differences between actual results and previous estimates have been quantified and that, where necessary, appropriate adjustments or disclosures made."]
[null,"d)","If expert opinion is sought, whether assessment of the independence of the expert and basis of the underlying assumptions have been performed."]
["Bespoke tests"]
[10,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[11,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[12,"Consider whether there are any points which need to be included in a letter of representation or letter of comment and record on A5 or A6 as appropriate."]
[13,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]

{"sheet":"Ac - V3","index":146,"n_rows":5,"n_cols":11,"rows_kept":5,"cut":false,"hidden":false,"merged":[[9,6,9,10],[4,6,4,10],[5,6,5,10],[6,6,6,10],[7,6,7,10],[8,6,8,10]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,"Reviewed by:",null,"Date:",null,"V3"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["REVIEW OF ACCOUNTING ESTIMATES FOR BIAS"]
["Accounting estimate","Last year\n£'000\n","Actual cost\n£'000\n","This year\n£'000\n","Our estimate of this year\n£'000","Variance\n£'000","Comments"]

{"sheet":"Ac - V4","index":147,"n_rows":27,"n_cols":8,"rows_kept":27,"cut":false,"hidden":false,"merged":[[18,0,18,7],[21,0,21,7],[24,0,24,7],[27,0,27,7],[4,0,4,7],[6,0,6,7],[9,0,9,7],[12,0,12,7],[14,0,14,7],[15,0,15,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,"Date:",null,"V4"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["TESTING JOURNAL ENTRIES: WORKING PAPER"]
["ISA (UK) 240 requires the testing of journal entries as part of the response to management override of controls. Proper completion of this working paper will help satisfy those requirements."]
["What is the objective of test?"]
[]
[]
["How has completeness of the population for testing been ensured?"]
[]
[]
["What criteria have been used for review and testing?"]
[]
[]
["What are the results of discussions with individuals involved in the financial reporting process about unusual or inappropriate journals?"]
[]
[]
["Explain whether or not it is necessary to look at journals throughout the year."]
[]
[]
["What review and testing procedures have been performed?"]
[]
[]
["Document details of the journals tested and the results."]
[]
[]
["Conclusion"]

{"sheet":"Ac - Wi","index":148,"n_rows":21,"n_cols":4,"rows_kept":21,"cut":false,"hidden":true,"merged":[]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"W"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["W","GROUP ACCOUNTS"]
[]
[null,1,"Lead schedule"]
[]
[null,2,"Audit programme - Group accounts"]
[]
[null,3,"Audit programme - Component auditors"]
[]
[null,4,"Group audit instructions for component auditors"]
[]
[null,5,"Group accounts questionnaire for component auditors"]
[]
[null,6,"Reporting to the Group auditor"]
[]
[null,7,"Component auditor's confirmation"]
[]
[null,8,"Review of component auditor's working papers"]

{"sheet":"Ac - Ws","index":149,"n_rows":26,"n_cols":9,"rows_kept":26,"cut":false,"hidden":true,"merged":[[4,6,4,8],[4,0,4,1],[4,4,4,5],[7,8,10,8],[6,0,6,2],[7,0,10,0],[5,0,5,1],[7,4,10,4],[24,0,24,1],[20,0,20,8],[7,1,10,2],[7,5,10,5],[12,1,12,2],[11,1,11,2],[17,0,17,1],[18,0,18,1],[21,0,21,8],[7,6,10,6],[14,0,14,8],[23,0,23,1],[7,7,10,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,null,"W"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SUMMARY SHEET - GROUP ACCOUNTS"]
[null,null,null,null,null,null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*","Reference to bespoke tests to be carried out","Have the objectives have been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that the consolidation is prepared in accordance with applicable legislation and accounting standards.",null,null,{"$f":"IF('Ac - Questions'!C224=\"Yes\",\"1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24\",\"\")","v":""},null,"Yes/No"]
[]
[]
[]
[2,"To ensure that sufficient appropriate evidence is obtained in respect of components not audited by the group engagement team.",null,null,{"$f":"IF('Ac - Questions'!C224=\"Yes\",\"5\",\"\")","v":""},null,"Yes/No"]
[3,"To confirm that all necessary disclosures in the consolidated accounts have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('Ac - Questions'!C224=\"Yes\",\"25, 26\",\"\")","v":""},null,"Yes/No"]
["Planning conclusion"]
["Materiality or, where applicable, section specific materiality, (C7) has been set at ............................"]
["I am satisfied that from the tests planned sufficient appropriate evidence can be gained to satisfy the objectives."]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["Final conclusion"]
["From the audit work carried out I confirm that:\n-  the work has been performed in accordance with the audit programme;\n-  the work performed and the results obtained have been adequately documented;\n-  all necessary information has been collected for the presentation and disclosure in the financial statements. \n-  sufficient and appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* the group accounts are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"Ac - W2","index":150,"n_rows":60,"n_cols":9,"rows_kept":60,"cut":false,"hidden":true,"merged":[[59,1,59,2],[49,0,49,2],[48,1,48,2],[35,1,35,2],[45,1,45,2],[42,1,42,2],[44,1,44,2],[39,1,39,2],[41,1,41,2],[40,1,40,2],[47,1,47,2],[43,1,43,2],[46,0,46,2],[56,1,56,2],[50,1,50,2],[52,1,52,2],[55,1,55,2],[51,1,51,2],[27,8,31,8],[32,4,34,4],[27,4,31,4],[27,5,31,5],[27,6,31,6],[27,7,31,7],[32,5,34,5],[32,6,34,6],[32,7,34,7],[32,8,34,8],[4,0,4,2],[5,0,5,2],[8,1,8,2],[20,0,20,2],[12,1,12,2],[6,1,6,2],[19,1,19,2],[18,1,18,2],[13,1,13,2],[7,1,7,2],[21,1,21,2],[27,1,27,2],[38,1,38,2],[22,1,22,2],[36,1,36,2],[25,1,25,2],[24,1,24,2],[26,1,26,2],[23,1,23,2],[32,1,32,2],[37,1,37,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:","W2"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME – GROUP ACCOUNTS"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments","Initials and date"]
["General"]
[1,"For a component that is significant due to its individual financial significance to the group confirm that the group engagement team, or a component auditor on its behalf, has performed an audit of the financial information of the component using component materiality."]
[null,"Note. For guidance on determination of significant components, please refer to section 4.3 of the guidance notes or ISA (UK) 600.A5."]
[2,"Where a component is significant due to a significant  risk of misstatement in the group financial statements carry out at least one of the following procedures:"]
[null,"(a)","performing an audit of the component using component materiality;"]
[null,"(b)","auditing one or more account balances, classes of transactions or disclosures relating to the significant risks;"]
[null,"(c)","carrying out specific audit procedures on the likely significant risk areas."]
[3,"For components that are not significant perform analytical procedures at group level. "]
[4,"Where sufficient appropriate audit evidence cannot be obtained through the audit of significant components, group wide controls and analytical review, select components that are not significant and either:"]
[null,"(a)","audit the component using component materiality;"]
[null,"(b)","audit one or more account balances, classes of transactions or disclosures;"]
[null,"(c)","review the component financial statements using component materiality; or"]
[null,"(d) ","complete other specified procedures."]
[null,"Components selected should vary over a period of time."]
[5,"Where components of the group not audited by the group engagement team are material: complete the audit programme for component auditors (W3)."]
["Consolidation"]
[6,"Agree figures in the accounts to the consolidation workings."]
[7,"Ensure all significant components (unless excluded components are in total not material) have been included in the group financial statements."]
[8,"Ensure that the financial information identified in a component auditor's communication is the financial information incorporated in the group accounts."]
[9,"Review last year's consolidation entries to ensure all relevant entries have been recorded."]
[10,"Consider whether they are still appropriate."]
[11,"Check in detail all material current year permanent and other adjustments and evaluate whether any fraud risk factors or indication of management bias exist."]
[12,"Obtain and check, or prepare, reconciliations of the movements in:"]
[null,"(a)","reserves;"]
[null,"(b)","minority interests;"]
[null,"(c)","investments;"]
[null,"(d)","deferred tax."]
[13,"Ensure that:"]
[null,"(a)","All intra-group balances; and"]
[null,"(b)","All intra-group trading and charges have been eliminated."]
[14,"Ensure all investments in subsidiary undertakings have been eliminated, including provision for losses."]
[15,"Ensure unrealised profit in stock and fixed assets has been eliminated."]
[16,"Ensure Gift Aid passed from subsidiary to parent has been eliminated."]
[17,"Ensure consistent accounting policies have been adopted throughout the group. Where a component has used different accounting policies ensure that the component information has been appropriately adjusted for the group accounts."]
[18,"Where the group financial statements include the financial statements of a component with a period end that differs from that of the group, ensure that appropriate adjustments have been made to those financial statements."]
[19,"Check arithmetical accuracy of the consolidation."]
[20,"Consider whether any matters in the audit reports of the subsidiaries need to be reflected in the group audit report."]
[21,"Aggregate the uncorrected misstatements of subsidiary undertakings with those of the parent and consider in the context of the group’s accounts."]
[22,"Consider the impact on the group audit of any limitations in scope on component audit evidence or instances where is has  not been possible to obtain sufficient audit evidence."]
[23,"Ensure that a subsequent events review is completed for components up to the date of signing the group audit report. Where appropriate ensure that programmes T2 and A1.2 are completed."]
[24,"Confirm that branches with their own legal identity do not fall within the SORP definition of a branch (GL4), and have therefore been correctly consolidated. Ensure return received for each material branch."]
["Presentation and disclosure"]
[25,"Carry out a final review of the consolidated accounts as a whole."]
[26,"Ensure that the appropriate supplements to the standard disclosure checklist dealing with consolidated accounts are properly completed (A7.6)."]
["Conclusion"]
[27,"Consider whether there are any items which need to be included in a letter of representation or further items that should be included in the  letter of comment and record on A5 or A6 as appropriate."]
[28,"Assess whether the initial materiality and/or risk assessment should be revised in view of the audit evidence obtained.  Record details of any necessary adjustments on B6 or B9.  Consider the impact on the remainder of the audit work and on any work undertaken to date."]
[29,"Determine which identified deficiencies are to be included in the letter of comment; consider:"]
[null,"(a)","deficiencies in group wide controls identified by the group audit team;"]
[null,"(b)","deficiencies in internal control at components whether identified by the group audit team or the component auditors."]
[30,"Ensure that any instances of fraud, or indications that fraud may exist, whether at group or component level are communicated to group management."]
[31,"Make reference in the letter of comment to:"]
[null,"(a)","concerns about the quality of any audit work performed by component auditors."]
[null,"(b)","Any limitation on the group audit work, for example, where access to  information may have been restricted."]
[{"$f":"A57+1","v":32},"Ensure that there is sufficient audit documentation on file to support the opinion on the Group accounts in line with ISA (UK) 600.50."]

{"sheet":"Ac - W3","index":151,"n_rows":51,"n_cols":10,"rows_kept":51,"cut":false,"hidden":true,"merged":[[42,7,42,8],[38,7,38,8],[10,7,10,8],[11,7,11,8],[15,7,15,8],[16,7,16,8],[20,7,20,8],[13,7,13,8],[14,7,14,8],[39,7,39,8],[21,7,21,8],[28,7,28,8],[33,7,33,8],[35,7,35,8],[26,7,26,8],[37,7,37,8],[50,1,50,2],[50,7,50,8],[43,7,43,8],[44,7,44,8],[45,7,45,8],[49,7,49,8],[48,7,48,8],[47,7,47,8],[46,7,46,8],[45,1,45,2],[4,0,4,2],[4,7,4,8],[5,7,5,8],[6,1,6,2],[6,7,6,8],[7,7,7,8],[8,7,8,8],[9,7,9,8],[41,1,41,2],[40,7,40,8],[40,1,40,2],[41,7,41,8],[17,7,17,8],[22,7,22,8],[29,7,29,8],[23,7,23,8],[24,7,24,8],[25,7,25,8],[12,1,12,2],[12,7,12,8],[19,7,19,8],[18,7,18,8],[34,7,34,8],[24,1,24,2],[35,1,35,2],[25,1,25,2],[34,1,34,2],[30,1,30,2],[26,1,26,2],[29,1,29,2],[36,7,36,8],[31,7,31,8],[27,7,27,8],[32,7,32,8],[30,7,30,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,null,"Date:",null,"W3"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["AUDIT PROGRAMME – COMPONENT AUDITORS"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and date"]
["General"]
[1,"Prepare and send out group audit instructions and questionnaires to other auditors of significant subsidiary or associate entities addressing the following:"]
[null,"(a)","Confirmation that the component auditor will cooperate with the group engagement team. "]
[null,"(b)","Relevant ethical, and in particular independence, requirements."]
[null,"(c)","Component materiality (and, if applicable, the materiality level or levels for particular classes of transactions, account balances or disclosures) and the threshold above which misstatements cannot be regarded as clearly trivial to the group."]
[null,"(d)","Identified significant risks of material misstatement of the group financial statements, due to fraud or error, that are relevant to the work of the component auditor. "]
[null,"(e)","A list of related parties  of which the group engagement team is aware. "]
[2,"You must include in your communication a request that the component auditor  communicates matters relevant to the group engagement team's conclusion with regard to the group audit. Such communication shall include: "]
[null,"(a)","Whether the component auditor has complied with ethical requirements that are relevant to the group audit, including independence and professional competence;"]
[null,"(b)","Whether the component auditor has complied with the group engagement team's requirements;"]
[null,"(c)","Identification of the financial information of the component on which the component auditor is reporting;"]
[null,"(d)","Information on instances of non-compliance with laws or regulations that could give rise to a material misstatement of the group financial statements;"]
[null,"(e)","A list of uncorrected misstatements of the financial information of the component (the list need not include misstatements that are below the threshold for clearly trivial misstatements communicated by the group engagement team (see ISA (UK) 600.40(c));"]
[null,"(f)","Indicators of possible management bias;"]
[null,"(g)","A description of any identified significant deficiencies in internal control at the component level;"]
[null,"(h)","Other significant matters that the component auditor communicated or expects to communicate to those charged with governance of the component, including fraud or suspected fraud involving component management, employees who have significant roles in internal control at the component level or others where the fraud resulted in a material misstatement of the financial information of the component;"]
[null,"(i)","Any other matters that may be relevant to the group audit, or that the component auditor wishes to draw to the attention of the group engagement team, including exceptions noted in the written representations that the component auditor requested from component management; and"]
[null,"(j)","The component auditor's overall findings, conclusions or opinion.\n\n"]
[null,"(k)","Any post balance sheet events that they become aware of as a result of other non audit services provided to the component."]
[3,"Evaluate the appropriateness of performance materiality determined at the component level."]
[4,"Where a component is subject to individual audit ensure that materiality for the component financial statements as a whole and the performance materiality set for the individual audit meet the requirements of ISA (UK) 600."]
[5,"Instruct the component auditor to test the operational effectiveness of those controls if:"]
[null,"(a)","The nature, timing and extent of work to be performed on the consolidation process or the financial information of components is based on an expectation that group wide controls are operating effectively; or"]
[null,"(b)"," Substantive procedures alone will not provide sufficient appropriate audit evidence."]
[6,"Ensure that the component  auditor understands the audit work that is required at group level and the materiality levels to be used."]
[7,"If a component auditor performs an audit of the financial information of a significant component, review the component auditors risk assessment to identify risks affecting the group as a whole; as a minimum:\n\n\n\n"]
[null,"(a)","Discuss with the component auditor or component management those of the component's business activities that are significant to the group;"]
[null,"(b)","Discuss with the component auditor the susceptibility of the component to material misstatement of the financial information due to fraud or error; and"]
[null,"(c)","Review the component auditor's documentation of identified significant risks of material misstatement."]
[8,"Where there is a significant risk of material misstatement in the group financial statements due to an identified risk in a component evaluate the appropriateness of further audit testing to be performed by the component auditor and determine whether the group audit team need to be involved in these procedures."]
[9,"Perform procedures to obtain sufficient appropriate audit evidence concerning the adequacy of the work performed by other auditors. Consider the following:"]
[null,"(a)","Instructions to be given to auditors of branches or divisions as to audit work to be performed by them."]
[null,"(b)","Review of a written summary of the other auditor’s procedures such as the Group Accounts Questionnaire included in PAAP."]
[null,"(c)","Review the working papers of the other auditor either on site or as a copy file."]
[null,"(d)","Knowledge concerning the quality of work gained from the review of previous audit work of the other auditor."]
[10,"Consider any significant findings of the other auditor and their impact on the audit of the group as a whole."]
[11,"Ensure that the other auditor is advised of any matters that may have an important bearing on their work. As a part of this process:"]
[null,"(a)","Ask group management to inform component management of any matter which the group audit team becomes aware that may be significant to the financial statements of the component of which component management are unaware."]
[null,"(b)","If group management refuses to do this  discuss the issue with those charged with governance."]
[null,"(c)","If the matter is not resolved consider advising the component auditor not to issue an audit report until it is resolved."]
[12,"Evaluate the responses from component auditors to the group audit questionnaire and;"]
[null,"(a)","Discuss significant matters arising with the component auditor, component management or group management, as appropriate;"]
[null,"(b)","Determine whether it is necessary to review other relevant parts of the component auditor's audit documentation."]
[null,"(c)","if you decide that additional audit evidence is required determine additional procedures to be completed and who shall complete them, i.e. component auditor or group audit team."]
["Conclusion"]
[13,"Consider whether the work of the other auditors can be used and whether it has been possible to perform sufficient additional procedures regarding the financial information of the components they audited."]

{"sheet":"Ac - W4","index":152,"n_rows":5,"n_cols":8,"rows_kept":5,"cut":false,"hidden":true,"merged":[[4,0,4,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:","W4"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["COMPONENT AUDITOR INSTRUCTIONS"]
["A template for instructions to component auditors is available online in an editable Word document on Croner-i Tax and Accounting."]

{"sheet":"Ac - W5","index":153,"n_rows":5,"n_cols":9,"rows_kept":5,"cut":false,"hidden":true,"merged":[[4,0,4,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"W5"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["COMPONENT AUDITOR QUESTIONNAIRE"]
["A template for instructions to component auditors is available online in an editable Word document on Croner-i Tax and Accounting."]

{"sheet":"Ac - W6","index":154,"n_rows":5,"n_cols":9,"rows_kept":5,"cut":false,"hidden":true,"merged":[[4,0,4,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:",null,"W6"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["REPORTING TO THE GROUP AUDITOR"]
["A template to provide to the component auditor to collate information to report back to the group auditor is available online in an editable Word document on Croner-i Tax and Accounting."]

{"sheet":"Ac - W7","index":155,"n_rows":2,"n_cols":1,"rows_kept":2,"cut":false,"hidden":true,"merged":[[0,0,0,1],[1,0,1,1]]}
["Example Component Auditor's Confirmation"]
["A template for confirmations from the component auditor is available online in an editable Word document on Croner-i Tax and Accounting."]

{"sheet":"Ac - W8","index":156,"n_rows":81,"n_cols":10,"rows_kept":81,"cut":false,"hidden":true,"merged":[[79,1,79,5],[79,7,79,8],[80,1,80,5],[80,7,80,8],[76,1,76,5],[76,7,76,8],[77,1,77,5],[77,7,77,8],[78,1,78,5],[78,7,78,8],[72,1,72,5],[72,7,72,8],[73,1,73,5],[73,7,73,8],[74,1,74,5],[75,1,75,5],[75,7,75,8],[68,2,68,5],[68,7,68,8],[69,7,69,8],[70,7,70,8],[71,1,71,5],[71,7,71,8],[65,1,65,5],[65,7,65,8],[66,2,66,5],[66,7,66,8],[67,2,67,5],[67,7,67,8],[62,1,62,5],[62,7,62,8],[63,1,63,5],[63,7,63,8],[64,1,64,5],[64,7,64,8],[59,1,59,5],[59,7,59,8],[60,1,60,5],[60,7,60,8],[61,1,61,5],[61,7,61,8],[55,7,55,8],[56,7,56,8],[57,1,57,5],[57,7,57,8],[58,1,58,5],[58,7,58,8],[52,1,52,5],[52,7,52,8],[53,1,53,5],[53,7,53,8],[54,1,54,5],[54,7,54,8],[48,1,48,5],[48,7,48,8],[49,1,49,5],[49,7,49,8],[50,7,50,8],[51,7,51,8],[44,2,44,5],[44,7,44,8],[45,2,45,5],[45,7,45,8],[46,7,46,8],[47,7,47,8],[41,2,41,5],[41,7,41,8],[42,1,42,5],[42,7,42,8],[43,2,43,5],[43,7,43,8],[37,7,37,8],[38,7,38,8],[39,1,39,5],[39,7,39,8],[40,2,40,5],[40,7,40,8],[33,7,33,8],[34,1,34,5],[34,7,34,8],[35,1,35,5],[35,7,35,8],[36,1,36,5],[36,7,36,8],[29,1,29,5],[29,7,29,8],[30,1,30,5],[30,7,30,8],[31,7,31,8],[32,7,32,8],[25,7,25,8],[26,7,26,8],[27,1,27,5],[27,7,27,8],[28,1,28,5],[28,7,28,8],[21,7,21,8],[22,7,22,8],[23,1,23,5],[23,7,23,8],[24,1,24,5],[24,7,24,8],[18,3,18,5],[18,7,18,8],[19,3,19,5],[19,7,19,8],[20,3,20,5],[20,7,20,8],[15,2,15,5],[15,7,15,8],[16,2,16,5],[16,7,16,8],[17,2,17,5],[17,7,17,8],[10,1,10,5],[11,7,11,8],[12,7,12,8],[13,7,13,8],[14,1,14,5],[14,7,14,8],[6,7,6,8],[7,7,7,8],[8,1,8,5],[8,7,8,8],[9,1,9,5],[9,7,9,8],[0,5,0,6],[1,5,1,6],[2,5,2,6],[4,7,4,8],[5,0,5,5],[5,7,5,8]]}
["Client: Enter client name",null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year-end",null,null,null,"Reviewed by:",null,null,"Date:",null,"W8"]
["File Number: Enter file ref"]
["REVIEW OF COMPONENT AUDITOR'S WORKING PAPERS"]
[null,null,null,null,null,null,null,"Comments",null,"WP Ref"]
["When reviewing component auditor files, reviewers may wish to use this checklist as a guide to the areas to cover. However, the reviewer should always ensure that their review is tailored to the component in question.  When considering the performance of audit procedures, the review may focus on selected  areas of the working papers only, such as those areas where there are significant risks. "]
[]
["General"]
[1,"Are you satisfied that the component auditor is independent, in accordance with the FRCs Ethical Standard?"]
[2,"Attach minutes of meetings with the component auditors and  minutes of planning or close out meetings if they were attended by the group engagement team."]
[3,"Provide a list of which component auditor's working papers you plan to review:"]
[]
["Planning and risk identification"]
["Component audit planning memorandum"]
[4,"Attach the component’s audit planning memorandum as per the group audit instructions; review and document confirmation that it covers: "]
[null,"(a)","the fact that internal control has been evaluated to identify and assess any risk of material misstatement; "]
[null,"(b)","the risk assessment at an assertion level for all material accounts; "]
[null,"(c)","the component auditors’ documentation of their understanding of: "]
[null,null,null,"- the component, its control environment, including IT controls and its accounting and information systems;"]
[null,null,null,"- the way in which transactions are processed by the component;"]
[null,null,null,"- the component’s closing process and the controls applicable to accounting entries."]
[]
["Identified significant risks"]
[5,"For identified significant risks, evaluate whether there are appropriate planned audit responses and document the assessment of the implications of those risks for the group financial statements."]
[6,"For identified fraud risks, evaluate whether appropriate planned procedures have been recorded."]
[]
["Detailed work programmes"]
[7,"Review and evaluate the detailed work programmes and confirm they have been prepared for all material accounts and disclosures. "]
[8,"Evaluate whether the nature, extent and timing of tests of controls and substantive procedures are appropriate to the component’s characteristics and the risks identified. "]
[9,"Confirm that the work programmes have been appropriately reviewed and approved by the component engagement partner. "]
[10,"Where substantive procedures alone do not provide the requisite level of assurance, evaluate whether component auditors have identified and plan to obtain further evidence, including testing applicable controls."]
[]
["Performance of audit procedures"]
["General"]
[11,"Evaluate whether specialists or experts (such as legal, tax, and IT specialists) have been involved in the audit of the component as appropriate and that consideration of their competence and capabilities has been documented."]
[12,"Confirm that audit work has been performed on the basis of the materiality thresholds allocated by, or approved by, group auditors in advance."]
[13,"Review the evidence that audit work has been carried out as planned and appropriately supervised and reviewed. "]
[]
["Tests of controls"]
[14,"Confirm that component auditors have tested controls as follows:"]
[null,"(a)","the controls identified during audit planning and on which component auditors wish to place reliance; and "]
[null,"(b)","the group-wide controls identified for testing by group auditors and included in the group audit instructions."]
[15,"Where component auditors have identified significant control deficiencies, evaluate whether there is evidence that: "]
[null,"(a)","the implications for substantive procedures have been assessed; "]
[null,"(b)","deficiencies have been discussed with component management; and "]
[null,"(c)","deficiencies have been communicated to group auditors. "]
[]
["Substantive procedures"]
[16,"Evaluate whether conclusions in respect of substantive procedures are appropriate and have been properly documented."]
[17,"Review and confirm that procedures have been performed to ensure that significant accounting judgements and estimates, and transactions outside the normal course of business do not constitute evidence of a risk of management bias on the part of component management. "]
[]
["Related parties"]
[18,"Review and confirm that adequate audit procedures have been performed in respect of related parties and  transactions, particularly those outside the normal course of business and material transactions. "]
[19,"Check that appropriate audit procedures have been undertaken for any related party transactions undertaken at arm’s length."]
[20,"Review whether component auditors obtained appropriate information in respect of material contracts taking effect during the period. "]
[]
["Other"]
[21,"Where component management or component auditors have relied on experts, evaluate and review whether component auditors have assessed their work as well as their competence, capabilities and independence."]
[22,"Confirm that component auditors have addressed the risk of non-compliance with applicable laws and regulations."]
[23,"Confirm that component auditors have reviewed the minutes of meetings of component management and component governance bodies, and minutes of any other important meetings, and that they have assessed the impact of decisions taken."]
[24,"Review and confirm that component auditors have performed adequate audit procedures to identify any litigation likely to be material at group level."]
[25,"Confirm that procedures have been performed to ensure proper disclosure of material component contingent assets and liabilities."]
[26,"Review and confirm that appropriate procedures have been performed to assess the validity of the going concern basis for the component."]
[27,"Confirm that component auditors have checked that the consolidation package has been prepared in accordance with the group’s accounting policies."]
[28,"When audit work has been performed before the year end, confirm that component auditors have performed appropriate roll-forward procedures."]
[29,"Confirm that component auditors have performed the following procedures in response to  the risk of management override of controls:"]
[null,"(a)","testing journal entries; "]
[null,"(b)","reviewing significant accounting judgements and estimates made by component management; and "]
[null,"(c)","obtaining an understanding of the economic justification for material transactions outside the normal course of business."]
[]
["Completion"]
[30,"Provided a component audit has been completed, confirm that component auditors have obtained a signed management representation letter from component management and review to ensure appropriate."]
[31,"Review and evaluate to ensure that all significant points outstanding that are relevant to the component auditors’ report to the group auditor have been cleared by the time of the issue of the report."]
[32,"Review and evaluate to confirm that all significant matters described in the working papers have been communicated to component management and that this was communicated before the financial statements were approved by the component."]
[33,"Confirm which of the component auditor's working papers have been reviewed and evaluate whether this was sufficient to provide sufficient appropriate evidence. "]
[34,"Review and evaluate whether, for the elements of the file reviewed, the audit work performed is adequate and complies with the group audit instructions and the applicable auditing standards."]
[35,"Review and confirm that component auditors have performed analytical procedures on any information provided in completed consolidation packages, corroborating conclusions, and that they  have obtained satisfactory explanations for material or unusual variances."]
[36,"Confirm that component auditors have agreed the consolidation package to the component’s trial balance and the component file working papers."]
[37,"Review and evaluate to ensure that any report issued, and opinion expressed, are consistent with the audit conclusions recorded, including the list of corrected and uncorrected misstatements."]
[38,"From the review of the component auditors’ files, do the conclusions and observations communicated to the group auditors appear to be appropriate and complete?"]
[39,"Check that component auditors’ communications with component management do not contain any significant information not already brought to the group auditors’ attention."]

{"sheet":"Ac - Xi","index":157,"n_rows":37,"n_cols":8,"rows_kept":37,"cut":false,"hidden":false,"merged":[[8,2,8,5],[12,2,12,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"X"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["X","ACCOUNTS WORKING PAPERS"]
[]
[null,1,"Bank account"]
[]
[null,2,"Analysis of receipts"]
[]
[null,3,"Unrecorded receipts"]
[]
[null,4,"Analysis of payments"]
[]
[null,5,"Unrecorded payments"]
[]
[null,6,"Cash account"]
[]
[null,7,"Analysis of receipts"]
[]
[null,8,"Analysis of payments"]
[]
[null,9,"Petty cash account"]
[]
[null,10,"Summary receipts/payments"]
[]
[null,11,"Wages PAYE etc., summary"]
[]
[null,12,"Creditors control account"]
[]
[null,13,"Debtors control account"]
[]
[null,14]
[]
[null,15]
[]
[null,16]

{"sheet":"Ac - YZi","index":158,"n_rows":34,"n_cols":8,"rows_kept":34,"cut":false,"hidden":false,"merged":[[19,2,19,5],[23,2,23,4]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,null,"Y/Z"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["Y","OTHER PRIMARY FINANCIAL STATEMENTS"]
[]
[null,1,"Cash flow statements"]
[]
[null,2]
[]
[null,3]
[]
[]
[]
[]
["Z","COMPUTER REPORTS AND RECORDS RECEIVED"]
[]
[null,1,"Year end trial balance"]
[]
[null,2,"Journals"]
[]
[null,3,"Nominal ledger printouts"]
[]
[null,4,"Posting summary/data entry"]
[]
[null,5,"Opening trial balance"]
[]
[null,6,"Summary of records received"]
[]
[null,7]
[]
[null,8]
[]
[null,9]

{"sheet":"Ac - PAF01","index":159,"n_rows":84,"n_cols":7,"rows_kept":84,"cut":false,"hidden":true,"merged":[[90,0,90,2],[86,4,86,6],[85,4,85,6],[85,0,85,2],[86,0,86,2],[90,4,90,6],[89,0,89,2],[87,0,87,2],[88,0,88,2],[88,4,88,6],[89,4,89,6],[87,4,87,6],[70,2,70,3],[48,2,48,3],[49,2,49,3],[50,2,50,3],[51,2,51,3],[66,1,66,3],[54,1,54,3],[62,2,62,3],[63,2,63,3],[84,4,84,6],[76,1,76,3],[82,1,82,3],[73,1,73,3],[83,4,83,6],[83,0,83,2],[84,0,84,2],[42,2,42,3],[46,2,46,3],[47,2,47,3],[30,2,30,3],[32,2,32,3],[31,2,31,3],[40,2,40,3],[41,2,41,3],[38,2,38,3],[39,2,39,3],[29,2,29,3],[37,2,37,3],[18,2,18,3],[28,2,28,3],[33,2,33,3],[36,2,36,3],[19,2,19,3],[20,2,20,3],[21,2,21,3],[22,2,22,3],[17,2,17,5],[7,2,7,3],[8,2,8,3],[10,2,10,3],[11,2,11,3],[9,2,9,3],[14,2,14,3],[13,2,13,3]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:","Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:","Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
[]
["PERMANENT AUDIT FILE INDEX"]
[]
[1,"General information"]
[null,1.1000000000000001,"Background information",null,"(PAF02)"]
[null,1.2,"Details of bankers and professional advisors",null,"(PAF03)"]
[null,1.3,"Know Your Client Checklist",null,"(PAF04)"]
[null,1.4,"Register of laws and regulations",null,"(PAF05)"]
[null,1.5,"Details of related parties",null,"(PAF06)"]
[null,1.6,"Significant accounting policies",null,"(PAF07)"]
[null,1.7,"Significant accounting estimates",null,"(PAF12)"]
[null,1.8,"Copy of current detailed risk assessment"]
[]
[2,"Engagement details"]
[null,2.1,"Letter of engagement"]
[null,2.2000000000000002,"Authorisations"]
[null,2.2999999999999998,"Special instructions from client"]
[null,2.4,"Special instructions from group auditors"]
[null,2.5,"Copy of resolution re: appointment"]
[null,2.6,"New client checklist",null,"(PAF08)"]
[null,2.7,"Register of non-audit services",null,"(PAF10)"]
[null,2.8,"Register of involvement in the audit",null,"(PAF11)"]
[null,2.9]
[]
[3,"Accounting systems"]
[null,3.1,"Organisation chart"]
[null,3.2,"Review of design and implementation of controls"]
[null,3.3,"Internal Control Questionnaire"]
[null,3.4,"Systems overview",null,"(PAF09)"]
[null,3.5,"Letters of comment (copies)"]
[null,3.6]
[]
[4,"Statutory information"]
[null,4.0999999999999996,"List of trustees/members"]
[null,4.2,"Details of mortgages/charges"]
[null,4.3,"Trustees’ interests in the academy"]
[null,4.4000000000000004,"DfE Correspondence"]
[null,4.5,"Copy elective resolutions"]
[null,4.5999999999999996,"Memorandum and Articles of Association"]
[null,4.7,"Other returns to regulators (e.g. Companies House)"]
[null,4.8]
[]
[5,"Taxation (if no separate tax permanent file)"]
[null,5.0999999999999996,"Direct tax elections"]
[null,5.2,"Indirect tax elections and certificates"]
[null,5.3,"Market values 6 April 1965 and 31 March 1982"]
[null,5.4]
[null,5.5,"PAYE dispensations"]
[null,5.6,"Relief claims (e.g. rollover, ABA)"]
[null,5.7]
[]
[6,"Assets"]
[null,6.1,"Details of properties"]
[null,6.2,"Details of location of title deeds"]
[null,6.3,"Details of plant etc. (where no fixed asset register exists)"]
[null,6.4,"Details of intangible assets"]
[null,6.5,"Investments in subsidiaries and associated undertakings"]
[null,6.6,"Details of professional valuations"]
[null,6.7,"Details of insurance values and cover"]
[null,6.8,"Programme related investments"]
[null,6.9,"Other investments"]
[null,6.1]
[]
[7,"Contracts and agreements"]
[null,7.1,"Details of contracts and agreements with index"]
[null,7.2,"Funding agreement"]
[null,7.3,"Bank overdraft or loan facilities, security and covenants"]
[null,7.4,"Details of other loans (e.g. multi-year grant agreements)"]
[null,7.5]
[]
[8,"Correspondence and information of continuing interest"]
[null,8.1,"Index"]
[]
[9,"Accounts"]
[null,9.1,"Signed copies of full accounts"]
[null,9.1999999999999993]
[null,9.3000000000000007,"Signed copies of summary accounts"]
[null,9.4,"Disclosure checklists"]
[]
[10,"Review"]
["Year",null,null,"File updated by","Reviewed by"]

{"sheet":"Ac - PAF02","index":160,"n_rows":39,"n_cols":7,"rows_kept":39,"cut":false,"hidden":true,"merged":[[33,4,33,6],[29,5,29,6],[33,0,33,2],[32,0,32,2],[32,4,32,6],[31,4,31,6],[31,0,31,2],[29,0,29,1],[29,2,29,4],[41,0,41,6],[39,0,39,6],[34,4,34,6],[38,0,38,6],[35,0,35,2],[40,0,40,6],[35,4,35,6],[37,0,37,2],[34,0,34,2],[28,0,28,1],[26,5,26,6],[27,0,27,1],[27,2,27,4],[27,5,27,6],[28,2,28,4],[26,0,26,1],[26,2,26,4],[28,5,28,6],[24,5,24,6],[24,2,24,4],[25,2,25,4],[21,5,21,6],[21,0,21,1],[21,2,21,4],[25,5,25,6],[23,5,23,6],[23,2,23,4],[22,0,22,1],[22,5,22,6],[22,2,22,4],[16,0,16,1],[18,5,18,6],[16,4,16,5],[15,4,15,6],[15,0,15,1],[19,4,19,6],[19,0,19,1],[18,0,18,1],[17,0,17,1],[17,4,17,6],[14,4,14,6],[4,0,4,1],[4,2,4,6],[5,0,5,1],[5,2,5,6],[7,0,7,2],[7,4,7,6],[6,4,6,6],[6,1,6,2],[9,0,9,2],[9,4,9,6],[8,0,8,2],[8,4,8,6],[13,0,13,1],[14,0,14,1],[10,1,10,2],[10,5,10,6],[11,1,11,2],[11,5,11,6],[12,0,12,1],[12,4,12,6]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,"Reviewed by:",null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["BACKGROUND INFORMATION "]
["Exact name of academy"]
["Trading name (if different)"]
["Registered office",null,null,null,"Main place of business (if different)"]
[]
[]
[]
["Tel No.",null,null,null,"Tel No."]
["Fax No.",null,null,null,"Fax No."]
["Number of business locations"]
["Registered company number"]
["Place of company registration"]
["Date of incorporation"]
["VAT registration number",null,null,null,"Return periods"]
["Year end date"]
["Associated undertakings",null,"Yes / No",null,"Specify"]
[]
[]
["Names of trustees / headteacher",null,"Date of birth",null,null,"Specific responsibilities"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Other key personnel - name",null,null,null,"Position"]
[]
[]
[]
[]
[]
["Money laundering requirements"]
["Specify the basis and/or documents on which you have determined that this is a bona-fide business operation:"]

{"sheet":"Ac - PAF03","index":161,"n_rows":44,"n_cols":7,"rows_kept":44,"cut":false,"hidden":true,"merged":[[43,1,43,6],[41,1,41,6],[38,1,38,6],[39,1,39,6],[40,1,40,6],[42,1,42,6],[26,1,26,6],[35,1,35,6],[30,1,30,6],[31,1,31,6],[32,1,32,6],[33,1,33,6],[34,1,34,6],[27,1,27,6],[19,1,19,2],[19,5,19,6],[25,1,25,6],[24,1,24,6],[22,1,22,6],[23,1,23,6],[14,1,14,2],[14,5,14,6],[18,1,18,2],[17,1,17,2],[15,1,15,2],[15,5,15,6],[18,5,18,6],[16,5,16,6],[16,1,16,2],[17,5,17,6],[5,4,5,6],[6,5,6,6],[7,1,7,2],[8,1,8,2],[7,5,7,6],[8,5,8,6],[13,5,13,6],[11,1,11,2],[12,1,12,2],[9,1,9,2],[12,5,12,6],[10,1,10,2],[9,5,9,6],[10,5,10,6],[11,5,11,6]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,"Date:","Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["DETAILS OF BANKERS AND PROFESSIONAL ADVISORS"]
["Bankers"]
[null,null,null,null,"Account signatories"]
[null,null,null,null,"Name","Specimen signature"]
["Name"]
["Address"]
[]
[]
["Telephone"]
["Fax"]
[]
["Name"]
["Address"]
[]
[]
["Telephone"]
["Fax"]
[]
["Solicitor"]
["Name"]
["Address"]
[]
[]
["Telephone"]
["Fax"]
[]
["Investment Advisor"]
["Name"]
["Address"]
[]
[]
["Telephone"]
["Fax"]
[]
["Other (specify)"]
["Name"]
["Address"]
[]
[]
["Telephone"]
["Fax"]

{"sheet":"Ac - PAF04","index":162,"n_rows":362,"n_cols":10,"rows_kept":362,"cut":false,"hidden":true,"merged":[[173,1,173,6],[143,1,144,6],[245,1,247,6],[183,1,183,6],[231,1,232,6],[242,1,243,6],[146,0,146,9],[223,1,224,6],[239,1,240,6],[153,1,154,6],[150,1,151,6],[159,1,160,6],[162,1,164,6],[200,1,202,6],[226,1,227,6],[234,1,234,6],[361,1,362,6],[338,1,338,6],[340,1,340,6],[342,1,342,6],[344,1,344,6],[330,1,330,6],[301,1,302,6],[273,1,273,6],[217,1,218,6],[220,1,221,6],[349,1,352,6],[345,1,345,6],[346,1,346,6],[336,1,336,6],[293,1,296,6],[318,1,319,6],[253,1,255,6],[249,1,251,6],[359,1,359,6],[357,1,357,6],[347,1,347,6],[263,1,265,6],[321,1,323,6],[235,1,237,6],[304,1,306,6],[316,1,316,6],[283,1,283,6],[335,1,335,6],[131,1,132,6],[119,1,121,6],[257,1,258,6],[280,1,281,6],[278,1,278,6],[288,0,288,9],[309,1,310,6],[285,1,286,6],[290,1,291,6],[298,1,299,6],[275,1,276,6],[269,1,269,6],[260,1,261,6],[267,1,267,6],[271,1,271,6],[140,1,141,6],[166,1,167,6],[169,1,171,6],[148,1,148,6],[156,1,157,6],[66,1,67,6],[55,1,56,6],[52,1,53,6],[36,1,36,6],[38,1,39,6],[71,1,72,6],[354,1,356,6],[327,1,328,6],[325,1,325,6],[134,1,134,6],[136,1,136,6],[122,1,122,6],[105,1,106,6],[108,1,109,6],[124,1,124,6],[204,1,207,6],[229,1,229,6],[213,1,215,6],[209,1,212,6],[123,1,123,6],[126,1,126,6],[332,1,333,6],[138,1,138,6],[197,1,198,6],[125,1,125,6],[128,1,129,6],[116,1,117,6],[102,1,103,6],[74,1,74,6],[111,1,111,6],[96,1,97,6],[47,1,48,6],[3,0,3,4],[4,0,4,9],[26,1,26,6],[30,1,30,6],[19,1,19,6],[9,1,10,6],[12,1,12,6],[99,1,100,6],[6,1,7,6],[14,1,14,6],[16,1,17,6],[21,1,22,6],[32,1,32,5],[41,1,43,6],[76,1,76,6],[83,1,84,6]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["KNOW YOUR CLIENT CHECKLIST",null,null,null,null,null,null,"Y, N, N/A",null,"PAF Ref"]
["This checklist is intended as an aide memoire for issues that should be addressed on the permanent file. Where a matter is relevant it should be addressed in sufficient detail on the file as to provide a basis for further review as part of the risk assessment or evaluation of systems. The checklist should not be regarded as exhaustive."]
["1. The sector in which the academy operates"]
[1.1000000000000001,"The 'market' and similar academies, including the demand for places, the academy's capacity for providing those places, and competition for sponsorship."]
[]
[]
[{"$f":"A7+0.1","v":1.2000000000000002},"Other academies in the chain (controlled by the trust) or which academies in the chain have committed to support."]
[]
[]
[{"$f":"A10+0.1","v":1.3000000000000003},"Outcome of Ofsted inspections."]
["2. The regulatory environment in which the client operates"]
[2.1,"Accounting principles and sector specific practices.\n"]
[]
[{"$f":"A15+0.1","v":2.2000000000000002},"Governing document/constitution, in particular objects and trustees powers."]
[]
[]
[{"$f":"A17+0.1","v":2.3000000000000003},"The legal and regulatory framework applicable to the academy."]
[]
[{"$f":"A20+0.1","v":2.4000000000000004},"Laws and regulations having a direct effect on the determination of material amounts and disclosures in the financial statements."]
[]
[]
[{"$f":"A22+0.1","v":2.5000000000000004},"VAT arrangements."]
[]
[{"$f":"A25+0.1","v":2.6000000000000005},"Government policies currently affecting the conduct of the client's operations."]
[]
["3. Nature of the academy's operations"]
["Activities"]
[3.1,"Nature of income sources (grants and extent of sponsorship)."]
[]
[{"$f":"A31+0.1","v":3.2},"Alliances, joint ventures/arrangements, and outsourcing activities."]
[]
[{"$f":"A33+0.1","v":3.3000000000000003},"Location of academies, head office, associates."]
[]
[{"$f":"A35+0.1","v":3.4000000000000004},"Key sponsors, donors, funders etc."]
[]
[{"$f":"A37+0.1","v":3.5000000000000004},"Important suppliers of goods and services (for example, long-term contracts, stability of supply, terms of payment, imports)."]
[]
[]
[{"$f":"A39+0.1","v":3.6000000000000005},"Employment (for example, by location, supply, wage levels, union contracts, pension and other post employment benefits and government regulation related to employment matters)."]
[]
[]
[]
[{"$f":"A42+0.1","v":3.7000000000000006},"Transactions with related parties, especially trustees and connected persons."]
[]
[{"$f":"A46+0.1","v":3.8000000000000007},"Areas of operation where the academy might be exposed under the Bribery Act 2010 including any procedures and controls implemented by management."]
[]
["Investments"]
[{"$f":"A48+0.1","v":3.9000000000000008},"Investments and dispositions of securities and loans."]
[]
[3.1,"Group structure –  subsidiaries and associated entities, including consolidated and non-consolidated structures."]
[]
["Financing"]
[{"$f":"A53+0.01","v":3.11},"Debt structure, including endowment funds, restricted funds, dedicated funds, guarantees, and off-balance-sheet financing arrangements.\r\n"]
[]
[]
[{"$f":"A56+0.01","v":3.1199999999999997},"Leasing of property, plant or equipment for use in the academy."]
[]
[{"$f":"A59+0.01","v":3.1299999999999994},"Trustees (knowledge and experience)."]
[]
[{"$f":"A61+0.01","v":3.1399999999999992},"Related parties, including connections with trustees."]
[]
[{"$f":"A63+0.01","v":3.149999999999999},"Use of financial instruments"]
[]
[null,"(a) The financial instruments to which the entity is exposed, and their purpose and risks."]
[]
[]
[null,"(b) The accounting and disclosure requirements."]
[]
[null,"(c) Management’s process for valuing financial instruments, including\nwhether management has used an expert or a service organisation."]
[]
[]
[null,"(d) The evidence supporting managements assumptions."]
[]
[null,"(e) The system of internal control and the information systems that ensures:"]
[null,"(i) All instruments are completely and accurately recorded;"]
[]
[null,"(ii) Payments and receipts are monitored and made on time; and"]
[]
[null,"(iii) Financial risks are analysed and monitored."]
[]
[null,"(f) The accounting policies applied and in particular any application of hedge accounting."]
[]
["Financial Reporting"]
[{"$f":"A65+0.01","v":3.1599999999999988},"Accounting policies and academy sector specific practices e.g. Charities SORP."]
[]
[{"$f":"A87+0.01","v":3.1699999999999986},"Financial statement presentation and disclosure."]
[]
[{"$f":"A89+0.01","v":3.1799999999999984},"For revenue recognition and all other material items in the accounts:"]
[]
[null," (a) The accounting policy applied."]
[]
[null,"(b) The accounting standards and any other requirements that are applicable."]
[]
[null,"(c) An assement of whether the accounting policy complies with accounting standards and any other applicable requirements."]
[]
[]
[{"$f":"A91+0.01","v":3.1899999999999982},"Whether the entity has adopted accounting policies most appropriate to its particular circumstances for the purpose of giving a true and fair view."]
[]
[]
[{"$f":"A100+0.01","v":3.199999999999998},"Any accounting policies that push the boundaries of what is acceptable accounting practice."]
[]
[]
[{"$f":"A103+0.01","v":3.2099999999999977},"Whether sufficient information is disclosed in the financial statements to enable users to understand the accounting policies adopted and how they have been implemented."]
[]
[]
[{"$f":"A106+0.01","v":3.2199999999999975},"Whether accounting policies adopted are reviewed regularly to ensure that they remain appropriate."]
[]
[]
[{"$f":"A109+0.01","v":3.2299999999999973},"The policy for the allocation of support costs between activities."]
[]
[{"$f":"A112+0.01","v":3.2399999999999971},"The reserves policy, in particular the justification for the level of general reserves."]
[]
["Accounting Estimates"]
[{"$f":"A114+0.01","v":3.2499999999999969},"The requirements of the applicable financial reporting framework relevant to accounting estimates, including related disclosures."]
[]
[]
[{"$f":"A117+0.01","v":3.2599999999999967},"How management identifies those transactions, events and conditions that may give rise to the need for accounting estimates to be recognised or disclosed in the financial statements."]
[]
[]
[null,"For example consider:"]
[null,"- Provision for doubtful debts;"]
[null,"- Depreciation method or asset useful life"]
[null,"- Carrying value of investments and fixed assets."]
[null,"- Costs arising from litigation"]
[]
[{"$f":"A120+0.01","v":3.2699999999999965},"How management makes the accounting estimates, and an understanding of the data on which they are based, including: "]
[]
[]
[null,"i) The method, including where applicable the model, used in making the accounting estimate; "]
[]
[]
[null,"ii) Relevant controls; "]
[]
[null,"iii) Whether management has used an expert; "]
[]
[null,"iv) The assumptions underlying the accounting estimates;"]
[]
[null,"v) Whether there has been or ought to have been a change from the prior period in the methods for making the accounting estimates, and if so, why."]
[]
[]
[null,"vi) Whether and, if so, how management has assessed the effect of estimation uncertainty."]
[]
["4. Objectives, strategies and related risks"]
["How does the academy address regulatory and other risk factors relating to, for example:"]
[]
[4.0999999999999996,"Academy sector developments "]
[]
[{"$f":"A149+0.1","v":4.1999999999999993},"New subjects or an increase in popularity of existing subjects (a potential risk might be a shortage of staff able to teach the subject)."]
[]
[]
[{"$f":"A151+0.1","v":4.2999999999999989},"Expansion of the academy's activities (a potential related  risk might be, for example, that the required funding has not been accurately estimated)."]
[]
[]
[{"$f":"A154+0.1","v":4.3999999999999986},"New accounting requirements (a potential related risk might be, for example, incomplete or improper implementation, or increased costs)."]
[]
[]
[{"$f":"A157+0.1","v":4.4999999999999982},"Regulatory requirements (a potential related risk might be, for example, that there is increased legal exposure)."]
[]
[]
[{"$f":"A160+0.1","v":4.5999999999999979},"Current and prospective financing requirements (a potential related risk might be, for example, the loss of financing due to the client’s inability to meet contractual requirements with a sponsor)."]
[]
[]
[]
[{"$f":"A163+0.1","v":4.6999999999999975},"Use of IT (a potential related risk might be, for example, that systems and processes are incompatible or unable to track restricted gifts accurately)."]
[]
[]
[{"$f":"A167+0.1","v":4.7999999999999972},"Effects of implementing a strategy, particularly any effects that will lead to new accounting requirements (a potential related  risk might be, for example, incomplete or improper implementation following merger with another academy)."]
[]
[]
[]
[{"$f":"A170+0.1","v":4.8999999999999968},"How the academy:"]
[]
[null,"a) Identifies risks relevant to financial reporting objectives?"]
[]
[null,"b) Estimates the significance of those risks?"]
[]
[null,"c) Assesses the likelihood of their occurrence?"]
[]
[null,"d) Decides about actions to address those risks?"]
[]
[null,"e) Deals with the results of the above process?"]
["5. Measurement and review of the client’s financial performance"]
[5.0999999999999996,"Key ratios and operating statistics."]
[]
[{"$f":"A186+0.1","v":5.1999999999999993},"Key performance indicators."]
[]
[{"$f":"A188+0.1","v":5.2999999999999989},"Trends."]
[]
[{"$f":"A190+0.1","v":5.3999999999999986},"Use of forecasts, budgets and variance analysis."]
[]
[{"$f":"A192+0.1","v":5.4999999999999982},"Comparison/benchmarking with similar academies."]
["6. Accounting Systems"]
["The client's systems should be documented to include the following areas:"]
[]
[6.1,"The classes of transactions in the academy's activities that are significant to the financial statements."]
[]
[]
[{"$f":"A198+0.1","v":6.1999999999999993},"The procedures, within both IT and manual systems, by which those transactions are initiated, recorded, processed, corrected as necessary, transferred to the general ledger and reported in the financial statements."]
[]
[]
[]
[{"$f":"A201+0.1","v":6.2999999999999989},"The related accounting records, supporting information and specific accounts in the financial statements that are used to initiate, record, process and report transactions; this includes the correction of incorrect information and how information is transferred to the general ledger."]
[]
[]
[]
[]
[{"$f":"A205+0.1","v":6.3999999999999986},"How the information system captures related party transactions. This should include those controls in place for the approval, authorisation and identification of related party transactions and transactions outside the normal course of business."]
[]
[]
[]
[{"$f":"A210+0.1","v":6.4999999999999982},"How the information system captures events and conditions, other than classes of transactions, that are significant to the financial statements e.g. restricted income."]
[]
[]
[]
[{"$f":"A214+0.1","v":6.5999999999999979},"The financial reporting process used to prepare the academy's financial statements, including significant accounting estimates and disclosures."]
[]
[]
[{"$f":"A218+0.1","v":6.6999999999999975},"Controls surrounding journal entries, including non-standard journal entries used to record non-recurring, unusual transactions or adjustments."]
[]
[]
[{"$f":"A221+0.1","v":6.7999999999999972},"Financial reporting roles and responsibilities and significant matters relating to financial reporting, including:"]
[]
[]
[null,"a) Communications between management and those charged with governance; and"]
[]
[]
[null,"b) External communications, such as those with the DfE."]
[]
[{"$f":"A224+0.1","v":6.8999999999999968},"The processes for identifying payments to trustees and connected persons, including the approval procedures.\n"]
[]
["Service Organisations"]
[6.1,"Where the academy uses a service organisation:"]
[null,"a) The nature of the services provided by the service organisation and the significance of those services to the academy, including the effect thereof on the academy's internal control; "]
[]
[]
[]
[null,"b) The nature and materiality of the transactions processed or accounts or financial reporting processes affected by the service organisation; "]
[]
[]
[null,"c) The degree of interaction between the activities of the service organisation and those of the academy; "]
[]
[]
[null,"d) The nature of the relationship between the academy and the service organisation, including the relevant contractual terms for the activities undertaken by the service organisation;"]
[]
[]
[]
[null,"e) How the entity's use of a service organisation affects the user auditor's reporting responsibilities in relation to accounting records arising from law or regulation. "]
[]
[]
[]
[{"$f":"A235+0.01","v":6.1099999999999994},"Controls at the academy that relate to the services provided by the service organisation, including those that are applied to the transactions processed by the service organisation. "]
[]
[]
["7. Control environment"]
[7.1,"List all trustees, their skills and qualifications and any inter-relationships (e.g. husband and wife).  See PAF06."]
[]
[]
[{"$f":"A258+0.1","v":7.1999999999999993},"Record the procedures for the selection, recruitment, appointment and induction of trustees; if relevant, also for senior management."]
[]
[]
[{"$f":"A261+0.1","v":7.2999999999999989},"For each governor, record any potential ongoing conflicts of interest (e.g. employed family members; regular supplier where governor involved) and the policy for managing such conflicts.  See PAF06."]
[]
[]
[]
[{"$f":"A264+0.1","v":7.3999999999999986},"Do we have notes on the attitude of the academy to the following matters:"]
[]
[null,"* Communication and enforcement of integrity and ethical values. "]
[]
[null,"* Commitment to competence."]
[]
[null,"* Participation by those charged with governance."]
[]
[null,"* Trustees'/senior management’s philosophy and operating style, including committee structures and frequency of meetings."]
[]
[]
[null,"* Organisational structure"]
[]
[null,"* Assignment of authority and responsibility, including delegation by the trustees to senior management.\n"]
[]
[]
[null,"* Human resource policies and practices, including the use of volunteers."]
[]
[{"$f":"A268+0.1","v":7.4999999999999982},"Obtain a copy of the Risk Register used to identify and  manage major risks to which the academy is exposed."]
[]
["8. Risk of Fraud"]
["Do we have notes on the following matters."]
[]
[8.1,"Trustees/senior management’s assessment of the risk that the financial statements may be materially misstated due to fraud."]
[]
[]
[{"$f":"A291+0.1","v":8.1999999999999993},"Trustees/senior management’s process for identifying and responding to the risks of fraud, including any specific risks of fraud that management has identified or account balances, classes of transactions or disclosures for which a risk of fraud is likely to exist."]
[]
[]
[]
[]
[{"$f":"A294+0.1","v":8.2999999999999989},"Senior management’s communication, if any, to the trustees regarding its processes for identifying and responding to the risks of fraud in the entity."]
[]
[]
[{"$f":"A299+0.1","v":8.3999999999999986},"Trustees/senior management’s communication, if any, to employees regarding its views on business practices and ethical behaviour."]
[]
[]
[{"$f":"A302+0.1","v":8.4999999999999982},"How the trustees exercise oversight of management’s processes for identifying and responding to the risks of fraud in the entity and the internal control that senior management has established to mitigate these risks."]
[]
[]
[]
["9. Control activities"]
[9.1,"For areas where there is a risk of material misstatement do we have notes on relevant control activities?"]
[]
[null,"Control activities (ISA (UK) 315) include:"]
[null,"* Authorisation/Performance reviews"]
[null,"* Information processing"]
[null,"* Physical controls"]
[null,"* Segregation of duties"]
[null,"and as a minimum would include those for grant income, sponsorship income and payroll."]
[]
[{"$f":"A310+0.1","v":9.1999999999999993},"Are there any particular issues arising from the use of IT that require documenting?"]
[]
["10. Monitoring controls"]
[10.1,"For areas where there is a risk of material misstatement do we have notes on how the trustees/senior management monitors the operation of controls and control activities in those areas including:"]
[]
[]
[]
[null,"a) the sources of the information used in the entity's monitoring activities;"]
[]
[null,"b) the basis upon which management considers the information to be sufficiently reliable for the purpose;"]
[]
[]
[null,"c) how the entity initiates remedial actions to deficiencies in its controls;"]
[]
[null,"d) the nature of the internal audit function's responsibilities and how the internal audit function fits in the entity's organisational structure; and"]
[]
[]
[null,"e) the activities performed, or to be performed, by the internal audit function."]
[null,"For example monitoring by management or a separate internal audit function."]
["11. Groups"]
[11.1,"Sufficient understanding of the group to enable assessment of the risk of material misstatement whether due to fraud or error. In particular:"]
[]
[null,"a) Identification of components of the group that are likely to be significant."]
[]
[null,"b) Group wide controls including any internal audit function."]
[]
[null,"c) The consolidation process including:"]
[null,"i) matters relating to the financial reporting framework;"]
[null,"ii) matters relating to the mechanics of the consolidation process;"]
[null,"iii) matters relating to consolidation adjustments."]
[]
[null,"d) Instructions issued by Group management to the components including accounting policies to be applied, identification of related party transactions, identification  and treatment of intra group transactions, balances and unrealised profits."]
[]
[]
[]
["12. Related Parties"]
[12.1,"Ascertain from management/those charged with governance their assessment of whether there are any individuals (in addition to the trustees) or entities which should be treated as related parties."]
[]
[]
[null,"a) Identify changes from the previous periods."]
[]
[null,"b) Ascertain the nature of the relationship."]
[]
[null,"c) Update details on PAF06 or elsewhere on the permanent file as appropriate."]

{"sheet":"Ac - PAF05","index":163,"n_rows":27,"n_cols":15,"rows_kept":27,"cut":false,"hidden":true,"merged":[[26,1,26,14],[11,1,11,5],[12,1,12,5],[18,1,18,5],[13,1,17,5],[11,6,17,10],[11,11,17,14],[25,1,25,14],[20,1,24,5],[19,1,19,5],[5,1,5,5],[4,11,4,14],[5,11,10,14],[18,6,24,10],[4,1,4,5],[5,6,10,10],[7,1,10,5],[4,6,4,10],[6,1,6,5],[18,11,24,14]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,null,"Prepared by:",null,null,null,null,"Date:",null,null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,null,"Reviewed by:",null,null,null,null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["REGISTER OF LAWS AND REGULATIONS"]
[null,"Summary of the legal and regulatory framework",null,null,null,null,"What procedures ensure compliance?",null,null,null,null,"Audit approach"]
[1,"Laws and regulations governing accounts"]
[null,"(e.g. Companies Act, Charities Act, Charity SORP, Accounts Direction)"]
[]
[]
[]
[]
[2,"General business laws and regulations"]
[null,"(e.g. health and safety, employment, hygiene, Data Protection Act, VAT regulations,)"]
[]
[]
[]
[]
[]
[3,"Other specific laws and regulations"]
[null,"(e.g. Child or vulnerable adult protection, other SORPs, Trust law)"]
[]
[]
[]
[]
[]
[null,"Reference should be made to specific requirements not a bland statement about say employment legislation."]
[null,"Sufficient detail should be recorded to enable consideration of the impact of the laws and regulations on the determination of material amounts and disclosures in the financial statements."]

{"sheet":"Ac - PAF06","index":164,"n_rows":5,"n_cols":8,"rows_kept":5,"cut":false,"hidden":true,"merged":[[17,3,17,4],[14,3,14,4],[14,0,14,2],[12,0,12,2],[16,0,16,2],[16,3,16,4],[15,3,15,4],[15,0,15,2],[13,3,13,4],[18,5,18,7],[10,3,10,4],[12,3,12,4],[11,0,11,2],[10,0,10,2],[11,3,11,4],[16,5,16,7],[15,5,15,7],[12,5,12,7],[13,5,13,7],[17,5,17,7],[14,5,14,7],[18,0,18,2],[18,3,18,4],[13,0,13,2],[17,0,17,2],[3,0,3,7],[4,0,4,2],[5,0,5,2],[4,3,4,4],[5,3,5,4],[4,5,4,7],[9,0,9,2],[8,0,8,2],[7,0,7,2],[7,3,7,4],[6,0,6,2],[6,3,6,4],[9,3,9,4],[8,3,8,4],[10,5,10,7],[11,5,11,7],[8,5,8,7],[7,5,7,7],[5,5,5,7],[9,5,9,7],[6,5,6,7]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["DETAILS OF RELATED PARTIES"]
["Name of related party",null,null,"Nature of relationship",null,"Nature of transactions"]

{"sheet":"Ac - PAF06.1","index":165,"n_rows":28,"n_cols":3,"rows_kept":28,"cut":false,"hidden":true,"merged":[[4,0,4,2],[5,2,6,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"}]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"}]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["Related Parties Checklist (FRS 102)"]
["The following checklist applies to the identification of related parties under IFRS, FRS 101, and FRS 102.\nWhere a question is applicable all related parties should be listed irrespective of whether there are any transactions with that related party."]
[null,null,"Yes / NA"]
["The following individuals are related parties"]
[1,"All those charged with governance of the reporting entity (e.g. governors, trustees, or local governors) or of a parent of the reporting entity."]
[2,"Any other key management personnel (for example the head teacher where not a governor)."]
[3,"Any individual that has control over the entity"]
[4,"Any individual that has joint control (usually evidenced by a power of veto) over the entity"]
[5,"Any individual that has significant influence over the entity (usually a holding of 20% or more of the shares or equivalent is presumed to give significant influence)."]
[6,"Any spouses or domestic partners of an individual identified under 1 to 5"]
[7,"Any dependents of an individual identified under 1 to 6"]
[8,"Any children of an individual identified under 1 to 6"]
["The following entities are related parties"]
[9,"Any entity that is a member of the same group as the reporting entity (parent, subsidiary and fellow subsidiary)."]
[10,"Any entity that is an associate or joint venture of the reporting entity."]
[11,"Any entity of which the reporting entity is an associate or joint venture."]
[12,"Any entity that is an associate or joint venture of another entity that is a member of the same group as the reporting entity."]
[13,"Where the reporting entity is a joint venture, another entity that is a joint venture of the same third party."]
[14,"Where the reporting entity is a joint venture, another entity that is an associate of the same third party."]
[15,"The retirement benefit scheme of the entity or of another entity related to the reporting entity under 9 to 14."]
[16,"Where the reporting entity is a pension scheme, any entity that is a sponsoring employer."]
[17,"Any entity that is controlled, or jointly controlled by an individual identified in 1 to 8 above"]
[18,"Where an individual has control or joint control over the reporting entity (3 or 4 above) any entity over which that person has significant influence."]
[19,"Where an individual has control or joint control over the reporting entity (3 or 4 above) any entity where that individual is a member of key management."]
[20,"Where an individual has control or joint control over the reporting entity (3 or 4 above) any entity where that individual is a member of key management of a parent of such an entity."]

{"sheet":"Ac - PAF06.2","index":166,"n_rows":19,"n_cols":1,"rows_kept":19,"cut":false,"hidden":true,"merged":[]}
["PRACTICE LETTERHEAD"]
["Date"]
[]
["The Board"]
["Name and address of client"]
[]
["Dear Sirs"]
[]
["Related Party Transactions"]
[]
["As we have discussed with you, the obligations placed upon us as auditors concerning related party information have recently become more demanding."]
[]
["We are required by ISAs (UK) to ask you as the management of the academy for a complete list of parties related to this academy and we have prepared the attached checklist to assist you with their identification."]
[]
["Please complete each question 'yes' or 'not applicable' and where answered yes provide us with a list of individuals or entities (companies, partnerships, trusts etc) as appropriate."]
[]
["Please contact xxx if you have any queries regarding the completion of the checklist."]
[]
["Yours faithfully"]

{"sheet":"Ac - PAF07","index":167,"n_rows":5,"n_cols":9,"rows_kept":5,"cut":false,"hidden":true,"merged":[[12,0,12,1],[12,2,12,5],[12,6,12,8],[10,0,10,1],[10,2,10,5],[10,6,10,8],[11,0,11,1],[11,2,11,5],[11,6,11,8],[8,0,8,1],[8,2,8,5],[8,6,8,8],[9,0,9,1],[9,2,9,5],[9,6,9,8],[6,0,6,1],[6,2,6,5],[6,6,6,8],[7,0,7,1],[7,2,7,5],[7,6,7,8],[4,6,4,8],[4,0,4,1],[4,2,4,5],[5,0,5,1],[5,2,5,5],[5,6,5,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SIGNIFICANT ACCOUNTING POLICIES"]
["Area of accounts",null,"Accounting policy",null,null,null,"Assessment of policy including compliance with applicable accounting standards (e.g. Charity SORP)"]

{"sheet":"Ac - PAF08","index":168,"n_rows":113,"n_cols":11,"rows_kept":113,"cut":false,"hidden":true,"merged":[[20,0,21,0],[20,1,22,2],[48,1,49,3],[23,1,24,2],[25,1,28,2],[43,0,43,2],[29,1,31,2],[38,1,41,2],[4,0,4,3],[17,0,17,3],[18,1,19,2],[5,1,7,2],[8,1,10,2],[11,1,13,2],[14,1,16,2],[79,1,80,2],[86,3,87,3],[86,1,88,2],[65,1,67,2],[79,3,80,3],[73,1,73,2],[81,1,83,2],[84,1,85,2],[74,1,75,2],[78,0,78,3],[81,3,82,3],[53,1,54,2],[33,1,36,2],[44,1,46,2],[55,1,55,2],[51,1,52,3],[64,1,64,3],[72,1,72,2],[70,1,70,2],[71,1,71,2],[68,1,69,2],[61,1,61,3],[60,1,60,3],[62,1,62,3],[56,1,56,3],[63,1,63,3],[57,1,57,3],[58,1,58,3],[59,1,59,3],[99,1,99,2],[97,1,98,2],[91,1,93,2],[107,0,108,10],[111,0,111,1],[110,0,110,1],[102,1,105,2],[100,1,101,2],[109,0,109,10],[94,1,96,2]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,"Prepared by:",null,null,null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,"Reviewed by:",null,null,null,null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["NEW CLIENT CHECKLIST",null,null,null,"Yes",null,"No",null,"N/A",null,"Initials"]
["Pre-interview"]
[1,"Are we satisfied that we are independent and are likely to have adequate resources and knowledge to complete the audit?"]
[]
[]
[2,"Are we satisfied that the acceptance of the appointment would not have an adverse effect on the reputation of the practice?"]
[]
[]
[3,"Are we satisfied that acceptance of the engagement will not create any conflict of interest with existing clients?"]
[]
[]
[4,"Are we satisfied that there are no other reasons why we would not wish to act for the client (for example financial difficulties or litigation)?"]
[]
[]
["Money laundering considerations"]
[1,"Are we satisfied that the entity is a bona fide academy?"]
[]
[2,"Are we satisfied that there are no concerns regarding the integrity of the trustees or management of the academy?"]
[]
[]
[3,"Have we established the ultimate control of the academy?"]
[]
[4,"If the client has been introduced by a principal or staff member of the firm, or a long-standing client, do we have written confirmation from the introducer of the client’s identity?"]
[]
[]
[]
[5,"Have we written for references from other sources?\nSpecify:\n"]
[]
[]
[]
[6,"Have we obtained and copied for file specific proof of identity (e.g. passport or photo driving license) for all trustees?\nSpecify:\n"]
[]
[]
[]
[]
[7,"Have we obtained and copied for file specific proof of the client’s address? (E.g. a current utility bill).\nSpecify:\n"]
[]
[]
[]
[]
["Points for interview"]
[1,"Have we identified which marketing source gave rise to the new client?\nSpecify:"]
[]
[]
[]
[2,"Name of previous accountant obtained?\nSpecify:"]
[]
[]
[3,"Full personal details of trustees/directors obtained?"]
[]
[4,"Have we completed section 1 of the permanent file?"]
[]
[5,"Have we requested details/copies of the items below?"]
[null,"· Certificate of incorporation"]
[null,"· Governing document"]
[null,"· Last other regulatory return e.g. Companies House"]
[null,"· Books and records"]
[null,"· Organisation chart"]
[null,"· Last set of accounts"]
[null,"· Fixed asset register"]
[null,"· Last set of P11Ds"]
[null,"· Last CT 600"]
[6,"Have we obtained all the documentation required for the consideration of money laundering, as noted above?"]
[]
[]
[7,"Has the client signed or agreed to sign the necessary authorisations?"]
[]
[null,"· Tax 64/8"]
[null,"· Bank authority"]
[null,"· Building society authority"]
[null,"· Other (specify)"]
[8,"Has the client been quoted a fee for the audit?  If yes, give details below:"]
[]
[]
[]
["Offices Procedures"]
[1,"Have  we written to the previous auditors for all necessary information?"]
[]
[2,"Have all statutory matters concerning the resignation of the previous auditor and our appointment been dealt with?"]
[]
[]
[3,"Have we carried out a company search?"]
[]
[4,"Have we written for information from other sources?\nSpecify:"]
[]
[]
[]
[]
[5,"Have we sent an engagement letter covering all the services that we will provide to the client?"]
[]
[]
[6,"Have we notified the Inland Revenue, submitted form 64.8 and requested a copy of the last CT600 if not otherwise available?"]
[]
[]
[7,"Have we completed form CT 41G and forwarded it to HMRC?"]
[]
[8,"Have the necessary files been opened?"]
[9,"Have the client’s details been entered onto the time records?"]
[]
[10,"Have we carried out an initial assessment to determine whether the client will require a hot file review under the firm’s ISQC1 quality control procedures?"]
[]
[]
[]
[]
["Where “no” answer has been given to any of the questions and the appointment has been accepted detail below the action taken and reasons, where necessary:"]
[]
[]
["Prepared by:",null,null,null,null,null,"Date"]
["Principal:",null,null,null,null,null,"Date"]
[null,null,"Action agreed"]

{"sheet":"Ac - PAF10","index":169,"n_rows":27,"n_cols":12,"rows_kept":27,"cut":false,"hidden":true,"merged":[[16,8,16,11],[17,8,17,11],[20,0,20,11],[12,8,12,11],[13,8,13,11],[14,8,14,11],[15,8,15,11],[10,8,10,11],[11,8,11,11],[5,2,5,7],[5,8,5,11],[6,8,6,11],[7,8,7,11],[8,8,8,11],[9,8,9,11]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,"Prepared by:",null,null,null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,"Reviewed by:",null,null,null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["REGISTER OF NON AUDIT SERVICES FOR AUDIT CLIENTS"]
[]
["Type of service","Fee","Which threats apply to this service (tick all that apply)?*",null,null,null,null,null,"Safeguards required"]
[null,null,"SI","SR","M","A","F","I"]
["Accounting services"]
["Tax services"]
["Internal audit services"]
["Information technology services"]
["Valuation / actuarial valuation services"]
["Litigation support services"]
["Legal services"]
["Recruitment services"]
["Remuneration services"]
["Corporate finance services"]
["Transaction related services"]
["Total fee"]
[]
["In my opinion the safeguards identified above ensure that any non-audit services provided to the audit client do not jeopardise the firm’s objectivity and independence."]
["Principal",null,null,null,null,null,null,null,null,"Date:"]
[]
["Second principal",null,null,null,null,null,null,null,null,"Date:"]
["(where required) "]
[]
["*SI = self interest; SR = self review; M = management; A = advocacy; F = familiarity; I = intimidation"]

{"sheet":"Ac - PAF11","index":170,"n_rows":16,"n_cols":10,"rows_kept":16,"cut":false,"hidden":true,"merged":[[6,2,6,4],[6,5,6,6],[6,7,6,9],[4,0,4,9],[5,2,5,4],[5,5,5,6],[5,7,5,9],[7,2,7,4],[7,5,7,6],[7,7,7,9],[8,2,8,4],[8,5,8,6],[8,7,8,9],[9,2,9,4],[9,5,9,6],[9,7,9,9],[10,2,10,4],[10,5,10,6],[10,7,10,9],[11,2,11,4],[11,5,11,6],[11,7,11,9],[12,2,12,4],[12,5,12,6],[12,7,12,9],[15,2,15,4],[15,5,15,6],[15,7,15,9],[13,2,13,4],[13,5,13,6],[13,7,13,9],[14,2,14,4],[14,5,14,6],[14,7,14,9]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,null,"Reviewed by:",null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["REGISTER OF INVOLVEMENT IN THE AUDIT"]
["Section 3 of the Revised Ethical Standard, paragraph 1 requires firms to monitor the amount of time and extent of involvement that partners and senior staff, including those from other disciplines, serve as members of the engagement team for particular entities. Enter the year that each key member of the current audit team first served on the audit team in his or her current role, with that person’s name in the current role. Keep the form up to date each year by recording the names of the individuals fulfilling each role."]
[null,"Year","Independent / second principal",null,null,"Audit principal",null,"Manager / senior in charge of the audit"]
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]

{"sheet":"Ac - PAF12","index":171,"n_rows":5,"n_cols":9,"rows_kept":5,"cut":false,"hidden":true,"merged":[[12,0,12,1],[12,2,12,5],[12,6,12,8],[10,0,10,1],[10,2,10,5],[10,6,10,8],[11,0,11,1],[11,2,11,5],[11,6,11,8],[8,0,8,1],[8,2,8,5],[8,6,8,8],[9,0,9,1],[9,2,9,5],[9,6,9,8],[6,0,6,1],[6,2,6,5],[6,6,6,8],[7,0,7,1],[7,2,7,5],[7,6,7,8],[4,0,4,1],[4,2,4,5],[4,6,4,8],[5,0,5,1],[5,2,5,5],[5,6,5,8]]}
[{"$f":"\"Client name: \" &'Ac - Questions'!ClientName","v":"Client name: Enter client name"},null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
[{"$f":"\"Year-end: \" &TEXT('Ac - Questions'!YearEnd,\"dd-mmm-yy\")","v":"Year-end: Enter year-end"},null,null,null,"Reviewed by:",null,"Date:"]
[{"$f":"\"File number: \" &'Ac - Questions'!FileNumber","v":"File number: Enter file ref"}]
["SIGNIFICANT ACCOUNTING ESTIMATES"]
["Accounting estimate",null,"Basis for estimate",null,null,null,"Audit approach"]

{"sheet":"Ch - 0.1","index":172,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":true,"merged":[[31,8,31,11],[15,11,15,15],[16,11,16,13],[17,11,17,15],[18,11,18,13],[19,11,19,12]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Charities Audit Programme"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.6 (May 2019)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2019-05-01"]
[]
[]
[]
[null,null,null,null,null,null,"For latest version, see Croner-i Tax and Accounting",null,null,null,null,"Charities Assurance Toolkit homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"PAAP homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide Link for Charities Assurance Toolkit"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide Link for PAAP"]
[null,null,null,null,null,null,null,null,null,null,null,"Case Study"]
[]
[]
[]
[]
[]
[null,null,"Terms and Conditions",null,null,null,null,null,"Need any help?"]
[null,null,"Legal Info",null,null,null,null,null,"Call Product Support on 0800 231 5199"]
[null,null,null,null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"client.experience@croneri.co.uk"]
[]
[null,null,null,null,null,null,null,null,"For technical content queries, email:"]
[null,null,null,null,null,null,null,null,"content.queries@croneri.co.uk"]

{"sheet":"ChIE - 0.1","index":173,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":true,"merged":[[31,8,31,11],[15,11,15,15],[16,11,16,13],[17,11,17,15],[18,11,18,13],[28,8,28,12]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Charities Independent Examination Programme"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.6 (March 2019)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2019-03-01"]
[]
[]
[]
[null,null,null,null,null,null,"For latest version, see Croner-i Tax and Accounting",null,null,null,null,"Charities Assurance Toolkit homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"PAAP homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide Link for Charities Assurance Toolkit"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide Link for PAAP"]
[]
[]
[]
[]
[]
[]
[null,null,"Terms and Conditions",null,null,null,null,null,"Need any help?"]
[null,null,"Legal Info",null,null,null,null,null,"Call Product Support on 0800 231 5199"]
[null,null,null,null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"client.experience@croneri.co.uk"]
[]
[null,null,null,null,null,null,null,null,"For technical content queries, email:"]
[null,null,null,null,null,null,null,null,"content.queries@croneri.co.uk"]

{"sheet":"ChTE - 0.1","index":174,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":true,"merged":[[15,11,15,15],[16,11,16,13],[17,11,17,15],[18,11,18,13],[31,8,31,11],[28,8,28,12]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Charities Total Exemption Assignment Programme"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.5 (March 2019)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2019-03-01"]
[]
[]
[]
[null,null,null,null,null,null,"For latest version, see Croner-i Tax and Accounting",null,null,null,null,"Charities Assurance Toolkit homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"PAAP homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide Link for Charities Assurance Toolkit"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide Link for PAAP"]
[]
[]
[]
[]
[]
[]
[null,null,"Terms and Conditions",null,null,null,null,null,"Need any help?"]
[null,null,"Legal Info",null,null,null,null,null,"Call Product Support on 0800 231 5199"]
[null,null,null,null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"client.experience@croneri.co.uk"]
[]
[null,null,null,null,null,null,null,null,"For technical content queries, email:"]
[null,null,null,null,null,null,null,null,"content.queries@croneri.co.uk"]

{"sheet":"Ch - Questions","index":175,"n_rows":323,"n_cols":43,"rows_kept":323,"cut":false,"hidden":true,"merged":[[268,1,268,2],[219,1,219,2],[10,0,10,2],[14,0,14,2]]}
["Croner-i - Charities Audit Programme"]
[]
["Tailoring Checklist"]
[]
["1. Complete the following data concerning the client. This will then appear on every sheet."]
[]
[null,"Client name","Enter client name"]
[null,"Year-end","Enter year end"]
[null,"File number","Enter file ref"]
[]
["2. Complete the following tailoring questions to select the programmes required. Select 'yes'  to indicate that a programme is required or 'no' if it is not. In most cases, the default is set to 'yes', so if a programme is not required, you should click the box and select 'no'.  For programmes that are not expected to be used that frequently, the default is set to 'no'."]
[]
["3. This page can be printed as a record of the tailoring for this client."]
[]
["All references to ISAs, ISQC1 and the ethical standard (ES) in this audit programme are to the FRC's UK versions as updated in June 2016, or later. References to Practice Note 11 are to the latest version, issued November 2017."]
[]
["Ref","Question","Answer","Associated Sheet(s)","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)"]
[]
["CURRENT FILE"]
[]
[null,"Do you want:"]
["A001","Section A index","Yes","Ch - Ai","Ch - Ai"]
["A002","Final completion memorandum","Yes","Ch - A1","Ch - A1"]
["A003","Final programme - subsequent events","Yes","Ch - A1.2","Ch - A1.2"]
["A004","Final completion","Yes","Ch - A1.3","Ch - A1.3"]
["A005","Will the accounts require calling over?","Yes","Ch - Aop1","Ch - Aop1"]
["A006","Disclosure checklists for charity accounts are available separately here.","Click here for checklists"]
["A006.1","NOT CURRENTLY USED","Yes"]
["A007","NOT CURRENTLY USED","Yes"]
["A008^","NOT CURRENTLY USED"]
["A009","NOT CURRENTLY USED","Yes"]
["A010","NOT CURRENTLY USED","Yes"]
["A011","NOT CURRENTLY USED","Yes"]
["A012","NOT CURRENTLY USED","Yes"]
["A013","NOT CURRENTLY USED","Yes"]
["A014","NOT CURRENTLY USED","Yes"]
["A015","NOT CURRENTLY USED","Yes"]
["A016","NOT CURRENTLY USED","Yes"]
["A017","NOT CURRENTLY USED","Yes"]
["A018","NOT CURRENTLY USED","Yes"]
["A019","NOT CURRENTLY USED","Yes"]
["A020","NOT CURRENTLY USED","Yes"]
["A021","NOT CURRENTLY USED","Yes"]
["A022^","NOT CURRENTLY USED","Yes"]
["A023","NOT CURRENTLY USED","Yes"]
["A024","NOT CURRENTLY USED","Yes"]
["A025","NOT CURRENTLY USED","Yes"]
["A026","NOT CURRENTLY USED","Yes"]
["A027","NOT CURRENTLY USED","Yes"]
["A028","NOT CURRENTLY USED","Yes"]
["A029","NOT CURRENTLY USED","Yes"]
["A030","NOT CURRENTLY USED","Yes"]
["A031","NOT CURRENTLY USED","Yes"]
["A032","NOT CURRENTLY USED","Yes"]
["A033","NOT CURRENTLY USED","Yes"]
["A034","NOT CURRENTLY USED","Yes"]
["A035","NOT CURRENTLY USED","Yes"]
[]
["B001","Section B index","Yes","Ch - Bi","Ch - Bi"]
["B002","Completion memorandum","Yes","Ch - B1","Ch - B1"]
["B003","Engagement Partner review","Yes","Ch - B2.1","Ch - B2.1"]
["B003.1","Second Partner /EQCR review","Yes","Ch - B2.2","Ch - B2.2"]
["B004","Compliance with auditing standards","Yes","Ch - B3","Ch - B3"]
["B005","File completion","Yes","Ch - B4","Ch - B4"]
["B006","Review of accounts","Yes","Ch - B5","Ch - B5"]
["B007","Audit highlights","Yes","Ch - B6","Ch - B6"]
["B007.1","Summary of significant audit matters","Yes","Ch - B6.1","Ch - B6.1"]
["B008","Uncorrected misstatements","Yes","Ch - B7","Ch - B7"]
["B009","Justification of audit report","Yes","Ch - B8","Ch - B8"]
["B010","Whistleblowing checklist","Yes","Ch - B8.1","Ch - B8.1"]
["B010.1","Schedule of additional considerations when forming an opinion under ISA 700","Yes","Ch - B8.2","Ch - B8.2"]
[]
["C001","Section C index","Yes","Ch - Ci","Ch - Ci"]
["C002","Planning  memorandum","Yes","Ch - C1","Ch - C1"]
["C003","Preliminary engagement activities","Yes","Ch - C2","Ch - C2"]
["C004","Independence questionnaire","Yes","Ch - C2.1","Ch - C2.1"]
["C005","Accounting & tax compliance - safeguards applied","Yes","Ch - C2.2","Ch - C2.2"]
["C006","Audit strategy - general","Yes","Ch - C3.1","Ch - C3.1"]
["C007","Audit strategy - group audits","Yes","Ch - C3.2","Ch - C3.2"]
["C007.1","Do you wish to include a flowchart to assist in determining the type of work to be performed on components?","Yes","Ch - C3.3","Ch - C3.3"]
["C007.2","Group component summary sheet","Yes","Ch - C3.4","Ch - C3.4"]
["C008","Understanding the charity","Yes","Ch - C4","Ch - C4"]
["C008.1","Review of accounting estimates","Yes","Ch - C4.1","Ch - C4.1"]
["C009","Internal controls","Yes","Ch - C5","Ch - C5"]
["C010","Review of design & implementation of controls","Yes","Ch - C5.1","Ch - C5.1"]
["C011","Internal control questionnaire","Yes","Ch - C5.2","Ch - C5.2"]
["C012","Preliminary analytical procedures","Yes","Ch - C6","Ch - C6"]
["C013","Materiality summary","Yes","Ch - C7; Ch - C7.1","Ch - C7","Ch - C7.1"]
["C014","Materiality summary - group components","Yes","Ch - C7.2","Ch - C7.2"]
["C015","Risk assessment","Yes","Ch - C8","Ch - C8"]
["C016","Detail risk assessment","Yes","Ch - C8.1","Ch - C8.1"]
["C017","Financial statement risk action plan","Yes","Ch - C8.2","Ch - C8.2"]
["C018","Assertion risk action plan","Yes","Ch - C8.3","Ch - C8.3"]
["C019","Risk response summary","Yes","Ch - C8.4","Ch - C8.4"]
["C020","Notes of planning meeting","Yes","Ch - C9","Ch - C9"]
["C021","Fraud risk factors","Yes","Ch - C9.1","Ch - C9.1"]
["C021.1","Planning meeting checklist","Yes","Ch - C9.2","Ch - C9.2"]
["C022","Other planning issues","Yes","Ch - C10","Ch - C10"]
["C023","Audit administration","Yes","Ch - C11","Ch - C11"]
["C024","Quality control","Yes","Ch - C12","Ch - C12"]
["C025","Accountancy work planning","Yes","Ch - C13.1","Ch - C13.1"]
["C026","Sample size planning","Yes","Ch - C13.2","Ch - C13.2"]
["C027","Assignment planning - timetable","Yes","Ch - C13.3","Ch - C13.3"]
["C028","Budget and performance summary","Yes","Ch - C13.4","Ch - C13.4"]
["C029","Job progress report","Yes","Ch - C13.5","Ch - C13.5"]
["C030^","Do you wish to complete a checklist to confirm the size of the charitable company or group or type of report required?","No","Ch - Cop01A; Ch - Cop02A; Ch - Cop03; Ch - Cop04; Ch - Cop05A; Ch - Cop06","Ch - Cop01A","Ch - Cop02A","Ch - Cop03","Ch - Cop04","Ch - Cop05A","Ch - Cop06",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C031.1","C036"]
["C031.1","NOT CURRENTLY USED","No"]
["C031.2","Determination of small company status (AP beginning on or after 1 January 2016, unless early adopted)","No","Ch - Cop01A","Ch - Cop01A"]
["C032.1","NOT CURRENTLY USED","No"]
["C032.2","Small company status flowchart (AP beginning on or after 1 January 2016, unless early adopted)","No","Ch - Cop02A","Ch - Cop02A"]
["C033","Charitable companies - Determination of type of report","No","Ch - Cop03","Ch - Cop03"]
["C034","Unincorporated charities - Determination of type of report","No","Ch - Cop04","Ch - Cop04"]
["C035.1","NOT CURRENTLY USED","No"]
["C035.2","Determination of small group status (AP beginning on or after 1 January 2016, unless early adopted)","No","Ch - Cop05A","Ch - Cop05A"]
["C036","Determination of need for group accounts","No","Ch - Cop06","Ch - Cop06"]
[]
["D001^","Will any of the optional audit programmes be required (such as on opening balances or the use of service organisations or experts)?","No","Ch - Di; Ch - D1; Ch - D1.1; Ch - D2; Ch - D3; Ch - D9; Ch - D11; Ch - D12; Ch - D14; Ch - D16; Ch - D17; Ch - D20; Ch - D21","Ch - Di","Ch - D1","Ch - D1.1","Ch - D2","Ch - D3","Ch - D9","Ch - D11","Ch - D12","Ch - D14","Ch - D16","Ch - D17","Ch - D20","Ch - D21",null,null,null,null,null,null,null,null,"D002","D013","D002#"]
[null,"Do you want:"]
["D002","Section D index","No","Ch - Di","Ch - Di"]
["D003","Analytical procedures","No","Ch - D1","Ch - D1"]
["D003.1","Substantive analytical procedures working paper","No","Ch - D1.1","Ch - D1.1"]
["D004","Were the comparative figures unaudited or audited by another firm?","No","Ch - D2","Ch - D2"]
["D005","Will the charity be publishing accounts in an electronic format?","No","Ch - D3","Ch - D3"]
["D006","Is the use of service organisations material to the charity's activities?","No","Ch - D9","Ch - D9"]
["D007","Will an auditor's expert be used?","No","Ch - D11","Ch - D11"]
["D008","Is the work of an expert appointed by management relevant to the audit?","No","Ch - D12","Ch - D12"]
["D009","Is the work of Internal Audit to be relied on as part of the audit strategy?","No","Ch - D14","Ch - D14"]
["D010","NOT CURRENTLY USED ","No"]
["D011","Is a working paper assisting with the classification of financial instruments required?","No","Ch - D16","Ch - D16"]
["D012","Is a working paper assisting with the audit of other information included in the annual report required?","No","Ch - D17","Ch - D17"]
["D013","Are there aspects of the clients operations that require additional bespoke audit programmes?","No","Ch - D20; Ch - D21","Ch - D20","Ch - D21"]
[]
["E001^","Does the charity have any intangible assets?","Yes",null,"Ch - Ei","Ch - Es","Ch - E2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E002","E005","E002#"]
[null,"Do you want:"]
["E002","Section E index","Yes","Ch - Ei","Ch - Ei"]
["E003","Intangible assets - audit objectives","Yes","Ch - Es","Ch - Es"]
["E004","Intangible assets - audit programme","Yes","Ch - E2","Ch - E2"]
["E005","Were there material additions to or disposals from intangible assets during the year?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - E2:A15","Ch - E2:A20"]
[]
["F001^","Does the charity have any tangible fixed assets?","Yes","Ch - Fi; Ch - Fs; Ch - F2; Ch - Fssb","Ch - Fi","Ch - Fs","Ch - F2","Ch - Fssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F002","F008","F002#"]
[null,"Do you want:"]
["F002","Section F index","Yes","Ch - Fi","Ch - Fi"]
["F003","Tangible fixed assets - audit objectives","Yes","Ch - Fs","Ch - Fs"]
["F004^","Tangible fixed assets - audit programme","Yes","Ch - F2","Ch - F2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F005","F007"]
["F005","Were there material additions to or disposals from fixed assets during the year?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - F2:A13","Ch - F2:A27"]
["F006","Is depreciation material?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - F2:A31","Ch - F2:A36"]
["F007","Does the charity have any heritage assets?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - F2:A30","Ch - F2:A30",null,"Ch - F2:A42","Ch - F2:A42"]
["F008","A sample selection planning form for this section","Yes","Ch - Fssb","Ch - Fssb"]
[]
["G001^","Does the charity have any investments in group or associated undertakings, joint ventures or joint arrangements?","Yes",null,"Ch - Gi","Ch - Gs","Ch - G2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"G002","G004","G002#"]
[null,"Do you want:"]
["G002","Section G index","Yes","Ch - Gi","Ch - Gi"]
["G003","Investments in group & associated undertakings and joint ventures - audit objectives","Yes","Ch - Gs","Ch - Gs"]
["G004","Investments in group & associated undertakings and joint ventures - audit programme","Yes","Ch - G2","Ch - G2"]
[]
["H001^","Does the charity have any other financial instruments which would not be classified as basic under FRS 102, social investments or has adopted a total returns basis for its permanent endowment funds?","Yes",null,"Ch - Hi","Ch - Hs","Ch - H2","Ch - Hssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H002","H007","H002#"]
[null,"Do you want:"]
["H002","Section H index","Yes","Ch - Hi","Ch - Hi"]
["H003","Other financial instruments - audit objectives","Yes","Ch - Hs","Ch - Hs"]
["H004^","Other financial instruments - audit programme","Yes","Ch - H2","Ch - H2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H005","H006"]
["H005","Does the charity have any social investments?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - H2:A73","Ch - H2:A80"]
["H006","Has the charity adopted a total returns basis for its permanent endowment funds?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - H2:A81","Ch - H2:A88"]
["H007","A sample selection planning form for this section","Yes","Ch - Hssb","Ch - Hssb"]
[]
["I001^","Does the charity have any stock or work-in-progress?","Yes","Ch - Ii; Ch - Is; Ch - I2; Ch - I3; Ch - I4; Ch - Issb","Ch - Ii","Ch - Is","Ch - I2","Ch - I3","Ch - I4","Ch - Issb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I002","I010","I002#"]
[null,"Do you want:"]
["I002","Section I index","Yes","Ch - Ii","Ch - Ii"]
["I003","Stock and work-in-progress - audit objectives","Yes","Ch - Is","Ch - Is"]
["I004","Stock and work-in-progress - audit programme","Yes","Ch - I2","Ch - I2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I005","I009"]
["I005","Is any stock held by 3rd parties?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - I2:A8","Ch - I2:A10"]
["I006","Did we attend the client's stock take?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - I2:A15","Ch - I2:A18","I008"]
["I007","Does the charity have work-in-progress or finished goods stocks?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - I2:A33","Ch - I2:A36"]
["I008","Construction contracts - audit programme","Yes","Ch - I3","Ch - I3"]
["I009","Stock take attendance programme","Yes","Ch - I4","Ch - I4"]
["I010","A sample selection planning form for this section","Yes","Ch - Issb","Ch - Issb"]
[]
["J001^","Does the charity have any debtors or prepayments?","Yes","Ch - Ji; Ch - Js; Ch - J2; Ch - Jop01; Ch - Jop02; Ch - Jssb","Ch - Ji","Ch - Js","Ch - J2","Ch - Jop01","Ch - Jop02","Ch - Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J002","J010","J002#"]
[null,"Do you want:"]
["J002","Section J index","Yes","Ch - Ji","Ch - Ji"]
["J003","Debtors and prepayments - audit objectives","Yes","Ch - Js","Ch - Js"]
["J004","Debtors and prepayments - audit programme","Yes","Ch - J2","Ch - J2","Ch - Jop01","Ch - Jop02","Ch - Jssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"J005^","J010"]
["J005^","Does the charity have any trade debtors?","Yes","Ch - Jop01; Ch - Jop02","Ch - Jop01","Ch - Jop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - J2:A8","Ch - J2:A45","J006^",null,null,"J007",null,null,"J008"]
["J006^","   Will a debtors circularisation be performed?","Yes","Ch - Jop01; Ch - Jop02","Ch - Jop01","Ch - Jop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - J2:A11","Ch - J2:A26","J007",null,null,"J008"]
["J007","   Debtors circularisation summary","Yes","Ch - Jop01","Ch - Jop01"]
["J008","   Debtors circularisation sheet","Yes","Ch - Jop02","Ch - Jop02"]
["J009","Does the charity have any long-term debtors?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - J2:A61","Ch - J2:A65"]
["J010","A sample selection planning form for this section","Yes","Ch - Jssb","Ch - Jssb"]
[]
["K001^","Does the charity have any bank or cash balances?","Yes",null,"Ch - Ki","Ch - Ks","Ch - K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K002","K005","K002#"]
[null,"Do you want:"]
["K002","Section K index","Yes","Ch - Ki","Ch - Ki"]
["K003","Bank & cash - audit objectives","Yes","Ch - Ks","Ch - Ks"]
["K004^","Bank & cash - audit programme","Yes","Ch - K2","Ch - K2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K005"]
["K005","Does the charity receive cash or hold material cash balances?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - K2:A18","Ch - K2:A21"]
[]
["L001^","Does the charity have any creditors or accruals?","Yes",null,"Ch - Li","Ch - Ls","Ch - L2","Ch - Lop01","Ch - Lop02","Ch - Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L002","L010","L002#"]
[null,"Do you want:"]
["L002","Section I index","Yes","Ch - Li","Ch - Li"]
["L003","Creditors and accruals - audit objectives","Yes","Ch - Ls","Ch - Ls"]
["L004","Creditors and accruals - audit programme","Yes","Ch - L2","Ch - L2","Ch - Lop01","Ch - Lop02","Ch - Lssb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L005^","L010"]
["L005^","Does the charity have any trade creditors?","Yes",null,"Ch - Lop01","Ch - Lop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - L2:A8","Ch - L2:A46","L006^",null,null,"L007",null,null,"L008"]
["L006^","   Will a creditors circularisation be performed?","Yes","Ch - Lop01; Ch - Lop02","Ch - Lop01","Ch - Lop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - L2:A13","Ch - L2:A28","L007",null,null,"L008"]
["L007","   Creditors circularisation summary","Yes","Ch - Lop01","Ch - Lop01"]
["L008","   Creditors circularisation sheet","Yes","Ch - Lop02","Ch - Lop02"]
["L009","Does the charity have any hire purchase or leasing transactions?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - L2:A47","Ch - L2:A53"]
["L010","A sample selection planning form for this section","Yes","Ch - Lssb","Ch - Lssb"]
[]
["M001^","Does the charity have any long term loans or deferred income?","Yes",null,"Ch - Mi","Ch - Ms","Ch - M2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"M002","M004","M002#"]
[null,"Do you want:"]
["M002","Section M index","Yes","Ch - Mi","Ch - Mi"]
["M003","Long term loans or deferred income - audit objectives","Yes","Ch - Ms","Ch - Ms"]
["M004","Long term loans or deferred income - audit programme","Yes","Ch - M2","Ch - M2"]
[]
["N001^","Does the charity have any provisions for liabilities and charges, contingent liabilities or financial commitments?","Yes",null,"Ch - Ni","Ch - Ns","Ch - N2","Ch - Nop01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N002","N005","N002#"]
[null,"Do you want:"]
["N002","Section N index","Yes","Ch - Ni","Ch - Ni"]
["N003","Provisions, contingencies and commitments - audit objectives","Yes","Ch - Ns","Ch - Ns"]
["N004","Provisions, contingencies and commitments - audit programme","Yes","Ch - N2","Ch - N2"]
["N005","Does the charity contribute to a defined benefit pension scheme?","Yes","Ch - Nop01","Ch - Nop01"]
[null,"The purpose of the programme in this section (N2) is to ensure that all provisions, contingencies and commitments are identified. It is therefore good practice to complete the tests in this programme even if you believe they are not applicable. If you decide not to use the programme you must consider carefully how the completeness of provisions, contingencies and commitments will be addressed."]
[]
["O001^","Does the charity have capital, funds/reserves or statutory records?","Yes",null,"Ch - Oi","Ch - Os","Ch - O2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"O002","O004","O002#"]
[null,"Do you want:"]
["O002","Section O index","Yes","Ch - Oi","Ch - Oi"]
["O003","Capital, reserves and statutory records - audit objectives","Yes","Ch - Os","Ch - Os"]
["O004","Capital, reserves and statutory records  - audit programme","Yes","Ch - O2","Ch - O2"]
[]
["P001^","Charities are normally exempt from Corporation and Income taxes. However, is the charity liable to such taxes?","Yes",null,"Ch - Pi","Ch - Ps","Ch - P2","Ch - P3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P002","P005","P002#"]
[null,"Do you want:"]
["P002","Section P index","Yes","Ch - Pi","Ch - Pi"]
["P003","Taxation - audit objectives","Yes","Ch - Ps","Ch - Ps"]
["P004","Taxation - audit programme","Yes","Ch - P2","Ch - P2"]
["P005","Corporation tax computation checklist","Yes","Ch - P3","Ch - P3"]
[]
["Q001","Do you want the Q section index (income and expenditure analysis)?","Yes","Ch - Qi","Ch - Qi"]
[]
["R001","Will accruals accounts be prepared?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - Rs:A4","Ch - Rs:A4",null,"Ch - R2:A64","Ch - R2:A64",null,"Ch - R2:A101","Ch - R2:A102",null,"Ch - R2:A106","Ch - R2:A112",null,"Ch - R2:A137","Ch - R2:A147",null,"Ch - Rs:A6","Ch - Rs:A6"]
[null,"(Select Yes for accruals accounts and no for receipts and payments accounts)."]
[null,"Note: Charitable companies are only allowed by law to prepare accruals accounts."]
[null,"Do you want:"]
["R002","Section R index","Yes","Ch - Ri","Ch - Ri"]
["R003","Audit objectives","Yes","Ch - Rs","Ch - Rs"]
["R004^","Audit programme","Yes","Ch - R2","Ch - R2","Ch - R3","Ch - R3.1","Ch - R3.2","Ch - Rop01","Ch - Rop02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R005","R014"]
["R005","Does the charity have trading income?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - R2:A44","Ch - R2:A51"]
["R006","Does the charity make grants?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - R2:A66","Ch - R2:A69"]
["R007","Does the charity have cash income or expenditure?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - R2:A54","Ch - R2:A61",null,"Ch - R2:A83","Ch - R2:A90"]
["R008","Are there any branches, supporter or friends groups?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - R2:A52","Ch - R2:A53",null,"Ch - R2:A113","Ch - R2:A117"]
["R009","Does the charity have material salaries or wages?","Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - R2:A91","Ch - R2:A98","R010",null,null,"R012"]
["R010","PAYE & NI - audit programme","Yes","Ch - R3","Ch - R3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ch - R2:A99","Ch - R2:A99"]
["R011","PAYE & NI checklist","Yes","Ch - R3.1","Ch - R3.1"]
["R012","P11D/P9 checklist","Yes","Ch - R3.2","Ch - R3.2"]
["R013","A sample selection planning form for this section","Yes","Ch - Rop01","Ch - Rop01"]
["R014","Is there a risk that material related party transactions may not be identified?","Yes","Ch - Rop02","Ch - Rop02"]
[]
["S001^","Will reliance be placed on the operational effectiveness of any internal controls?","Yes",null,"Ch - Si","Ch - Ss","Ch - S2","Ch - S3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"S002","S005","S002#"]
[null,"Do you want:"]
["S002","Section S index","Yes","Ch - Si","Ch - Si"]
["S003","Tests of control - audit objectives","Yes","Ch - Ss","Ch - Ss"]
["S004","Tests of control - audit programme ","Yes","Ch - S2","Ch - S2"]
["S005","Internal control evaluation","Yes","Ch - S3","Ch - S3"]
[]
["T001^","Will a formal post balance sheet events review (PBSER) be undertaken?","Yes",null,"Ch - Ti","Ch - Ts","Ch - T2","Ch - T3","Ch - T3.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T002","T006","T002#"]
[null,"Do you want:"]
["T002","Section T index","Yes","Ch - Ti","Ch - Ti"]
["T003","Subsequent events - audit objectives","Yes","Ch - Ts","Ch - Ts"]
["T004","Subsequent events - audit programme ","Yes","Ch - T2","Ch - T2"]
["T005","Going concern - checklist","Yes","Ch - T3","Ch - T3"]
["T006","Going concern - conclusion","Yes","Ch - T3.1","Ch - T3.1"]
[null,"As PBSER is a requirement of auditing standards, users are reminded to ensure this area is properly addressed and documented."]
[]
["U001^","Is the charity registered for VAT?","Yes","Ch - Ui; Ch - Us; Ch - U2; Ch - U3","Ch - Ui","Ch - Us","Ch - U2","Ch - U3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"U002","U005","U002#"]
[null,"Do you want:"]
["U002","Section U index","Yes","Ch - Ui","Ch - Ui"]
["U003","VAT - audit objectives","Yes","Ch - Us","Ch - Us"]
["U004","VAT - audit programme","Yes","Ch - U2","Ch - U2"]
["U005","VAT - compliance checklist","Yes","Ch - U3","Ch - U3"]
[]
["V001^","Does the charity maintain a nominal ledger?","Yes",null,"Ch - Vi","Ch - Vs","Ch - V2","Ch - V3","Ch - V4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"V002","V006","V002#"]
[null,"Do you want:"]
["V002","Section V index","Yes","Ch - Vi","Ch - Vi"]
["V003","Nominal ledger - audit objectives","Yes","Ch - Vs","Ch - Vs"]
["V004","Nominal ledger - audit programme","Yes","Ch - V2","Ch - V2"]
["V005","Working paper for review of estimates for bias","Yes","Ch - V3","Ch - V3"]
["V006","Working paper for journal entry testing","Yes","Ch - V4","Ch - V4"]
[]
["W001^","Is the charity required to prepare group accounts?","Yes","Ch - Wi; Ch - Ws; Ch - W2; Ch - W3; Ch - W4; Ch - W5; Ch - W6; Ch - W7; Ch - W8","Ch - Wi","Ch - Ws","Ch - W2","Ch - W3","Ch - W4","Ch - W5","Ch - W6","Ch - W7","Ch - W8",null,null,null,null,null,null,null,null,null,null,null,null,"W002","W011","W002#"]
[null,"Do you want:"]
["W002","Section W index","Yes","Ch - Wi","Ch - Wi"]
["W003","Group accounts - audit objectives","Yes","Ch - Ws","Ch - Ws"]
["W004","Group accounts - audit programme","Yes","Ch - W2","Ch - W2"]
["W005^","Are there any components not audited by the group engagement team?","Yes","Ch - W3; Ch - W4; Ch - W5; Ch - W6; Ch - W7; Ch - W8","Ch - W3","Ch - W4","Ch - W5","Ch - W6","Ch - W7","Ch - W8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W006","W011"]
["W006","Component auditors - audit programme","Yes","Ch - W3","Ch - W3"]
["W007","Component auditor instructions (available online in Word)","Yes","Ch - W4","Ch - W4"]
["W008","Component auditor questionnaire (available online in an editable Excel document)","Yes","Ch - W5","Ch - W5"]
["W009","Reporting to the group auditor (available online in Word)","Yes","Ch - W6","Ch - W6"]
["W010","Example Component Auditor's Confirmation (available online in Word)","Yes","Ch - W7","Ch - W7"]
["W011","Review of component auditor's working papers","Yes","Ch - W8","Ch - W8"]
[]
["X001","Do you want an index for accounts working papers?","Yes","Ch - Xi","Ch - Xi"]
["Y001","Do you want an index sheet for Section Y - Other Primary Financial Statements and  Z - Computer reports and records received?","Yes","Ch - YZi","Ch - YZi"]
[]
["Z001","Do you want a blank working paper to customise?","Yes","Blank Sheet","Blank Sheet"]
[]
["PERMANENT FILE"]
[]
["PAF000","Do you want to include permanent audit file sheets?","Yes","Ch - PAF01; Ch - PAF02; Ch - PAF03; Ch - PAF04; Ch - PAF05; Ch - PAF06; Ch - PAF06.1; Ch - PAF06.3; Ch - PAF07; Ch - PAF08; Ch - PAF09; Ch - PAF10; Ch - PAF11; Ch - PAF12","Ch - PAF01","Ch - PAF02","Ch - PAF03","Ch - PAF04","Ch - PAF05","Ch - PAF06","Ch - PAF06.1","Ch - PAF06.3","Ch - PAF07","Ch - PAF08","Ch - PAF09","Ch - PAF10","Ch - PAF11","Ch - PAF12",null,null,null,null,null,null,null,"PAF001","PAF012","PAF001#"]
[]
["The following forms for the permanent audit file are available. Please select those required."]
["PAF001","Permanent audit file index","Yes","Ch - PAF01","Ch - PAF01"]
["PAF002","Background information","Yes","Ch - PAF02","Ch - PAF02"]
["PAF003","Details of bankers and professional advisors","Yes","Ch - PAF03","Ch - PAF03"]
["PAF004","Know your client checklist","Yes","Ch - PAF04","Ch - PAF04"]
["PAF005","Register of laws and regulations","Yes","Ch - PAF05","Ch - PAF05"]
["PAF006","Details of related parties","Yes","Ch - PAF06","Ch - PAF06"]
["PAF006.1","Related parties checklist (FRS 102)","Yes","Ch - PAF06.1","Ch - PAF06.1"]
["PAF006.2","NOT CURRENTLY USED","Yes"]
["PAF006.3","Related parties checklist covering letter","Yes","Ch - PAF06.3","Ch - PAF06.3"]
["PAF007","Significant accounting policies","Yes","Ch - PAF07","Ch - PAF07"]
["PAF008","New client checklist","Yes","Ch - PAF08","Ch - PAF08"]
["PAF009","Systems overview","Yes","Ch - PAF09","Ch - PAF09"]
["PAF010","Register of non-audit services","Yes","Ch - PAF10","Ch - PAF10"]
["PAF011","Register of involvement in the audit","Yes","Ch - PAF11","Ch - PAF11"]
["PAF012","Significant accounting estimates","Yes","Ch - PAF12","Ch - PAF12"]

{"sheet":"ChIE - Questions","index":176,"n_rows":98,"n_cols":28,"rows_kept":98,"cut":false,"hidden":true,"merged":[[10,0,10,2],[14,0,14,2]]}
["Croner-i - Charities Independent Examination Programme"]
[]
["Tailoring Checklist"]
[]
["1. Complete the following data concerning the client. This will then appear on every sheet."]
[]
[null,"Client name","Enter client name"]
[null,"Year-end","Enter year end"]
[null,"File number","Enter file number"]
[]
["2. Complete the following tailoring questions to select the programmes required. Select 'yes'  to indicate that a programme is required or 'no' if it is not. In most cases, the default is set to 'yes', so if a programme is not required, you should click the box and select 'no'.  For programmes that are not expected to be used that frequently, the default is set to 'no'."]
[]
["3. This page can be printed as a record of the tailoring for this client."]
[]
["All references to ISAs, ISQC1 and the ethical standard (ES) in this independent examination assignment programme are to the FRC's UK versions as updated in June 2016, or later.  References to Practice Note 11 are to the latest version, issued November 2017."]
[]
["Ref","Question","Answer","Associated Sheet(s)","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)"]
[]
["CURRENT FILE"]
[]
[]
["IE001","NOT CURRENTLY USED"]
["IE002","File index","Yes","ChIE - Index","ChIE - Index"]
["IE003","Completion memorandum","Yes","ChIE - B1","ChIE - B1"]
["IE004","File Completion checklist","Yes","ChIE - B1.1","ChIE - B1.1"]
["IE005","Trustees' Annual Report (accruals basis only)","Yes","ChIE - B3","ChIE - B3"]
["IE006","Format of IE report, including justification of opinion","Yes","ChIE - B4","ChIE - B4"]
["IE007","Form and content of accounts","Yes","ChIE - B5","ChIE - B5"]
["IE008","Failure in adequate accounting records","Yes","ChIE - B6","ChIE - B6"]
["IE009","Whistleblowing report to the Charity Commissioners","Yes","ChIE - B6.1","ChIE - B6.1"]
["IE010","Summary of uncorrected misstatements","Yes","ChIE - B8","ChIE - B8"]
["IE011","Planning memorandum","Yes","ChIE - C1","ChIE - C1"]
["IE012","Acceptance procedures","Yes","ChIE - C1.1","ChIE - C1.1"]
["IE013","Understanding the charity","Yes","ChIE - C2","ChIE - C2"]
["IE014","Eligibility for Independent Examination","Yes","ChIE - C3","ChIE - C3"]
["IE015","Materiality ranges","Yes","ChIE - C4","ChIE - C4"]
["IE016","Determination of type of report for a charitable company","Yes","Ch - Cop03","Ch - Cop03"]
["IE017","Determination of type of report for a charitable trust","Yes","Ch - Cop04","Ch - Cop04"]
["IE018","Accounting policies, estimates and judgements","Yes","ChIE - D1","ChIE - D1"]
["IE019","Analytical review","Yes","ChIE - D2","ChIE - D2"]
["IE020","Review of accounting records and transactions","Yes","ChIE - D3","ChIE - D3"]
["IE021","Post balance sheet events","Yes","ChIE - D4","ChIE - D4"]
["IE022","Related party transactions","Yes","ChIE - D5","ChIE - D5"]
[]
["A006","Disclosure checklists for charity accounts are available separately here.","Click here for checklists"]
["A006.1","NOT CURRENTLY USED","Yes"]
["A007^","NOT CURRENTLY USED","Yes"]
["A008","NOT CURRENTLY USED"]
["A009","NOT CURRENTLY USED","No"]
["A010","NOT CURRENTLY USED","No"]
["A011","NOT CURRENTLY USED","Yes"]
["A012","NOT CURRENTLY USED","Yes"]
["A013","NOT CURRENTLY USED","Yes"]
["A014","NOT CURRENTLY USED","Yes"]
["A015","NOT CURRENTLY USED","Yes"]
["A016","NOT CURRENTLY USED","Yes"]
["A017","NOT CURRENTLY USED","Yes"]
["A018","NOT CURRENTLY USED","Yes"]
["A019","NOT CURRENTLY USED","Yes"]
["A020","NOT CURRENTLY USED","Yes"]
["A021","NOT CURRENTLY USED","Yes"]
["A022^","NOT CURRENTLY USED","Yes"]
["A023","NOT CURRENTLY USED","Yes"]
["A024","NOT CURRENTLY USED","Yes"]
["A025","NOT CURRENTLY USED","Yes"]
["A026","NOT CURRENTLY USED","Yes"]
["A027","NOT CURRENTLY USED","Yes"]
["A028","NOT CURRENTLY USED","Yes"]
["A029","NOT CURRENTLY USED","Yes"]
["A030","NOT CURRENTLY USED","Yes"]
["A031","NOT CURRENTLY USED","Yes"]
["A032","NOT CURRENTLY USED","Yes"]
["A033","NOT CURRENTLY USED","Yes"]
["A034","NOT CURRENTLY USED","Yes"]
["A035","NOT CURRENTLY USED","Yes"]
[]
["Z001","Do you want a blank working paper to customise?","No","Blank Sheet","Blank Sheet"]
[]
["PERMANENT FILE"]
[]
["PAF000","Do you want to include permanent audit file sheets?","Yes","Ch - PAF01; Ch - PAF02; Ch - PAF03; Ch - PAF04; Ch - PAF05; Ch - PAF06; Ch - PAF06.1; Ch - PAF06.3; Ch - PAF07; Ch - PAF08; Ch - PAF09; Ch - PAF10; Ch - PAF11; Ch - PAF12","Ch - PAF01","Ch - PAF02","Ch - PAF03","Ch - PAF04","Ch - PAF05","Ch - PAF06","Ch - PAF06.1","Ch - PAF06.3","Ch - PAF07","Ch - PAF08","Ch - PAF09","Ch - PAF10","Ch - PAF11","Ch - PAF12",null,"PAF001","PAF012","PAF001#"]
[]
["The following forms for the permanent audit file are available. Please select those required."]
["PAF001","Permanent audit file index","Yes","Ch - PAF01","Ch - PAF01"]
["PAF002","Background information","Yes","Ch - PAF02","Ch - PAF02"]
["PAF003","Details of bankers and professional advisors","Yes","Ch - PAF03","Ch - PAF03"]
["PAF004","Know your client checklist","Yes","Ch - PAF04","Ch - PAF04"]
["PAF005","Register of laws and regulations","Yes","Ch - PAF05","Ch - PAF05"]
["PAF006","Details of related parties","Yes","Ch - PAF06","Ch - PAF06"]
["PAF006.1","Related parties checklist (FRS 102)","Yes","Ch - PAF06.1","Ch - PAF06.1"]
["PAF006.2","NOT CURRENTLY USED","Yes"]
["PAF006.3","Related parties checklist covering letter","Yes","Ch - PAF06.3","Ch - PAF06.3"]
["PAF007","Significant accounting policies","Yes","Ch - PAF07","Ch - PAF07"]
["PAF008","New client checklist","Yes","Ch - PAF08","Ch - PAF08"]
["PAF009","Systems overview","Yes","Ch - PAF09","Ch - PAF09"]
["PAF010","Register of non-audit services","Yes","Ch - PAF10","Ch - PAF10"]
["PAF011","Register of involvement in the audit","Yes","Ch - PAF11","Ch - PAF11"]
["PAF012","Significant accounting estimates","Yes","Ch - PAF12","Ch - PAF12"]

{"sheet":"ChTE - Questions","index":177,"n_rows":83,"n_cols":61,"rows_kept":83,"cut":false,"hidden":true,"merged":[[10,0,10,2],[14,0,14,2]]}
["Croner-i - Charities Total Exemption Assignment Programme"]
[]
["Tailoring Checklist"]
[]
["1. Complete the following data concerning the client. This will then appear on every sheet."]
[]
[null,"Client name","Enter client name"]
[null,"Year-end","Enter year-end"]
[null,"File number","Enter file ref"]
[]
["2. Complete the following tailoring questions to select the programmes required. Select 'yes'  to indicate that a programme is required or 'no' if it is not. In most cases, the default is set to 'yes', so if a programme is not required, you should click the box and select 'no'.  For programmes that are not expected to be used that frequently, the default is set to 'no'."]
[]
["3. This page can be printed as a record of the tailoring for this client."]
[]
["All references to ISAs, ISQC1 and the ethical standard (ES) in this total exemption assignment programme are to the FRC's UK versions as updated in June 2016, or later. References to Practice Note 11 are to the latest version, issued November 2017."]
[]
["Ref","Question","Answer","Associated Sheet(s)","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","Sheet","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)","StartRef","EndRef","Row (this sheet only)"]
[]
["CURRENT FILE"]
[]
[null,"Do you want:"]
["TE001","File index","Yes","ChTE - Index","ChTE - Index"]
["TE002","Completion questionnaire (final)","Yes","ChTE - B3_1","ChTE - B3_1"]
["TE003","Completion questionnaire (pre-principal)","Yes","ChTE - B3_2","ChTE - B3_2"]
["TE004","Summary of uncorrected misstatements","Yes","ChTE - B8","ChTE - B8"]
["TE005","Eligibility for total exemption","Yes","ChTE - C6","ChTE - C6"]
["TE006","Determination of type of report for a charitable company","Yes","Ch - Cop03","Ch - Cop03"]
["TE007","Determination of type of report for a charitable trust","Yes","Ch - Cop04","Ch - Cop04"]
[]
["A006","Disclosure Checklists for charity accounts are available.","Click here for checklists"]
["A006.1","NOT CURRENTLY USED","Yes"]
["A007^","NOT CURRENTLY USED","Yes"]
["A008","NOT CURRENTLY USED"]
["A009","NOT CURRENTLY USED","No"]
["A010","NOT CURRENTLY USED","No"]
["A011","NOT CURRENTLY USED","Yes"]
["A012","NOT CURRENTLY USED","Yes"]
["A013","NOT CURRENTLY USED","Yes"]
["A014","NOT CURRENTLY USED","Yes"]
["A015","NOT CURRENTLY USED","Yes"]
["A016","NOT CURRENTLY USED","Yes"]
["A017","NOT CURRENTLY USED","Yes"]
["A018","NOT CURRENTLY USED","Yes"]
["A019","NOT CURRENTLY USED","Yes"]
["A020","NOT CURRENTLY USED","Yes"]
["A021","NOT CURRENTLY USED","Yes"]
["A022^","NOT CURRENTLY USED","Yes"]
["A023","NOT CURRENTLY USED","Yes"]
["A024","NOT CURRENTLY USED","Yes"]
["A025","NOT CURRENTLY USED","Yes"]
["A026","NOT CURRENTLY USED","Yes"]
["A027","NOT CURRENTLY USED","Yes"]
["A028","NOT CURRENTLY USED","Yes"]
["A029","NOT CURRENTLY USED","Yes"]
["A030","NOT CURRENTLY USED","Yes"]
["A031","NOT CURRENTLY USED","Yes"]
["A032","NOT CURRENTLY USED","Yes"]
["A033","NOT CURRENTLY USED","Yes"]
["A034","NOT CURRENTLY USED","Yes"]
["A035","NOT CURRENTLY USED","Yes"]
[]
["Z001","Do you want a blank working paper to customise?","No","Blank Sheet","Blank Sheet"]
[]
["PERMANENT FILE"]
[]
["PAF000","Do you want to include permanent audit file sheets?","Yes","Ch - PAF01; Ch - PAF02; Ch - PAF03; Ch - PAF04; Ch - PAF05; Ch - PAF06; Ch - PAF06.1; Ch - PAF06.3; Ch - PAF07; Ch - PAF08; Ch - PAF09; Ch - PAF10; Ch - PAF11; Ch - PAF12","Ch - PAF01","Ch - PAF02","Ch - PAF03","Ch - PAF04","Ch - PAF05","Ch - PAF06","Ch - PAF06.1","Ch - PAF06.3","Ch - PAF07","Ch - PAF08","Ch - PAF09","Ch - PAF10","Ch - PAF11","Ch - PAF12",null,"PAF001","PAF012","PAF001#"]
[]
["The following forms for the permanent audit file are available. Please select those required."]
["PAF001","Permanent audit file index","Yes","Ch - PAF01","Ch - PAF01"]
["PAF002","Background information","Yes","Ch - PAF02","Ch - PAF02"]
["PAF003","Details of bankers and professional advisors","Yes","Ch - PAF03","Ch - PAF03"]
["PAF004","Know your client checklist","Yes","Ch - PAF04","Ch - PAF04"]
["PAF005","Register of laws and regulations","Yes","Ch - PAF05","Ch - PAF05"]
["PAF006","Details of related parties","Yes","Ch - PAF06","Ch - PAF06"]
["PAF006.1","Related parties checklist (FRS 102)","Yes","Ch - PAF06.1","Ch - PAF06.1"]
["PAF006.2","NOT CURRENTLY USED","Yes"]
["PAF006.3","Related parties checklist covering letter","Yes","Ch - PAF06.3","Ch - PAF06.3"]
["PAF007","Significant accounting policies","Yes","Ch - PAF07","Ch - PAF07"]
["PAF008","New client checklist","Yes","Ch - PAF08","Ch - PAF08"]
["PAF009","Systems overview","Yes","Ch - PAF09","Ch - PAF09"]
["PAF010","Register of non-audit services","Yes","Ch - PAF10","Ch - PAF10"]
["PAF011","Register of involvement in the audit","Yes","Ch - PAF11","Ch - PAF11"]
["PAF012","Significant accounting estimates","Yes","Ch - PAF12","Ch - PAF12"]

{"sheet":"Sm - 0.1","index":178,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":true,"merged":[[16,11,16,12],[15,11,15,16],[28,8,28,12],[31,8,31,11]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Small Company Audit System"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.5 (June 2019)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2019-06-15"]
[]
[]
[]
[null,null,null,null,null,null,"For latest version, see Croner-i Tax and Accounting",null,null,null,null,"Small Company Audit System homepage"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Terms and Conditions",null,null,null,null,null,"Need any help?"]
[null,null,"Legal Info",null,null,null,null,null,"Call Product Support on 0800 231 5199"]
[null,null,null,null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"client.experience@croneri.co.uk"]
[]
[null,null,null,null,null,null,null,null,"For technical content queries, email:"]
[null,null,null,null,null,null,null,null,"content.queries@croneri.co.uk"]

{"sheet":"Sm - Intro","index":179,"n_rows":48,"n_cols":3,"rows_kept":48,"cut":false,"hidden":true,"merged":[[40,1,40,2],[42,1,42,2],[44,1,44,2],[47,0,47,2],[13,0,13,2],[26,0,26,2],[29,0,29,2],[30,0,30,2],[33,0,33,2],[34,0,34,2],[36,0,36,2],[38,1,38,2],[15,0,15,2]]}
["Croner-i - Small Company Audit System"]
[]
[]
["Tailoring Checklist"]
[]
["1. Complete the following data concerning the client. This will then appear on every sheet."]
[]
[null,"Client name","Enter client name"]
[null,"Year-end","Enter year-end"]
[null,"File number","Enter file ref"]
[]
["2. This page can be printed as a record of the tailoring for this client."]
[]
["3. Answer the following tailoring question to select the schedules required in your file. Select ‘PAF and current audit’ if you would like to include permanent file schedules with your current year’s audit schedules. Select ‘current audit only’ if you do not require permanent audit file schedules to be included here as you have them elsewhere.  "]
[]
["All references to ISAs, ISQC1 and the ethical standard (ES) in this audit programme are to the FRC's UK versions as updated in June 2016, or later."]
[]
[]
[null,"Do you want to include a permanent audit file in your workbook or just a current year audit file?","PAF & Current Audit"]
[]
[]
[]
[]
["GUIDANCE NOTES"]
[]
["Introduction"]
["This workbook includes all the current  audit and permanent file programmes included in the Small Company Audit System. Whilst aimed primarily at companies, the work programmes can be easily adapted for use with any entity that is required to have an audit."]
[]
["Completion of work programme header details"]
["All the worksheets include the same technical content as their equivalents in the hardcopy version of the manual; however, the formatting of some sheets and continuation pages is different. The schedule reference is used as the sheet name."]
["To populate the client name and year end fields on all programmes enter the details in the spaces at the top of this sheet."]
[]
["Tailoring the work programmes"]
["All the work programmes are included in this single Excel workbook.  Some other forms have also been inserted (e.g. determination of audit exemption flowcharts, determination of small company status). "]
["This version includes a question that allows automated tailoring of the file. The user should decide whether they wish their client file to include just audit schedules or also permanent audit file schedules. Selecting the appropriate answer populates the file."]
[]
["This is a standard Excel file and so all Excel commands work as usual. It is therefore possible to insert additional worksheets for lead schedules and working papers if you wish. Below is a list of the most common requirements expected to be used."]
[]
["Hide","To hide a work sheet, right click on its tab and then select 'hide'.  Please do not 'delete' sheets since they can not be retrieved, however hidden sheets can be unhidden if circumstances change.  If users would prefer a full tailoring questionnaire to hide/unhide sheets, then please feed this back by email to client.experience@croneri.co.uk."]
[]
["Unhide","To unhide a sheet previously hidden, right click on any tab, select unhide and a list of all hidden sheets will be presented.  Highlight the sheet(s) required and enter. If the option to unhide is greyed out this means that there are no hidden sheets."]
[]
["Insert","To insert a work sheet, go the  tab to the right where you want to insert the worksheet, right click and select 'insert', click on 'worksheet' and click OK.  A blank worksheet will be inserted to the left of the tab with a tab name 'Sheetn'. "]
[]
["Amend","So as not to corrupt the printing of the work sheets, it is recommended that any wording is changed by selecting the relevant test and then pressing 'F2' to edit the wording.  If further rows are required, drag the left hand side numbered row to make the row wider.  If a new test is required, either insert a row as normal or use the blank rows at the end of the sheet."]
[]
["Completing the work programmes"]
["The work programmes can be completed online, printed and completed manually, or a combination of both."]

{"sheet":"Version Control","index":180,"n_rows":22,"n_cols":7,"rows_kept":22,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Program Name",null,"Audit Tool (Editor Version)"]
[]
[null,"Date","Version Number","Description Of Change","Changed By","Tested and Approved By","Comments"]
[null,"2017-08-10",1.1000000000000001,"Error message when tool is first downloaded from internet","DT","Jenny Loren","I changed my macro settings and got the error message as expected"]
[null,"2017-08-10",1.1000000000000001,"Tool closes instead of exiting Excel","DT","Jenny Loren","Tool closed but left other excel workbooks open"]
[null,"2017-08-10",1.1000000000000001,"Version Control worksheet added","DT"]
[null,"2017-09-08",1.2,"Changed expiry message on 0.1 sheets","DT"]
[null,"2017-09-08",1.2,"Extended to 64 bit compatibility","DT"]
[null,"2017-09-08",1.2,"Contents for ChIEB1 and ChIEC1 corrected","DT"]
[null,"2017-09-08",1.2,"Relaxed security for \"2\" sheets","DT"]
[null,"2017-09-08",1.2,"Removed logging in","DT"]
[null,"2017-09-08",1.2,"Ctrl + PgUp / PgDn reinstated for all sheets except 0.1","DT"]
[null,"2017-09-26",1.3,"Rebranding","DT"]

{"sheet":"Blank Sheet","index":181,"n_rows":5,"n_cols":7,"rows_kept":5,"cut":false,"hidden":false,"merged":[[4,0,4,6]]}
["Client: Enter client name",null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year-end",null,"Reviewed by:",null,"Date:",null,"TBC"]
["File Number: Enter file ref"]
["BLANK WORKSHEET"]
["This sheet has been provided for the user to use as a base for their own workpapers. The client name, year end and file number should auto-fill once the questionnaire has been completed.\nTo create multiple versions of this sheet, right click on the tab at the bottom and select 'Move or Copy' then tick the box to create a copy and position it in the appropriate place in the file."]