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[null,null,null,null,null,null,null,null,null,null,"PAF01",null,"Ch - W3",null,null,null,null,null,null,null,null,null,null,null,"Us",null,"Ss",null,"Ss"]
[null,null,null,null,null,null,null,null,null,null,"PAF02",null,"Ch - W4",null,null,null,null,null,null,null,null,null,null,null,"U2",null,"S2",null,"S2"]
[null,null,null,null,null,null,null,null,null,null,"PAF03",null,"Ch - W5",null,null,null,null,null,null,null,null,null,null,null,"U3",null,"S3",null,"S3"]
[null,null,null,null,null,null,null,null,null,null,"PAF04",null,"Ch - W6",null,null,null,null,null,null,null,null,null,null,null,"Vi",null,"Ti",null,"Ti"]
[null,null,null,null,null,null,null,null,null,null,"PAF05",null,"Ch - W7",null,null,null,null,null,null,null,null,null,null,null,"Vs",null,"Ts",null,"Ts"]
[null,null,null,null,null,null,null,null,null,null,"PAF06",null,"Ch - Xi",null,null,null,null,null,null,null,null,null,null,null,"V2",null,"T2",null,"T2"]
[null,null,null,null,null,null,null,null,null,null,"PAF06.1",null,"Ch - YZi",null,null,null,null,null,null,null,null,null,null,null,"V3",null,"T3",null,"T3"]
[null,null,null,null,null,null,null,null,null,null,"PAF06.2",null,"Ch - PAF01",null,null,null,null,null,null,null,null,null,null,null,"V4",null,"T3.1",null,"T3.1"]
[null,null,null,null,null,null,null,null,null,null,"PAF06.3",null,"Ch - PAF02",null,null,null,null,null,null,null,null,null,null,null,"Wi",null,"Ui",null,"Ui"]
[null,null,null,null,null,null,null,null,null,null,"PAF07",null,"Ch - PAF03",null,null,null,null,null,null,null,null,null,null,null,"Ws",null,"Us",null,"Us"]
[null,null,null,null,null,null,null,null,null,null,"PAF08",null,"Ch - PAF04",null,null,null,null,null,null,null,null,null,null,null,"W2",null,"U2",null,"U2"]
[null,null,null,null,null,null,null,null,null,null,"PAF09",null,"Ch - PAF05",null,null,null,null,null,null,null,null,null,null,null,"W3",null,"U3",null,"U3"]
[null,null,null,null,null,null,null,null,null,null,"PAF10",null,"Ch - PAF06",null,null,null,null,null,null,null,null,null,null,null,"W4",null,"Vi",null,"Vi"]
[null,null,null,null,null,null,null,null,null,null,"PAF11",null,"Ch - PAF06.1",null,null,null,null,null,null,null,null,null,null,null,"W5",null,"Vs",null,"Vs"]
[null,null,null,null,null,null,null,null,null,null,"PAF12",null,"Ch - PAF06.3",null,null,null,null,null,null,null,null,null,null,null,"W6",null,"V2",null,"V2"]
[null,null,null,null,null,null,null,null,null,null,"PAF13",null,"Ch - PAF07",null,null,null,null,null,null,null,null,null,null,null,"W7",null,"V3",null,"V3"]
[null,null,null,null,null,null,null,null,null,null,"Blank Sheet",null,"Ch - PAF08",null,null,null,null,null,null,null,null,null,null,null,"Xi",null,"V4",null,"V4"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Ch - PAF09",null,null,null,null,null,null,null,null,null,null,null,"YZi",null,"Wi",null,"Wi"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Ch - PAF10",null,null,null,null,null,null,null,null,null,null,null,"PAF01",null,"Ws",null,"Ws"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Ch - PAF11",null,null,null,null,null,null,null,null,null,null,null,"PAF02",null,"W2",null,"W2"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Ch - PAF12",null,null,null,null,null,null,null,null,null,null,null,"PAF03",null,"W3",null,"W3"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Blank Sheet",null,null,null,null,null,null,null,null,null,null,null,"PAF04",null,"W4",null,"W4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF05",null,"W5",null,"W5"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF06",null,"W6",null,"W6"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF06.1",null,"W7",null,"W7"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF06.2",null,"Xi",null,"Xi"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF06.3",null,"YZi",null,"YZi"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF07",null,"PAF01",null,"PAF01"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF08",null,"PAF02",null,"PAF02"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF09",null,"PAF03",null,"PAF03"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF10",null,"PAF04",null,"PAF04"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF11",null,"PAF05",null,"PAF05"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF12",null,"PAF06",null,"PAF06"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF13",null,"PAF06.1",null,"PAF06.1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Blank Sheet",null,"PAF06.2",null,"PAF06.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF06.3",null,"PAF06.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAF07",null,"PAF07"]
[null,null,null,null,null,null,null,null,null,null,null,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,null,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,null,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,null,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,null,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,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Blank Sheet",null,"Blank Sheet"]

{"sheet":"PCAS - 0.1","index":2,"n_rows":34,"n_cols":12,"rows_kept":34,"cut":false,"hidden":false,"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 1.4 (March 2018)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2018-03-22"]
[]
[]
[]
[null,null,null,null,null,null,null,"For latest version, see CCH Online",null,null,null,"PCAS homepage on CCH Online"]
[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,"Terms of Use",null,null,null,null,null,"Call Product Support on 0844 561 8166*"]
[null,null,"Legal Info",null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"customer.services@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"]
[]
[null,null,null,null,null,null,null,null,"*Calls cost 7 pence per minute, plus your phone company’s access charge"]

{"sheet":"Cl - 0.1","index":3,"n_rows":34,"n_cols":12,"rows_kept":34,"cut":false,"hidden":true,"merged":[[15,11,15,14],[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 umber",null,"Version 1.3 (October 2017)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2017-10-01"]
[]
[]
[]
[null,null,null,null,null,null,null,"For latest version, see CCH Online",null,null,null,"PAAP Clubs Audit page on CCH Online"]
[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,"Terms of Use",null,null,null,null,null,"Call Product Support on 0844 561 8166*"]
[null,null,"Legal Info",null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"customer.services@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"]
[]
[null,null,null,null,null,null,null,null,"*Calls cost 7 pence per minute, plus your phone company’s access charge"]

{"sheet":"ClRA - 0.1","index":4,"n_rows":34,"n_cols":12,"rows_kept":34,"cut":false,"hidden":true,"merged":[[16,11,16,12],[15,11,15,17],[28,8,28,12],[31,8,31,11]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Clubs Reporting Accountant's Programme"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.3 (October 2017)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2017-10-01"]
[]
[]
[]
[null,null,null,null,null,null,null,"For latest version, see CCH Online",null,null,null,"PAAP Clubs Reporting Accountant's Programme page on CCH Online"]
[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,"Terms of Use",null,null,null,null,null,"Call Product Support on 0844 561 8166*"]
[null,null,"Legal Info",null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"customer.services@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"]
[]
[null,null,null,null,null,null,null,null,"*Calls cost 7 pence per minute, plus your phone company’s access charge"]

{"sheet":"ClTE - 0.1","index":5,"n_rows":34,"n_cols":12,"rows_kept":34,"cut":false,"hidden":true,"merged":[[15,11,15,16],[16,11,16,12],[28,8,28,12],[31,8,31,11]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Welcome to your Clubs Total Exemption Assignment Programme"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.3 (October 2017)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2017-10-01"]
[]
[]
[]
[null,null,null,null,null,null,null,"For latest version, see CCH Online",null,null,null,"PAAP Clubs Total Exemption Assignments page on CCH Online"]
[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,"Terms of Use",null,null,null,null,null,"Call Product Support on 0844 561 8166*"]
[null,null,"Legal Info",null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"customer.services@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"]
[]
[null,null,null,null,null,null,null,null,"*Calls cost 7 pence per minute, plus your phone company’s access charge"]

{"sheet":"Pe - 0.1","index":6,"n_rows":34,"n_cols":12,"rows_kept":34,"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 1.3 (October 2017)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2017-10-01"]
[]
[]
[]
[null,null,null,null,null,null,null,"For latest version, see CCH Online",null,null,null,"PAAP Pension Schemes page on CCH Online"]
[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,"Terms of Use",null,null,null,null,null,"Call Product Support on 0844 561 8166*"]
[null,null,"Legal Info",null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"customer.services@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"]
[]
[null,null,null,null,null,null,null,null,"*Calls cost 7 pence per minute, plus your phone company’s access charge"]

{"sheet":"PCAS - Questions","index":7,"n_rows":289,"n_cols":57,"rows_kept":289,"cut":false,"hidden":false,"merged":[[189,1,189,2],[10,0,10,2],[236,1,236,2],[14,0,14,2]]}
["CCH Audit Tools - 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."]
[]
["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","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","Unadjusted errors","Yes","B7","B7"]
["B009","Justification of audit report","Yes","B8","B8"]
["B009.1","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"]
["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; Cop01A; Cop02; Cop02A; Cop03; Cop04; Cop05; Cop05A; Cop06; Cop06A","Cop01","Cop01A","Cop02","Cop02A","Cop03","Cop04","Cop05","Cop05A","Cop06","Cop06A",null,null,null,null,null,null,null,null,null,null,null,null,null,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","Determination of small company status (Old Regs)","No","Cop01","Cop01"]
["C031.1","Determination of small company status (New Regs)","Yes","Cop01A","Cop01A"]
["C032","Small company status flowchart (Old Regs)","No","Cop02","Cop02"]
["C032.1","Small company status flowchart (New Regs)","Yes","Cop02A","Cop02A"]
["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 (Old Regs)","Yes","Cop05","Cop05"]
["C035.1","Determination of small group status (New Regs)","No","Cop05A","Cop05A"]
["C036","Group status flowchart (Old Regs)","Yes","Cop06","Cop06"]
["C036.1","Group status flowchart (New Regs)","No","Cop06A","Cop06A"]
[]
["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; D15; D16; D17; D20; D21","Di","D1","D1.1","D2","D3","D4","D5","D6","D7","D8","D9","D10","D11","D12","D13","D14","D15","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,"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","Will the company be applying FRS 102 for the first time?","No","D15","D15"]
["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,"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,"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,"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,"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,"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,"F2:A1","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,"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,"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,"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,"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,"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,"I2:A10","I2:A13"]
["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,"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,"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,"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,null,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","J009"]
["J005","Does the company have any trade 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,"J2:A8","J2:A45","J006",null,null,"J007"]
["J006","   Will a debtors circularisation be performed?","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,"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,"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,"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,"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,"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,"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","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,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",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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"]
["L006","   Will a creditors circularisation be performed?","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,"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,"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,"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,"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,"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,"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,"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,"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,"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,"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,"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,"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,"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","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,"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,"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,"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?","No","Wi; Ws; W2; W3; W4; W5; W6; W7","Wi","Ws","W2","W3","W4","W5","W6","W7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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","W010","W002#"]
[null,"Do you want:"]
["W002","Section W index","No","Wi","Wi"]
["W003","Group accounts - audit objectives","No","Ws","Ws"]
["W004","Group accounts - audit programme","No","W2","W2"]
["W005^","Are there any components not audited by the group engagement team?","No","W3; W4; W5; W6; W7","W3","W4","W5","W6","W7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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","W010"]
["W006","Component auditors - audit programme","No","W3","W3"]
["W007","Component auditor instructions","No","W4","W4"]
["W008","Component auditor questionnaire","No","W5","W5"]
["W009","Reporting to the group auditor","No","W6","W6"]
["W010","Example Component Auditor's Confirmation","No","W7","W7"]
[]
["X001","Do you want an index for accounts working papers?","Yes","Xi","Xi"]
["Y001","Do you want an index sheet for Section Y - Computer reports and records received and Z - Obsolete working papers?","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","No","PAF01","PAF01"]
["PAF002","Background information","No","PAF02","PAF02"]
["PAF003","Details of bankers and professional advisors","No","PAF03","PAF03"]
["PAF004","Know your client checklist","No","PAF04","PAF04"]
["PAF005","Register of laws and regulations","No","PAF05","PAF05"]
["PAF006","Details of related parties","No","PAF06","PAF06"]
["PAF006.1","Related parties checklist","No","PAF06.1","PAF06.1"]
["PAF006.2","Related parties checklist (FRS102 Section 1A)","No","PAF06.2","PAF06.2"]
["PAF006.3","Covering Letter to Client","No","PAF06.3","PAF06.3"]
["PAF007","Significant accounting policies","No","PAF07","PAF07"]
["PAF008","New client checklist","No","PAF08","PAF08"]
["PAF009","Systems overview","No","PAF09","PAF09"]
["PAF010","Register of non-audit services","No","PAF10","PAF10"]
["PAF011","Register of involvement in the audit","No","PAF11","PAF11"]
["PAF012","Register of specified asset locked bodies (CICs only)","No","PAF12","PAF12"]
["PAF013","Significant accounting estimates","No","PAF13","PAF13"]

{"sheet":"Cl - Questions","index":8,"n_rows":307,"n_cols":32,"rows_kept":307,"cut":false,"hidden":true,"merged":[[208,1,208,2],[254,1,254,2],[10,0,10,2],[14,0,14,2]]}
["CCH Audit Tools - 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, except for the disclosure checklists which will be updated in the next version."]
[]
["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","A1.3","A1.3"]
["A005","Will the accounts require calling over?","Yes","Aop1","Aop1"]
["A006^","Do you require a disclosure checklist? ","Yes","Cl - 2.11; Cl - 2.11.1; Cl - 2.11A1; Cl - 2.11A2; Cl - 2.11A3; Cl - 2.11A4; Cl - 2.11A5; Cl - 2.11A6; Cl - 2.11A7; Cl - 2.11A8; Cl - 2.11A9; Cl - 2.11A10; Cl - 2.11A11; Cl - 2.11A12; Cl - 2.11A13","Cl - 2.11","Cl - 2.11.1","Cl - 2.11A1","Cl - 2.11A2","Cl - 2.11A3","Cl - 2.11A4","Cl - 2.11A5","Cl - 2.11A6","Cl - 2.11A7","Cl - 2.11A8","Cl - 2.11A9","Cl - 2.11A10","Cl - 2.11A11","Cl - 2.11A12","Cl - 2.11A13",null,null,null,null,null,null,null,"A007","A020"]
["A007","Is an FRS 102 (Clubs) disclosure checklist required?","Yes","Cl - 2.11; Cl - 2.11.1","Cl - 2.11","Cl - 2.11.1"]
[null,"Are appendices required addressing disclosures for:"]
["A008","Parent not preparing group accounts","No","Cl - 2.11A1","Cl - 2.11A1"]
["A009","Parent preparing group accounts","No","Cl - 2.11A2","Cl - 2.11A2"]
["A010","Statement of cash flows","Yes","Cl - 2.11A3","Cl - 2.11A3"]
["A011","Employee benefits (defined benefit plans)","Yes","Cl - 2.11A4","Cl - 2.11A4"]
["A012","Funding commitments","Yes","Cl - 2.11A5","Cl - 2.11A5"]
["A013","Concessionary loans","Yes","Cl - 2.11A6","Cl - 2.11A6"]
["A014","Heritage assets","Yes","Cl - 2.11A7","Cl - 2.11A7"]
["A015","Transition to FRS 102","No","Cl - 2.11A8","Cl - 2.11A8"]
["A016","Reduced diclosure framework","Yes","Cl - 2.11A9","Cl - 2.11A9"]
["A017","Auditor's report","Yes","Cl - 2.11A10","Cl - 2.11A10"]
["A018","Income tax","Yes","Cl - 2.11A11","Cl - 2.11A11"]
["A019","Balance sheet - Format 2","Yes","Cl - 2.11A12","Cl - 2.11A12"]
["A020","Profit and loss account - Format 2","Yes","Cl - 2.11A13","Cl - 2.11A13"]
[]
["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","Unadjusted errors","Yes","Cl - B7","Cl - B7"]
["B011","Justification of audit report","Yes","Cl - B8","Cl - B8"]
["B012","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"]
["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","Materiality summary - group components","Yes","C7.2","C7.2"]
["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^","Do you wish to complete a checklist or flowchart to confirm the size of the entity or group?   ","No","Cop01; Cop01A; Cop02; Cop02A; Cop03; Cop04; Cop05; Cop05A; Cop06; Cop06A","Cop01","Cop01A","Cop02","Cop02A","Cop03","Cop04","Cop05","Cop05A","Cop06","Cop06A",null,null,null,null,null,null,null,null,null,null,null,null,"C033","C042"]
["C033","Determination of small company status (Old Regs)","No","Cop01","Cop01"]
["C034","Determination of small company status (New Regs)","No","Cop01A","Cop01A"]
["C035","Small company status flowchart (Old Regs)","No","Cop02","Cop02"]
["C036","Small company status flowchart (New Regs)","No","Cop02A","Cop02A"]
["C037","Determination of medium sized company status","No","Cop03","Cop03"]
["C038","Medium sized company status flowchart","No","Cop04","Cop04"]
["C039","Determination of small or medium sized group status (Old Regs)","No","Cop05","Cop05"]
["C040","Determination of small group status (New Regs)","No","Cop05A","Cop05A"]
["C041","Group status flowchart (Old Regs)","No","Cop06","Cop06"]
["C042","Group status flowchart (New Regs)","No","Cop06A","Cop06A"]
[]
["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; D3; D4; D5; D6; D7; D8; D9; D10; D11; D12; D13; D14; D15; D16; D17; D20; D21","Di","D1","D1.1","D2","D3","D4","D5","D6","D7","D8","D9","D10","D11","D12","D13","D14","D15","D16","D17","D20","D21",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","Will the entity be publishing accounts in an electronic format?","Yes","D3","D3"]
["D007","Is the entity an appointed representative under the FSMA 2000?","No","D4","D4"]
["D008","Is the entity regulated by the FCA as a category B3 firm?","No","D5","D5"]
["D009","Is the entity FCA registered but NOT permitted to hold client money?","No","D6","D6"]
["D010","Are there any business combinations accounted for under IFRS, FRS 101 or FRS 102?","No","D7","D7"]
["D011","Does the entity hold investment properties?","No","D8","D8"]
["D012","Is the use of service organisations material to the entity's activities?","No","D9","D9"]
["D013","Is the entity a Community Interest Company (CIC)?","No","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?","No","D12","D12"]
["D016","Will the entity be presenting segment information?","No","D13","D13"]
["D017","Will reliance be placed on the work of internal audit?","No","D14","D14"]
["D018","Will the entity be applying FRS 102 for the first time?","No","D15","D15"]
["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","Does the entity have any heritage assets?","Yes","F2","F2"]
["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","Ii; Is; I2; Cl - I2; I3; I4; Issb","Ii","Is","I2","Cl - I2","I3","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","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,"I005","I012"]
["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; I3; I4; Issb","I2","I3","I4","Issb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I007","I012"]
["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","Construction contracts - audit programme","Yes","I3","I3"]
["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","Jop01",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",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; O2; Ollp","Oi","Os","Cl - O2","O2","O2llp",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","Cl - O2","Cl - O2",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 or N/A","O2 or O2llp or N/A"]
[]
["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; Rop03","Ri","Rs","Cl - R2","R3","R3.1","R3.2","Rop01","Rop02","Rop03",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","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,"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","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^","Is the entity required to prepare consolidated accounts?","No","Wi; Ws; W2; W3; W4; W5; W6; W7","Wi","Ws","W2","W3","W4","W5","W6","W7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W002","W010","W002#"]
[null,"Do you want:"]
["W002","Section W index","No","Wi","Wi"]
["W003","Group accounts - audit objectives","No","Ws","Ws"]
["W004","Group accounts - audit programme","No","W2","W2"]
["W005^","Are there any components not audited by the group engagement team?","No",null,"W3","W4","W5","W6","W7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W006","W010"]
["W006","Component auditors - audit programme","No","W3","W3"]
["W007","Component auditor instructions","No","W4","W4"]
["W008","Component auditor questionnaire","No","W5","W5"]
["W009","Reporting to the group auditor","No","W6","W6"]
["W010","Example Component Auditor's Confirmation","No","W7","W7"]
[]
["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","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":"ClRA - Questions","index":9,"n_rows":315,"n_cols":32,"rows_kept":315,"cut":false,"hidden":true,"merged":[[216,1,216,2],[10,0,10,2],[262,1,262,2],[14,0,14,2]]}
["CCH Audit Tools - Clubs Reporting 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,  except for the disclosure checklists which will be updated in the next version."]
[]
["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 Reporting Accountant's index?","Yes","ClRA - Index","ClRA - 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","A1.3","A1.3"]
["A005","Will the accounts require calling over?","Yes","Aop1","Aop1"]
["A006^","Do you require a disclosure checklist? ","No","Cl - 2.11; Cl - 2.11.1; Cl - 2.11A1; Cl - 2.11A2; Cl - 2.11A3; Cl - 2.11A4; Cl - 2.11A5; Cl - 2.11A6; Cl - 2.11A7; Cl - 2.11A8; Cl - 2.11A9; Cl - 2.11A11; Cl - 2.11A12; Cl - 2.11A13","Cl - 2.11","Cl - 2.11.1","Cl - 2.11A1","Cl - 2.11A2","Cl - 2.11A3","Cl - 2.11A4","Cl - 2.11A5","Cl - 2.11A6","Cl - 2.11A7","Cl - 2.11A8","Cl - 2.11A9","Cl - 2.11A11","Cl - 2.11A12","Cl - 2.11A13",null,null,null,null,null,null,null,null,"A007","A020"]
["A007","Is an FRS 102 (Clubs) disclosure checklist required?","No","Cl - 2.11; Cl - 2.11.1; Cl - 2.11A1; Cl - 2.11A2; Cl - 2.11A3; Cl - 2.11A4; Cl - 2.11A5; Cl - 2.11A6; Cl - 2.11A7; Cl - 2.11A8; Cl - 2.11A9; Cl - 2.11A11; Cl - 2.11A12; Cl - 2.11A13"]
["A008^","Are appendices required addressing disclosures for:","No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A009","A020"]
["A009","Parent not preparing group accounts","No","Cl - 2.11A1","Cl - 2.11A1"]
["A010","Parent preparing group accounts","No","Cl - 2.11A2","Cl - 2.11A2"]
["A011","Statement of cash flows","No","Cl - 2.11A3","Cl - 2.11A3"]
["A012","Employee benefits (defined benefit plans)","No","Cl - 2.11A4","Cl - 2.11A4"]
["A013","Funding commitments","No","Cl - 2.11A5","Cl - 2.11A5"]
["A014","Concessionary loans","No","Cl - 2.11A6","Cl - 2.11A6"]
["A015","Heritage assets","No","Cl - 2.11A7","Cl - 2.11A7"]
["A016","Transition to FRS 102","No","Cl - 2.11A8","Cl - 2.11A8"]
["A017","Reduced diclosure framework","No","Cl - 2.11A9","Cl - 2.11A9"]
["A018","Income tax","No","Cl - 2.11A11","Cl - 2.11A11"]
["A019","Balance sheet - Format 2","No","Cl - 2.11A12","Cl - 2.11A12"]
["A020","Profit and loss account - Format 2","No","Cl - 2.11A13","Cl - 2.11A13"]
[]
["B001","Section B index","Yes","Bi","Bi"]
["B002","Completion memorandum","Yes","ClRA - B1","ClRA - 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","ClRA - B1.1","ClRA - B1.1"]
["B007","Form and content of accounts","Yes","ClRA - B5","ClRA - B5"]
["B008","Review of accounts","Yes","Cl - B5","Cl - B5"]
["B009","Audit highlights","Yes","Cl - B6","Cl - B6"]
["B010","Format of Reporting Accountants report, including justification of opinion","Yes","ClRA - B4","ClRA - B4"]
["B011","Summary of significant matters","Yes","B6.1","B6.1"]
["B012","A schedule to record systems and accounting records","Yes","ClRA - B6","ClRA - B6"]
["B013","Unadjusted errors","Yes","ClRA - B8","ClRA - B8"]
[]
["C001","Section C index","Yes","Ci","Ci"]
["C002","Planning  memorandum","Yes","ClRA - C1","ClRA - C1"]
["C003","Reporting accountant's acceptance procedures","Yes","ClRA - C1.1","ClRA - C1.1"]
["C004","Preliminary engagement activities","Yes","C2","C2"]
["C005","Independence questionnaire","Yes","C2.1","C2.1"]
["C006","Accounting & tax compliance - safeguards applied","Yes","C2.2","C2.2"]
["C007","Audit strategy - general","Yes","C3.1","C3.1"]
["C008","Audit strategy - group audits","Yes","C3.2","C3.2"]
["C009","Understanding the club","Yes","ClRA - C2","ClRA - C2"]
["C010","Club's eligibility for a reporting accountant's report","Yes","ClRA - C3","ClRA - 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; ClRA - C4","Cl - C7","ClRA - C4"]
["C017","Materiality summary - group components","Yes","C7.2","C7.2"]
["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^","Do you wish to complete a checklist or flowchart to confirm the size of the entity or group?   ","No","Cop01; Cop01A; Cop02; Cop02A; Cop03; Cop04; Cop05; Cop05A; Cop06; Cop06A","Cop01","Cop01A","Cop02","Cop02A","Cop03","Cop04","Cop05","Cop05A","Cop06","Cop06A",null,null,null,null,null,null,null,null,null,null,null,null,"C035","C044"]
["C035","Determination of small company status (Old Regs)","No","Cop01","Cop01"]
["C036","Determination of small company status (New Regs)","No","Cop01A","Cop01A"]
["C037","Small company status flowchart (Old Regs)","No","Cop02","Cop02"]
["C038","Small company status flowchart (New Regs)","No","Cop02A","Cop02A"]
["C039","Determination of medium sized company status","No","Cop03","Cop03"]
["C040","Medium sized company status flowchart","No","Cop04","Cop04"]
["C041","Determination of small or medium sized group status (Old Regs)","No","Cop05","Cop05"]
["C042","Determination of small group status (New Regs)","No","Cop05A","Cop05A"]
["C043","Group status flowchart (Old Regs)","No","Cop06","Cop06"]
["C044","Group status flowchart (New Regs)","No","Cop06A","Cop06A"]
[]
["D001","Do you want a schedule for accounting policies, estimates and judgments?","Yes","ClRA - D1","ClRA - D1"]
["D002","Analytical review schedule?","Yes","ClRA - D2","ClRA - D2"]
["D003","Review of accounting records and transactions?","Yes","ClRA - D3","ClRA - D3"]
["D004","Events after the balance sheet date?","Yes","ClRA - D4","ClRA - D4"]
["D005","Programme where the club is approaching exemption limits?","Yes","ClRA - D5","ClRA - D5"]
["D006^","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; D3; D4; D5; D6; D7; D8; D9; D10; D11; D12; D13; D14; D15; D16; D17; D20; D21","Di","D1","D1.1","D2","D3","D4","D5","D6","D7","D8","D9","D10","D11","D12","D13","D14","D15","D16","D17","D20","D21",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","Will the entity be publishing accounts in an electronic format?","Yes","D3","D3"]
["D012","Is the entity an appointed representative under the FSMA 2000?","No","D4","D4"]
["D013","Is the entity regulated by the FCA as a category B3 firm?","No","D5","D5"]
["D014","Is the entity FCA registered but NOT permitted to hold client money?","No","D6","D6"]
["D015","Are there any business combinations accounted for under IFRS, FRS 101 or FRS 102?","No","D7","D7"]
["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","Will the entity be presenting segment information?","No","D13","D13"]
["D022","Will reliance be placed on the work of internal audit?","No","D14","D14"]
["D023","Will the entity be applying FRS 102 for the first time?","No","D15","D15"]
["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","Does the entity have any heritage assets?","Yes","F2"]
["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","Ii; Is; I2; Cl - I2; I2; I3; I4; Issb","Ii","Is","I2","Cl - I2","I2","I3","I4","Issb",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","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,"I005","I012"]
["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","I012"]
["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","Construction contracts - audit programme","Yes","I3","I3"]
["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",null,"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; OS; O2llp","Oi","Os","Cl - O2","OS","O2llp",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","Cl - O2","Cl - O2",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 or N/A","O2 or O2llp or N/A"]
[]
["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; Rop03","Ri","Rs","Cl - R2","R3","R3.1","R3.2","Rop01","Rop02","Rop03",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","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,"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","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^","Is the entity required to prepare consolidated accounts?","No","Wi; Ws; W2; W3; W4; W5; W6; W7","Wi","Ws","W2","W3","W4","W5","W6","W7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W002","W010","W002#"]
[null,"Do you want:"]
["W002","Section W index","No","Wi","Wi"]
["W003","Group accounts - audit objectives","No","Ws","Ws"]
["W004","Group accounts - audit programme","No","W2","W2"]
["W005^","Are there any components not audited by the group engagement team?","No",null,"W3","W4","W5","W6","W7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W006","W010"]
["W006","Component auditors - audit programme","No","W3","W3"]
["W007","Component auditor instructions","No","W4","W4"]
["W008","Component auditor questionnaire","No","W5","W5"]
["W009","Reporting to the group auditor","No","W6","W6"]
["W010","Example Component Auditor's Confirmation","No","W7","W7"]
[]
["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","No","PAF01","PAF01"]
["PAF002","Background information","No","PAF02","PAF02"]
["PAF003","Details of bankers and professional advisors","No","PAF03","PAF03"]
["PAF004","Know your client checklist","No","PAF04","PAF04"]
["PAF005","Register of laws and regulations","No","PAF05","PAF05"]
["PAF006","Details of related parties","No","PAF06","PAF06"]
["PAF006.1","Related parties checklist","No","PAF06.1","PAF06.1"]
["PAF006.2","Related parties checklist (FRS102 Section 1A)","No","PAF06.2","PAF06.2"]
["PAF006.3","Covering Letter to Client","No","PAF06.3","PAF06.3"]
["PAF007","Significant accounting policies","No","PAF07","PAF07"]
["PAF008","New client checklist","No","PAF08","PAF08"]
["PAF009","Systems overview","No","PAF09","PAF09"]
["PAF010","Register of non-audit services","No","PAF10","PAF10"]
["PAF011","Register of involvement in the audit","No","PAF11","PAF11"]
["PAF012","Register of specified asset locked bodies (CICs only)","No","PAF12","PAF12"]
["PAF013","Significant accounting estimates","No","PAF13","PAF13"]

{"sheet":"ClTE - Questions","index":10,"n_rows":315,"n_cols":31,"rows_kept":315,"cut":false,"hidden":true,"merged":[[216,1,216,2],[10,0,10,2],[262,1,262,2],[14,0,14,2]]}
["CCH Audit Tools - Clubs 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 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, except for the disclosure checklists which will be updated in the next version."]
[]
["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 Expemption File Index?","Yes","ClTE - Index","ClTE - Index"]
["A002","Final completion memorandum","Yes","A1","A1"]
["A003","Final programme - Subsequent events","Yes","A1.2","A1.2"]
["A004","Final completion checklist","Yes","ClTE - B3_1","ClTE - B3_1"]
["A005","Completion checklist prior to principal review","Yes","ClTE - B3_2","ClTE - B3_2"]
["A006","Will the accounts require calling over?","Yes","Aop1","Aop1"]
["A007","Do you require a disclosure checklist? ","Yes","Cl - 2.11; Cl - 2.11.1; Cl - 2.11A1; Cl - 2.11A2; Cl - 2.11A3; Cl - 2.11A4; Cl - 2.11A5; Cl - 2.11A6; Cl - 2.11A7; Cl - 2.11A8; Cl - 2.11A9; Cl - 2.11A11; Cl - 2.11A12; Cl - 2.11A13","Cl - 2.11","Cl - 2.11.1","Cl - 2.11A1","Cl - 2.11A2","Cl - 2.11A3","Cl - 2.11A4","Cl - 2.11A5","Cl - 2.11A6","Cl - 2.11A7","Cl - 2.11A8","Cl - 2.11A9","Cl - 2.11A11","Cl - 2.11A12","Cl - 2.11A13",null,null,null,null,null,null,null,"A008","A021"]
["A008","Is an FRS 102 (Clubs) disclosure checklist required?","Yes","Cl - 2.11; Cl - 2.11.1","Cl - 2.11","Cl - 2.11.1"]
["A009","Are appendices required addressing disclosures for:","Yes","Cl - 2.11A1; Cl - 2.11A2; Cl - 2.11A3; Cl - 2.11A4; Cl - 2.11A5; Cl - 2.11A6; Cl - 2.11A7; Cl - 2.11A8; Cl - 2.11A9; Cl - 2.11A11; Cl - 2.11A12; Cl - 2.11A13","Cl - 2.11A1","Cl - 2.11A2","Cl - 2.11A3","Cl - 2.11A4","Cl - 2.11A5","Cl - 2.11A6","Cl - 2.11A7","Cl - 2.11A8","Cl - 2.11A9","Cl - 2.11A11","Cl - 2.11A12","Cl - 2.11A13"]
["A010","Parent not preparing group accounts","No","Cl - 2.11A1","Cl - 2.11A1"]
["A011","Parent preparing group accounts","No","Cl - 2.11A2","Cl - 2.11A2"]
["A012","Statement of cash flows","Yes","Cl - 2.11A3","Cl - 2.11A3"]
["A013","Employee benefits (defined benefit plans)","Yes","Cl - 2.11A4","Cl - 2.11A4"]
["A014","Funding commitments","Yes","Cl - 2.11A5","Cl - 2.11A5"]
["A015","Concessionary loans","Yes","Cl - 2.11A6","Cl - 2.11A6"]
["A016","Heritage assets","Yes","Cl - 2.11A7","Cl - 2.11A7"]
["A017","Transition to FRS 102","No","Cl - 2.11A8","Cl - 2.11A8"]
["A018","Reduced diclosure framework","Yes","Cl - 2.11A9","Cl - 2.11A9"]
["A019","Income tax","Yes","Cl - 2.11A11","Cl - 2.11A11"]
["A020","Balance sheet - Format 2","Yes","Cl - 2.11A12","Cl - 2.11A12"]
["A021","Profit and loss account - Format 2","Yes","Cl - 2.11A13","Cl - 2.11A13"]
[]
["B001","Section B index","Yes","Bi","Bi"]
["B002","Completion memorandum","Yes","ClRA - B1","ClRA - 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","ClRA - B1.1","ClRA - B1.1"]
["B007","Form and content of accounts","Yes","ClRA - B5","ClRA - B5"]
["B008","Review of accounts","Yes","Cl - B5","Cl - B5"]
["B009","Audit highlights","Yes","Cl - B6","Cl - B6"]
["B010","Format of Reporting Accountants report, including justification of opinion","Yes","ClRA - B4","ClRA - B4"]
["B011","Summary of significant matters","Yes","B6.1","B6.1"]
["B012","A schedule to record systems and accounting records","Yes","ClRA - B6","ClRA - B6"]
["B013","Unadjusted errors","Yes","ClTE - B8","ClTE - B8"]
[]
["C001","Section C index","Yes","Ci","Ci"]
["C002","Planning  memorandum","Yes","ClRA - C1","ClRA - C1"]
["C003","Reporting accountant's acceptance procedures","Yes","ClRA - C1.1","ClRA - C1.1"]
["C004","Preliminary engagement activities","Yes","C2","C2"]
["C005","Independence questionnaire","Yes","C2.1","C2.1"]
["C006","Accounting & tax compliance - safeguards applied","Yes","C2.2","C2.2"]
["C007","Audit strategy - general","Yes","C3.1","C3.1"]
["C008","Audit strategy - group audits","Yes","C3.2","C3.2"]
["C009","Understanding the club","Yes","ClRA - C2","ClRA - C2"]
["C010","Club's eligibility for total exemption from audit and RA report","Yes","ClTE - C6","ClTE - 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; ClRA - C4","Cl - C7","ClRA - C4"]
["C017","Materiality summary - group components","Yes","C7.2","C7.2"]
["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","Do you wish to complete a checklist or flowchart to confirm the size of the entity or group?   ","No","Cop01; Cop01A; Cop02; Cop02A; Cop03; Cop04; Cop05; Cop05A; Cop06; Cop06A","Cop01","Cop01A","Cop02","Cop02A","Cop03","Cop04","Cop05","Cop05A","Cop06","Cop06A",null,null,null,null,null,null,null,null,null,null,null,"C035","C044"]
["C035","Determination of small company status (Old Regs)","Yes","Cop01","Cop01"]
["C036","Determination of small company status (New Regs)","Yes","Cop01A","Cop01A"]
["C037","Small company status flowchart (Old Regs)","Yes","Cop02","Cop02"]
["C038","Small company status flowchart (New Regs)","Yes","Cop02A","Cop02A"]
["C039","Determination of medium sized company status","Yes","Cop03","Cop03"]
["C040","Medium sized company status flowchart","Yes","Cop04","Cop04"]
["C041","Determination of small or medium sized group status (Old Regs)","Yes","Cop05","Cop05"]
["C042","Determination of small group status (New Regs)","Yes","Cop05A","Cop05A"]
["C043","Group status flowchart (Old Regs)","Yes","Cop06","Cop06"]
["C044","Group status flowchart (New Regs)","Yes","Cop06A","Cop06A"]
[]
["D001","Do you want a schedule for accounting policies, estimates and judgments?","Yes","ClRA - D1","ClRA - D1"]
["D002","Analytical review schedule?","Yes","ClRA - D2","ClRA - D2"]
["D003","Review of accounting records and transactions?","Yes","ClRA - D3","ClRA - D3"]
["D004","Events after the balance sheet date?","Yes","ClRA - D4","ClRA - D4"]
["D005","Programme where the club is approaching exemption limits?","Yes","ClRA - D5","ClRA - 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; D3; D4; D5; D6; D7; D8; D9; D10; D11; D12; D13; D14; D15; D16; D17; D20; D21","Di","D1","D1.1","D2","D3","D4","D5","D6","D7","D8","D9","D10","D11","D12","D13","D14","D15","D16","D17","D20","D21"]
[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","Will the entity be publishing accounts in an electronic format?","Yes","D3","D3"]
["D012","Is the entity an appointed representative under the FSMA 2000?","No","D4","D4"]
["D013","Is the entity regulated by the FCA as a category B3 firm?","No","D5","D5"]
["D014","Is the entity FCA registered but NOT permitted to hold client money?","No","D6","D6"]
["D015","Are there any business combinations accounted for under IFRS, FRS 101 or FRS 102?","No","D7","D7"]
["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","Will the entity be presenting segment information?","Yes","D13","D13"]
["D022","Will reliance be placed on the work of internal audit?","No","D14","D14"]
["D023","Will the entity be applying FRS 102 for the first time?","No","D15","D15"]
["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:A13","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","Does the entity have any heritage assets?","Yes","F2"]
["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","Ii; Is; I2; Cl - I2; I2; I2; I2; I2; I3; I4; Issb","Ii","Is","I2","Cl - I2","I2","I2","I2","I2","I3","I4","Issb",null,null,null,null,null,null,null,null,null,null,"I002","I012","I002#"]
[null,"Do you want:"]
["I002","Section I index","No","Ii","Ii"]
["I003","Stock and work-in-progress - audit objectives","No","Is","Is"]
["I004","Stock and work-in-progress - audit programme","No","I2","I2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I005","I012"]
["I005","Are there any bar stocks for which a professional valuer is used?","No","Cl - I2","Cl - I2"]
["I006","Does the entity have any other stock?","No","I2","I2","I3","I4","Issb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I007","I012"]
["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","Construction contracts - audit programme","No","I3","I3"]
["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",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","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; O2; O2llp","Oi","Os","Cl - O2","O2","O2llp",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","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)","Yes","O2 or O2llp or N/A","O2 or O2llp or N/A"]
[]
["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; Rop03","Ri","Rs","Cl - R2","R3","R3.1","R3.2","Rop01","Rop02","Rop03",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","Does the entity make share-based payments?","Yes","Rop03","Rop03"]
[]
["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 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^","Is the entity required to prepare consolidated accounts?","No","Wi; Ws; W2; W3; W4; W5; W6; W7","Wi","Ws","W2",null,"W3","W4","W5","W6","W7",null,null,null,null,null,null,null,null,null,null,null,null,"W002","W010","W002#"]
[null,"Do you want:"]
["W002","Section W index","No","Wi","Wi"]
["W003","Group accounts - audit objectives","No","Ws","Ws"]
["W004","Group accounts - audit programme","No","W2","W2"]
["W005^","Are there any components not audited by the group engagement team?","No",null,"W3","W4","W5","W6","W7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W006","W010"]
["W006","Component auditors - audit programme","No","W3","W3"]
["W007","Component auditor instructions","No","W4","W4"]
["W008","Component auditor questionnaire","No","W5","W5"]
["W009","Reporting to the group auditor","No","W6","W6"]
["W010","Example Component Auditor's Confirmation","No","W7","W7"]
[]
["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","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","No","PAF10","PAF10"]
["PAF011","Register of involvement in the audit","No","PAF11","PAF11"]
["PAF012","Register of specified asset locked bodies (CICs only)","No","PAF12","PAF12"]
["PAF013","Significant accounting estimates","Yes","PAF13","PAF13"]

{"sheet":"Pe - Questions","index":11,"n_rows":270,"n_cols":40,"rows_kept":270,"cut":false,"hidden":true,"merged":[[188,1,188,2],[229,1,229,2],[10,0,10,2],[14,0,14,2]]}
["CCH Audit Tools - 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, except for the disclosure checklists which will be updated in the next version."]
[]
["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","Ai","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","A1.3","A1.3"]
["A005","Will the accounts require calling over?","Yes","Aop1","Aop1"]
["A006","Is an FRS 102 (Pensions Schemes) disclosure checklist required?","Yes","PE - Front Sheet; Pe - Main; Pe - A1; Pe - A2","PE - Front Sheet","Pe - Main","Pe - A1","Pe - A2"]
[]
["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","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","Forming an opinion under ISA 700","Yes","B8.1","B8.1"]
["B013","Whistle-blowing - reporting to the pensions regulator","Yes","Pe - B8.2","Pe - B8.2"]
[]
["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","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","C5.2","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, including pension-specific schedule","Yes","C8.1; Pe - C8.1","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","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 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","Di; D1; D1.1; D2; D3; D8; D9; D11; D12; D14; D16; D17; D20; D21","Di","D1","D1.1","D2","D3","D8","D9","D11","D12","D14","D16","D17","D20","D21",null,null,null,null,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","Will the entity be publishing accounts in an electronic format?","Yes","D3","D3"]
["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?","No","D14","D14"]
["D018","NOT USED"]
["D019","Is a working paper assisting with the classification of financial instruments required?","No","D16","D16"]
["D020","Is a working paper assisting with the audit of other information included in the annual report required?","No","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?","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,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"]
["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,null,null,"E2:A15","E2:A20"]
[]
["F001^","Does the entity have any tangible fixed assets?","No","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,"F002","F007","F002#"]
[null,"Do you want:"]
["F002","Section F index","No","Fi","Fi"]
["F003","Tangible fixed assets - audit objectives","No","Fs","Fs"]
["F004","Tangible fixed assets - audit programme","No","F2; Fssb","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?","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,null,null,"F2:A14","F2:A26"]
["F006","Is depreciation material?","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,null,null,"F2:A30","F2:A35"]
["F007","A sample selection planning form for this section","No","Fssb","Fssb"]
[]
["G001^","Does the entity have any investments in group or associated undertakings?","No","Gi; Gs; Pe - G2","Gi","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","No","Gi","Gi"]
["G003","Investments in group & associated undertakings - audit objectives","No","Gs","Gs"]
["G004","Employer related investments (including group & associated undertakings) - audit programme","No","Pe - G2","Pe - G2"]
[]
["H001^","Does the entity have any financial instruments?","Yes","Hi; Hs; Pe - H2","Hi","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","Hi","Hi"]
["H003","Financial instruments - audit objectives","Yes","Hs","Hs"]
["H004","Financial instruments - audit programme","Yes","Pe - H2","Pe - H2"]
[]
["I001^","Does the entity have any stock or work-in-progress?","No","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,"I002","I011","I002#"]
[null,"Do you want:"]
["I002","Section I index","No","Ii","Ii"]
["I003","Stock and work-in-progress - audit objectives","No","Is","Is"]
["I004^","Stock and work-in-progress - audit programme","No","I2; I3; I4; Issb","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,"I005^","I011"]
["I005^","Does the entity have any other stock?","No","I2; I3; I4; Issb","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,"I006","I011"]
["I006","Is any stock held by 3rd parties?","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,null,null,"I2:A9","I2:A12"]
["I007","Did we attend the client's stock take?","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,null,null,"I2:A15","I2:A19"]
["I008","Does the company have work-in-progress or finished goods stocks?","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,null,null,"I2:A32","I2:A40"]
["I009","Construction contracts - audit programme","No","I3","I3"]
["I010","Stock take attendance programme","No","I4","I4"]
["I011","A sample selection planning form for this section","No","Issb","Issb"]
[]
["J001^","Does the entity have any debtors or prepayments?","Yes","Ji; Js; Pe - J2; Jop01; Jop02; Jssb","Ji","Js","Pe - 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,"J002","J007","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","Pe - J2; Jop01; Jop02; Jssb","Pe - 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,"J005","J007"]
["J005","   Debtors circularisation summary","Yes","Jop01","Jop01"]
["J006","   Debtors circularisation sheet","Yes","Jop02","Jop02"]
["J007","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,"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,"K005"]
["K005","Does the scheme 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,"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,"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,"L005","L010"]
["L005","Does the scheme 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,"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,null,null,null,null,null,"L2:A13","L2:A28"]
["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,"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?","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,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?","Yes","Ni; Ns; N2","Ni","Ns","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","Ni","Ni"]
["N003","Provisions, contingencies and commitments - audit objectives","Yes","Ns","Ns"]
["N004","Provisions, contingencies and commitments - audit programme","Yes","N2","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^","Does the entity have capital, reserves or statutory records?","No","Oi; Os; O2","Oi","Os","O2",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","O004","O002#"]
[null,"Do you want:"]
["O002","Section O index","No","Oi","Oi"]
["O003","Capital, reserves and statutory records - audit objectives","No","Os","Os"]
["O004","Capital, reserves and statutory records  - audit programme","No","O2","O2"]
[]
["P001^","Is the entity liable to any taxes?","No","Pi; Ps; Pe - P2; Pe - P3","Pi","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","No","Pi","Pi"]
["P003","Taxation - audit objectives","No","Ps","Ps"]
["P004","Taxation - audit programme","No","Pe - P2","Pe - P2"]
["P005","Pension scheme tax checklist","No","Pe - P3","Pe - P3"]
[]
["Q001","Do you want the Q section index","Yes","Qi","Qi"]
[]
["R001^","Does the entity prepare a fund account?","Yes","Ri; Rs; Pe - R2; Pe - R3; R3.1; R3.2; Rop01","Ri","Rs","Pe - R2","Pe - R3","R3.1","R3.2","Rop01",null,null,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","Ri","Ri"]
["R003","Income & expenditure account - audit objectives","Yes","Rs","Rs"]
["R004","An audit programme for fund accounts","Yes","Pe - R2","Pe - R2"]
["R005","Additional voluntary contributions - audit programme","Yes","Pe - R3","Pe - R3"]
["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","Ti; Ts; Pe - T2; T3; T3.1","Ti","Ts","Pe - 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,"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","Pe - T2","Pe - 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,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","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?","No","Xi","Xi"]
["Y001","Do you want an index sheet for Section Y - Other Primary Statements and  Z - Computer reports and records received?","No","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","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)","No","PAF12","PAF12"]
["PAF013","Significant accounting estimates","Yes","PAF13","PAF13"]

{"sheet":"Ai","index":12,"n_rows":65,"n_cols":4,"rows_kept":65,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["AUDIT FILE INDEX"]
[]
["A",null,"FINAL COMPLETION"]
["B",null,"AUDIT COMPLETION"]
["C",null,"AUDIT PLANNING"]
["D",null,"OPTIONAL PROGRAMMES"]
["E",null,"INTANGIBLE ASSETS"]
["F",null,"TANGIBLE FIXED ASSETS"]
["G",null,"INVESTMENTS IN GROUP AND ASSOCIATED UNDERTAKINGS"]
["H",null,"FINANCIAL INSTRUMENTS"]
["I",null,"STOCK AND WORK IN PROGRESS"]
["J",null,"DEBTORS AND PREPAYMENTS"]
["K",null,"BANK BALANCES AND CASH"]
["L",null,"CREDITORS AND ACCRUALS"]
["M",null,"LONG-TERM LOANS AND DEFERRED INCOME"]
["N",null,"PROVISIONS, CONTINGENT LIABILITIES AND FINANCIAL COMMITMENTS"]
["O",null,"SHARE CAPITAL, RESERVES AND STATUTORY RECORDS"]
["P",null,"TAXATION"]
["Q",null,"INCOME AND EXPENDITURE – ANALYSES FOR TAX PURPOSES"]
["R",null,"PROFIT AND LOSS"]
["S",null,"OPERATIONAL EFFECTIVENESS OF CONTROLS"]
["T",null,"SUBSEQUENT EVENTS"]
["U",null,"VALUE ADDED TAX"]
["V",null,"NOMINAL LEDGER"]
["W",null,"CONSOLIDATION"]
["X",null,"ACCOUNTS WORKING PAPERS"]
["Y",null,"OTHER PRIMARY FINANCIAL STATEMENTS"]
["Z",null,"COMPUTER REPORTS AND RECORDS RECEIVED"]
[]
[]
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end",null,null,"A"]
["File Number: Enter file number"]
[]
["A",null,"FINAL COMPLETION"]
[]
[1,null,"Final completion memorandum"]
[]
[1.2,null,"Subsequent events"]
[]
[1.3,null,"Final completion checklist"]
[]
[2,null,"Accounts & tax computations"]
[]
[2.1,null,"Final accounts"]
[]
[2.2000000000000002,null,"Tax computations"]
[]
[3,null,"Final journals"]
[]
[4,null,"Draft accounts, typing instructions, calling over checklist  (Aop1)"]
[]
[5,null,"Letter of representation"]
[]
[6,null,"Letter to management"]
[]
[7,null,"Company accounts disclosure checklists"]
[]
[8,null,"Management accounts/last year’s accounts"]
[]
[9]

{"sheet":"A1","index":13,"n_rows":30,"n_cols":12,"rows_kept":30,"cut":false,"hidden":false,"merged":[[22,12,22,13],[14,0,14,3],[14,9,14,10],[17,0,17,3],[17,9,17,10],[22,0,22,11],[29,0,29,11],[4,0,4,11],[7,1,7,11],[11,1,11,11],[9,1,9,11],[8,1,8,11],[10,1,10,11],[25,0,25,11],[28,0,28,11]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,null,null,"A1"]
["File Number: Enter file number"]
["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"]
[]
[]
["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 230.16)"]

{"sheet":"A1.2","index":14,"n_rows":28,"n_cols":10,"rows_kept":28,"cut":false,"hidden":false,"merged":[[6,1,6,2],[6,7,6,8],[4,0,4,2],[4,7,4,8],[5,0,5,2],[5,7,5,8],[20,7,20,8],[15,7,15,8],[16,7,16,8],[17,7,17,8],[10,7,10,8],[11,7,11,8],[12,7,12,8],[13,7,13,8],[19,7,19,8],[7,1,7,2],[7,7,7,8],[18,7,18,8],[8,1,8,2],[8,7,8,8],[9,1,9,2],[9,7,9,8],[14,7,14,8],[25,7,25,8],[26,7,26,8],[21,7,21,8],[27,7,27,8],[22,1,22,2],[22,7,22,8],[23,1,23,2],[23,7,23,8],[24,1,24,2],[24,7,24,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"A1.2"]
["File Number: Enter file number"]
["FINAL PROGRAMME - SUBSEQUENT EVENTS"]
[null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"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;"]
[null,"(c)","whether sales of assets have occurred or are planned;"]
[null,"(d)","whether the issue of new shares or debentures, or an agreement to merge or to liquidate, has been made or is 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."]
[5,"Consider, where appropriate, the validity of the going concern basis of accounting."]
[6,"Confirm that the directors’ review of the future of the business still 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 any necessary disclosure made;"]
[null,"(c)","an amended audit report is appropriate, and if so whether it is correctly drafted."]

{"sheet":"A1.3","index":15,"n_rows":36,"n_cols":9,"rows_kept":36,"cut":false,"hidden":false,"merged":[[11,12,11,15],[13,12,13,15],[14,12,14,15],[15,12,15,15],[16,12,16,15],[4,6,4,7],[5,1,5,4],[5,6,5,7],[9,1,9,4],[9,6,9,7],[6,6,6,7],[7,6,7,7],[8,6,8,7],[6,1,6,4],[7,1,7,4],[8,1,8,4],[10,1,10,4],[10,6,10,7],[15,1,15,4],[15,6,15,7],[18,1,18,4],[18,6,18,7],[17,1,17,4],[17,6,17,7],[16,1,16,4],[16,6,16,7],[14,6,14,7],[19,1,19,4],[21,6,21,7],[20,6,20,7],[11,1,11,4],[11,6,11,7],[13,1,13,4],[14,1,14,4],[12,1,12,4],[12,6,12,7],[13,6,13,7],[19,6,19,7],[20,1,20,4],[35,1,35,4],[26,1,26,4],[27,1,27,4],[35,6,35,7],[22,6,22,7],[23,6,23,7],[25,2,25,4],[24,2,24,4],[22,2,22,4],[23,2,23,4],[25,6,25,7],[24,6,24,7],[28,1,28,4],[29,1,29,4],[30,1,30,2],[27,6,27,7],[34,1,34,4],[31,6,31,7],[26,6,26,7],[29,6,29,7],[31,1,31,2],[32,1,32,2],[33,1,33,4],[28,6,28,7],[30,6,30,7],[32,6,32,7],[33,6,33,7],[34,6,34,7]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"A1.3"]
["File Number: Enter file number"]
["FINAL COMPLETION CHECKLIST"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
[1,"Have all outstanding items on the initial partner completion in B1 been adequately dealt with?"]
[2,"If audited group accounts are being prepared:"]
[null,"a) does this file cover both the parent company 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 management that addresses at least the specific issues required by the ISAs (see guidance notes)?"]
[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 those charged with governance on a timely basis?"]
[6,"Where the letter of representation is signed by one director on behalf of the Board, have we seen minutes of a meeting agreeing its contents?"]
[7,"Are we satisfied that the directors' representations can be relied upon?"]
[8,"Have any inconsistencies between the directors' representations and other evidence been resolved?"]
[9,"Does the file contain adequate justification of the audit report?"]
[10,"Have we informed the directors of any unadjusted misstatements, any significant deficiencies 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 director 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 the Registrar, contain an original signature as well as the name printed on the balance sheet?"]
[14,"Does the audit file contain sufficient evidence (where applicable) to support our opinion on the following areas:"]
[null,"a)","Filing filleted accounts;"]
[null,"b)","Preparing accounts for small companies under the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008;"]
[null,"c)","Preparing accounts for small companies under the Financial Reporting Standard for Small Entities or FRS 102 Section 1A;"]
[null,"d)","Obtaining shareholder approval for the preparation of abridged accounts under FRS 102 Section 1A;"]
[null,"e)","Exemption from preparing consolidated accounts within s399 CA 2006?"]
[15,"Do the working papers and the tax computation reflect final adjustments?"]
[16,"Have all final journals been recorded and processed to produce a closing trial balance agreeing with the accounts?"]
[17,"Has the final copy of the accounts been referenced to the file to ensure all lead and Q schedules reflect final adjustments?"]
[18,"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 230.15)"]
[null,"The audit documentation must include all documents, information, records and other data required by ISQC 1 and the ISAs."]
[19,"On consideration of the file and in particular questions 30 and 31 on B4, are we satisfied that it is appropriate for us to accept re-appointment as auditors?"]

{"sheet":"Aop1","index":16,"n_rows":30,"n_cols":6,"rows_kept":30,"cut":false,"hidden":false,"merged":[[17,9,17,12],[18,9,18,12],[19,9,19,12],[20,9,20,12],[31,3,31,5],[25,3,25,5],[26,3,26,5],[27,3,27,5],[28,3,28,5],[30,3,30,5],[22,1,22,2],[22,3,22,5],[24,3,24,5],[29,3,29,5],[23,3,23,5]]}
["Client: Enter client name","Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end","Reviewed by:"]
["File Number: Enter file number"]
["CALLING OVER SHEET AND TYPING INSTRUCTIONS"]
["Calling over"]
["(Insert initials & date)"]
["Draft accounts – prior to client approval"]
["Called by:",null,"Cast by:"]
["Read by:",null,"Referenced to file by:"]
["Note totals agreed to profit & loss and balance sheet by:",null,"Checklist completed by:"]
[]
["Final accounts for signature"]
["Called by:",null,"Cast by:"]
["Read by:",null,"Referenced to file by:"]
["Note totals agreed to profit & loss and balance sheet by:",null,"Checklist revised by:"]
[]
[]
[]
[]
[]
["Typing/printing instructions"]
[]
["Copies required","Number of copies",null,"Notes"]
[null,"Full\naccounts","Abridged / Filleted\naccounts (where applicable)"]
["Client"]
["Companies House"]
["Tax"]
["Bank"]
["Audit File"]
["Other"]

{"sheet":"Bi","index":17,"n_rows":45,"n_cols":4,"rows_kept":45,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["B",null,"AUDIT COMPLETION"]
[]
[1,null,"Completion memorandum"]
[]
[2.1,null,"Audit engagement partner review"]
[]
[2.2000000000000002,null,"Second partner/ EQCR review"]
[]
[3,null,"Compliance with auditing standards"]
[]
[4,null,"File completion"]
[]
[5,null,"Review of accounts"]
[]
[6,null,"Audit highlights"]
[]
[6.1,null,"Summary of significant audit matters"]
[]
[7,null,"Unadjusted errors"]
[]
[8,null,"Justification of audit report"]
[]
[8.1,null,"Forming an opinion under ISA 700"]
[]
[9,null,"Queries for partner*"]
[]
[10,null,"Points forward to next year*"]
[]
[11,null,"Commercial observations on client’s business*"]
[]
[12,null,"Senior/manager review*"]
[]
[13,null,"Cleared audit queries*"]
[]
[14,null,"Notes of meetings with client*"]
[]
[15]
[]
[]
[]
[null,null,"* Standard form is not provided"]

{"sheet":"B1","index":18,"n_rows":68,"n_cols":12,"rows_kept":68,"cut":false,"hidden":false,"merged":[[14,1,14,11],[4,0,4,11],[13,1,13,11],[7,1,7,11],[8,1,8,11],[9,1,9,11],[11,1,11,11],[10,1,10,11],[12,1,12,11],[44,0,44,11],[30,0,30,3],[41,0,41,11],[30,9,30,10],[21,0,21,3],[29,1,29,11],[27,1,27,11],[28,1,28,11],[38,0,38,11],[35,0,35,11],[15,1,15,11],[26,1,26,11],[21,9,21,10],[17,1,17,11],[18,1,18,11],[16,1,16,11],[68,0,68,11],[47,0,47,11],[50,0,50,11],[56,0,56,11],[59,0,59,11],[65,0,65,11],[53,0,53,11],[62,0,62,11]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,null,null,"B1"]
["File Number: Enter file number"]
["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."]
[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; and \n- confirm that the audit was carried out in accordance with ISAs (UK) (the ISAs)."]
[9,"A letter of comment has been sent to those charged with governance addressing the matters required by the ISAs."]
[10,"Written representations have been requested from management regarding their responsibility for the accounts and other matters as appropriate."]
[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. Unadjusted Errors",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":"B2.1","index":19,"n_rows":25,"n_cols":10,"rows_kept":25,"cut":false,"hidden":false,"merged":[[7,1,7,5],[7,7,7,8],[4,7,4,8],[5,1,5,5],[5,7,5,8],[6,1,6,5],[6,7,6,8],[8,1,8,5],[8,7,8,8],[9,1,9,5],[9,7,9,8],[10,1,10,5],[10,7,10,8],[11,2,11,5],[11,7,11,8],[12,2,12,5],[12,7,12,8],[13,2,13,5],[13,7,13,8],[14,2,14,5],[14,7,14,8],[15,2,15,5],[15,7,15,8],[16,2,16,5],[16,7,16,8],[17,2,17,5],[17,7,17,8],[18,2,18,5],[18,7,18,8],[19,2,19,5],[19,7,19,8],[23,2,23,5],[23,7,23,8],[24,1,24,5],[24,7,24,8],[20,1,20,5],[20,7,20,8],[21,2,21,5],[21,7,21,8],[22,2,22,5],[22,7,22,8]]}
["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,"B2.1"]
["File Number: Enter file number"]
["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,"Have 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 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 those charged with governance 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."]

{"sheet":"B2.2","index":20,"n_rows":17,"n_cols":10,"rows_kept":17,"cut":false,"hidden":false,"merged":[[10,3,10,5],[10,7,10,8],[7,7,7,8],[5,1,5,5],[5,7,5,8],[6,2,6,5],[6,7,6,8],[4,7,4,8],[8,2,8,5],[8,7,8,8],[9,3,9,5],[9,7,9,8],[7,2,7,5],[12,3,12,5],[12,7,12,8],[11,3,11,5],[16,2,16,5],[16,7,16,8],[13,2,13,5],[13,7,13,8],[14,2,14,5],[14,7,14,8],[15,2,15,5],[15,7,15,8],[11,7,11,8]]}
["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,"B2.2"]
["File Number: Enter file number"]
["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. "]

{"sheet":"B3","index":21,"n_rows":97,"n_cols":10,"rows_kept":97,"cut":false,"hidden":false,"merged":[[70,2,70,5],[70,7,70,8],[62,7,62,8],[62,2,62,5],[72,7,72,8],[65,7,65,8],[65,1,65,5],[66,1,66,5],[66,7,66,8],[68,2,68,5],[68,7,68,8],[67,2,67,5],[67,7,67,8],[69,2,69,5],[63,2,63,5],[69,7,69,8],[71,1,71,5],[71,7,71,8],[72,2,72,5],[59,7,59,8],[60,2,60,5],[60,7,60,8],[59,2,59,5],[61,2,61,5],[61,7,61,8],[58,7,58,8],[64,7,64,8],[64,2,64,5],[63,7,63,8],[54,7,54,8],[56,1,56,5],[56,7,56,8],[55,1,55,5],[55,7,55,8],[57,2,57,5],[57,7,57,8],[54,2,54,5],[58,2,58,5],[45,2,45,5],[50,7,50,8],[47,2,47,5],[47,7,47,8],[48,1,48,5],[48,7,48,8],[45,7,45,8],[46,2,46,5],[46,7,46,8],[53,2,53,5],[53,7,53,8],[51,2,51,5],[51,7,51,8],[52,1,52,5],[52,7,52,8],[49,1,49,5],[49,7,49,8],[50,2,50,5],[31,2,31,5],[31,7,31,8],[33,2,33,5],[33,7,33,8],[32,2,32,5],[32,7,32,8],[35,7,35,8],[40,2,40,5],[40,7,40,8],[41,7,41,8],[44,1,44,5],[44,7,44,8],[41,2,41,5],[39,1,39,5],[39,7,39,8],[35,1,35,5],[36,1,36,5],[36,7,36,8],[37,1,37,5],[37,7,37,8],[42,1,42,5],[42,7,42,8],[43,1,43,5],[43,7,43,8],[27,2,27,5],[27,7,27,8],[29,1,29,5],[29,7,29,8],[38,1,38,5],[38,7,38,8],[34,1,34,5],[34,7,34,8],[4,0,4,9],[5,7,5,8],[6,1,6,5],[6,7,6,8],[7,2,7,5],[7,7,7,8],[18,1,18,5],[18,7,18,8],[21,2,21,5],[21,7,21,8],[8,2,8,5],[8,7,8,8],[12,1,12,5],[12,7,12,8],[9,1,9,5],[9,7,9,8],[10,2,10,5],[10,7,10,8],[11,2,11,5],[11,7,11,8],[14,2,14,5],[14,7,14,8],[16,2,16,5],[16,7,16,8],[17,2,17,5],[17,7,17,8],[13,2,13,5],[13,7,13,8],[15,1,15,5],[15,7,15,8],[22,1,22,5],[22,7,22,8],[19,2,19,5],[19,7,19,8],[93,2,93,5],[94,2,94,5],[82,1,82,5],[86,1,86,5],[86,7,86,8],[20,2,20,5],[20,7,20,8],[25,2,25,5],[25,7,25,8],[24,2,24,5],[24,7,24,8],[23,2,23,5],[23,7,23,8],[30,2,30,5],[30,7,30,8],[26,1,26,5],[26,7,26,8],[28,2,28,5],[28,7,28,8],[74,7,74,8],[96,2,96,5],[75,1,75,5],[75,7,75,8],[73,2,73,5],[73,7,73,8],[82,7,82,8],[76,1,76,5],[76,7,76,8],[78,2,78,5],[78,7,78,8],[81,7,81,8],[81,2,81,5],[83,1,83,5],[83,7,83,8],[79,1,79,5],[79,7,79,8],[80,2,80,5],[80,7,80,8],[87,1,87,5],[87,7,87,8],[90,1,90,5],[90,7,90,8],[88,2,88,5],[74,2,74,5],[85,2,85,5],[85,7,85,8],[77,2,77,5],[77,7,77,8],[84,2,84,5],[84,7,84,8],[95,2,95,5],[88,7,88,8],[89,2,89,5],[89,7,89,8],[92,7,92,8],[91,1,91,5],[91,7,91,8],[92,1,92,5]]}
["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,"B3"]
["File Number: Enter file number"]
["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 ISAs in accordance with your findings?"]
[210.3,"Has the firm accepted or agreed to continue an audit appointment 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.10","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 an effect on the financial statements? And"]
[null,"c)","Responded appropriately to non-compliance or suspected non-compliance with laws and regulations 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 statement 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?"]
[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 (including the requirements of applicable law)?"]
[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 (including applicable law):"]
[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 (and applicable law) establishes related party requirements, have you obtained an understanding of related party relationships and transactions sufficient to be able to:"]
[null,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,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)."]
[null,"b)","Where the applicable financial reporting framework and applicable law establish 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 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 (including applicable law)?"]
[570.9,"Have you:"]
[null,"a)","Obtained sufficient appropriate audit evidence regarding the appropriateness of management's use of the going concern assumption 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)","Determined the implications for your audit report?"]
[null,"d)","Reported in accordance with application of this ISA?"]
[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? 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 including applicable law?"]
[610.13,"Where the entity has an internal audit function and use is expected to be made of the work of that function 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 that also describes the basis of the opinion?"]
[705.4,"Where you conclude, based on the audit evidence obtained, that the financial statements as a whole are not free from material misstatement, or you are unable to obtain sufficient audit appropriate audit evidence to conclude that the financial statements are free from material misstatement have you clearly expressed an appropriately modified opinion on the financial statements?"]
[706.4,"Have you drawn attention, where in your judgement it is necessary, 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 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 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 applicable law? And"]
[null,"Is that audit evidence sufficient for you to report 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,"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,"d)","Reported in accordance with this ISA?"]

{"sheet":"B4","index":22,"n_rows":57,"n_cols":9,"rows_kept":57,"cut":false,"hidden":false,"merged":[[46,6,46,7],[42,6,42,7],[43,1,43,4],[43,6,43,7],[40,6,40,7],[41,1,41,4],[41,6,41,7],[42,1,42,4],[39,1,39,4],[46,1,46,4],[44,2,44,4],[45,2,45,4],[45,6,45,7],[44,6,44,7],[39,6,39,7],[56,1,56,4],[56,6,56,7],[52,2,52,4],[52,6,52,7],[53,1,53,4],[53,6,53,7],[55,1,55,4],[55,6,55,7],[54,1,54,4],[54,6,54,7],[50,1,50,4],[50,6,50,7],[51,2,51,4],[51,6,51,7],[47,1,47,4],[47,6,47,7],[48,1,48,4],[48,6,48,7],[49,1,49,4],[49,6,49,7],[22,2,22,4],[31,6,31,7],[24,1,24,4],[25,6,25,7],[25,1,25,4],[24,6,24,7],[26,6,26,7],[26,1,26,4],[33,2,33,4],[33,6,33,7],[35,2,35,4],[36,1,36,4],[36,6,36,7],[38,6,38,7],[35,6,35,7],[37,6,37,7],[34,2,34,4],[34,6,34,7],[37,1,37,4],[38,1,38,4],[4,6,4,7],[6,6,6,7],[7,6,7,7],[5,6,5,7],[8,6,8,7],[16,6,16,7],[16,1,16,4],[23,6,23,7],[23,2,23,4],[19,1,19,4],[15,6,15,7],[15,1,15,4],[18,1,18,4],[17,1,17,4],[21,1,21,4],[21,6,21,7],[19,6,19,7],[20,1,20,4],[20,6,20,7],[6,1,6,4],[14,6,14,7],[12,6,12,7],[12,2,12,4],[14,1,14,4],[7,1,7,4],[8,1,8,4],[11,1,11,4],[9,1,9,4],[10,1,10,4],[9,6,9,7],[11,6,11,7],[32,6,32,7],[29,6,29,7],[27,6,27,7],[29,1,29,4],[31,1,31,4],[30,6,30,7],[28,6,28,7],[28,1,28,4],[30,1,30,4],[27,1,27,4],[32,1,32,4],[10,6,10,7],[13,2,13,4],[13,6,13,7],[17,6,17,7],[18,6,18,7],[22,6,22,7]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"B4"]
["File Number: Enter file number"]
["FILE COMPLETION"]
[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,"Where the client is not VAT registered, is this appropriate?"]
[8,"Have the budget and actual time summaries been completed, along with explanations of variances?"]
[9,"Has the Permanent audit file been updated?"]
[10,"Have all unadjusted errors been summarised on B7 and adjusted where necessary?",null,null,null,null,null,null,"B7"]
[11,"Where the unadjusted 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?"]
[12,"Have we agreed the financial statements to the underlying accounting records?"]
[13,"Do we have a final version of any other information to be included in the annual report?"]
[14,"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?"]
[15,"Has the checklist B3 Compliance with Auditing Standards  been completed?",null,null,null,null,null,null,"B3"]
[16,"Has the B8 Justification of Audit Report been completed?",null,null,null,null,null,null,"B8"]
[17,"Has a review of subsequent events been completed (Section T)?"]
[18,"Have any commercial observations on the client’s business been recorded on B11?",null,null,null,null,null,null,"B11"]
[19,"Has the partner responsible for PI matters been advised of any complaints or problems on the job that could give rise to a complaint?"]
[20,"Has a draft letter of representation, addressed to the auditor, been prepared?"]
[null,"Note 1. ISA 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 as Appendix 1 to the guidance Notes."]
[21,"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 ."]
[22,"Have relevant issues arising from the audit been communicated to those charged with governance on a timely basis?"]
[null,"Note 1. ISA 260.19 allows oral communication where this would be adequate. In these circumstances it is recommended that a letter of comment is still drafted for use as an agenda for a meeting or telephone call as ISA 260.23 requires a note to be made of all matters communicated orally to the client."]
[null,"Note 2. There are additional requirements for listed entities as specified in ISA 260.17."]
[null,"Note 3. A specimen letter of comment is included as Appendix 2 to the Guidance Notes."]
["Final review"]
[23,"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?"]
[24,"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?"]
[25,"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)"]
[26,"Has the review of subsequent events been updated to reflect the current position?"]
[27,"Has consultation been undertaken in all circumstances, where it is required by the firm’s procedures?"]
[28,"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?"]
[29,"Have the firm's procedures on anti-money laundering been complied with?"]
[30,"Has a draft letter to management or points for comment been prepared that includes:"]
[null,"a)","Material weaknesses identified in the design or implementation of internal controls intended to prevent or detect fraud?"]
[null,"b)","Any other matters related to the risk of fraud that should be discussed with those charged with governance?"]
[31,"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?"]
[32,"Have you considered whether there is any other reason why the practice would not wish to seek reappointment, for example, recurrent under recoveries?"]
[33,"Have all necessary points forward to next year been recorded on B10?",null,null,null,null,null,null,"B10"]
[34,"Has a budget for next year been prepared?"]

{"sheet":"B5","index":23,"n_rows":41,"n_cols":9,"rows_kept":41,"cut":false,"hidden":false,"merged":[[40,1,40,4],[40,6,40,7],[39,1,39,4],[39,6,39,7],[37,1,37,4],[37,6,37,7],[38,1,38,4],[38,6,38,7],[28,2,28,4],[28,6,28,7],[35,1,35,4],[35,6,35,7],[33,6,33,7],[33,1,33,4],[29,2,29,4],[29,6,29,7],[30,1,30,4],[30,6,30,7],[31,6,31,7],[31,2,31,4],[36,1,36,4],[36,6,36,7],[34,6,34,7],[34,1,34,4],[32,2,32,4],[32,6,32,7],[24,1,24,4],[24,6,24,7],[27,6,27,7],[25,6,25,7],[25,2,25,4],[26,6,26,7],[26,2,26,4],[27,2,27,4],[21,6,21,7],[21,2,21,4],[22,1,22,4],[23,6,23,7],[22,6,22,7],[23,0,23,4],[17,1,17,4],[16,1,16,4],[20,6,20,7],[20,2,20,4],[18,2,18,4],[19,6,19,7],[19,2,19,4],[18,6,18,7],[17,6,17,7],[16,6,16,7],[15,1,15,4],[15,6,15,7],[13,2,13,4],[13,6,13,7],[14,6,14,7],[14,2,14,4],[12,6,12,7],[11,2,11,4],[11,6,11,7],[12,1,12,4],[8,2,8,4],[10,2,10,4],[8,6,8,7],[10,6,10,7],[9,6,9,7],[7,6,7,7],[7,2,7,4],[4,6,4,7],[6,1,6,4],[5,6,5,7],[6,6,6,7]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"B5"]
["File Number: Enter file number"]
["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 expected in budgets or forecasts;"]
[null,"c)","the auditor's expectation;"]
[null,"d)","other companies of comparable size in the same industry;"]
[null,"e)","overall industry or 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 company's experience, such as gross margin percentages."]
[null,"b)","financial information and relevant non-financial information, such as payroll costs to 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)","are in accordance with the applicable accounting framework;"]
[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 business;"]
[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 applicable accounting framework.\n\n"]
[12,"State whether or not a disclosure checklist has been completed in respect of the current year."]
[13,"Where a checklist was not completed in the current year explain how sufficient appropriate evidence concerning the disclosure objectives has been obtained."]
[14,"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."]
[15,"Conclude on the overall reasonableness and presentation of the financial statements and other information included in the annual report."]

{"sheet":"B6","index":24,"n_rows":57,"n_cols":9,"rows_kept":57,"cut":false,"hidden":false,"merged":[[4,0,4,8],[5,6,5,7],[8,2,8,4],[9,6,9,7],[6,6,6,7],[7,6,7,7],[8,6,8,7],[7,1,7,4],[9,2,9,4],[11,6,11,7],[13,6,13,7],[10,6,10,7],[12,6,12,7],[10,2,10,4],[11,2,11,4],[12,2,12,4],[21,2,21,4],[14,6,14,7],[16,6,16,7],[21,6,21,7],[15,1,15,4],[15,6,15,7],[19,1,19,4],[20,6,20,7],[16,1,16,4],[17,1,17,4],[20,2,20,4],[17,6,17,7],[14,1,14,4],[18,6,18,7],[19,6,19,7],[25,2,25,4],[26,6,26,7],[24,2,24,4],[29,2,29,4],[23,6,23,7],[24,6,24,7],[23,1,23,4],[28,2,28,4],[27,1,27,4],[29,6,29,7],[27,6,27,7],[22,6,22,7],[25,6,25,7],[22,2,22,4],[26,2,26,4],[49,6,49,7],[46,1,46,4],[36,1,36,4],[37,6,37,7],[41,2,41,4],[48,6,48,7],[41,6,41,7],[47,6,47,7],[31,1,31,4],[33,1,33,4],[31,6,31,7],[32,6,32,7],[34,6,34,7],[28,6,28,7],[33,6,33,7],[37,2,37,4],[38,6,38,7],[35,1,35,4],[38,2,38,4],[36,6,36,7],[35,6,35,7],[30,2,30,4],[30,6,30,7],[39,6,39,7],[43,6,43,7],[52,6,52,7],[40,6,40,7],[44,1,44,4],[47,1,47,4],[49,1,49,4],[44,6,44,7],[39,2,39,4],[40,2,40,4],[42,1,42,4],[42,6,42,7],[56,2,56,4],[55,2,55,4],[54,2,54,4],[56,6,56,7],[45,6,45,7],[53,6,53,7],[48,0,48,4],[46,6,46,7],[55,6,55,7],[54,6,54,7],[53,1,53,4],[51,1,51,4],[51,6,51,7]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"B6"]
["File Number: Enter file number"]
["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 company's trading position/results post year end."]
[null,"b)","Any new industry, regulatory and other external factors affecting the company."]
[null,"c)","Changes to shareholders, directors or other 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 objectives and the effect on the audit opinion (see B8)."]
[5,"Explain any departures from the requirements of an ISA 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."]
["Unadjusted errors"]
[10,"Summarise any significant unadjusted errors 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."]
[null,"Note 1: There are specific requirements for listed entities as specified in ISA 240.41."]
["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,"Describe any inconsistencies found between other information (including the directors' report) included in the annual report and the financial statements. Explain any additional work undertaken, any action taken or agreed by management and the conclusions reached."]
["Group audit highlights"]
[17,"Where one audit file addresses the audit of the parent company 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":"B6.1","index":25,"n_rows":8,"n_cols":15,"rows_kept":8,"cut":false,"hidden":false,"merged":[[9,11,9,14],[8,11,8,14],[8,1,8,4],[8,6,8,10],[9,1,9,4],[9,6,9,10],[3,0,3,6],[4,11,4,14],[4,6,4,10],[7,1,7,4],[7,6,7,10],[5,1,5,4],[6,1,6,4],[7,11,7,14],[5,11,5,14],[6,11,6,14],[5,6,5,10],[6,6,6,10]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,null,"Reviewed by:",null,"Date:",null,"B6.1"]
["File Number: Enter file number"]
["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":"B7","index":26,"n_rows":39,"n_cols":9,"rows_kept":39,"cut":false,"hidden":false,"merged":[[3,0,3,8],[7,8,9,8],[7,3,8,4],[7,5,8,6],[7,7,9,7],[5,7,5,8],[4,0,4,8],[5,0,5,1],[7,0,9,2],[5,2,5,3],[30,1,30,2],[29,1,29,2],[28,1,28,2],[27,1,27,2],[23,1,23,2],[24,1,24,2],[26,1,26,2],[25,1,25,2],[38,1,41,8],[31,1,31,2],[32,0,32,2],[35,1,35,8],[34,1,34,8],[37,1,37,8],[36,1,36,8],[33,0,33,1],[16,1,16,2],[15,1,15,2],[10,1,10,2],[12,1,12,2],[14,1,14,2],[13,1,13,2],[11,1,11,2],[21,1,21,2],[17,1,17,2],[20,1,20,2],[22,1,22,2],[18,1,18,2],[19,1,19,2]]}
["Client: Enter client name",null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,"Date:",null,"B7"]
["File Number: Enter file number"]
["UNADJUSTED ERRORS"]
["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 errors",null,"Actual errors",null,"Profit and loss","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 directors’ reasons for not adjusting as required by ISA 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 unadjusted misstatements on our audit report is …"]

{"sheet":"B8","index":27,"n_rows":42,"n_cols":9,"rows_kept":42,"cut":false,"hidden":false,"merged":[[4,6,4,7],[19,6,19,7],[17,1,17,4],[17,6,17,7],[18,1,18,4],[18,6,18,7],[5,1,5,4],[6,1,6,4],[7,1,7,4],[8,1,8,4],[19,1,19,4],[5,6,5,7],[15,1,15,4],[16,1,16,4],[6,6,6,7],[7,6,7,7],[20,1,20,4],[20,6,20,7],[24,1,24,4],[21,1,21,4],[22,1,22,4],[21,6,21,7],[23,1,23,4],[22,6,22,7],[24,6,24,7],[26,6,26,7],[26,1,26,4],[23,6,23,7],[34,6,34,7],[38,6,38,7],[37,1,37,4],[33,2,33,4],[25,1,25,4],[25,6,25,7],[32,1,32,4],[29,6,29,7],[30,1,30,4],[31,1,31,4],[28,6,28,7],[32,6,32,7],[31,6,31,7],[29,1,29,4],[41,1,41,4],[41,6,41,7],[40,6,40,7],[35,1,35,4],[39,6,39,7],[38,1,38,4],[9,2,9,4],[10,2,10,4],[11,2,11,4],[12,2,12,4],[13,2,13,4],[14,2,14,4],[39,1,39,4],[40,1,40,4],[36,6,36,7],[35,6,35,7],[36,1,36,4],[37,6,37,7],[14,6,14,7],[15,6,15,7],[16,6,16,7],[27,6,27,7],[28,1,28,4],[30,6,30,7],[27,1,27,4],[34,2,34,4],[33,6,33,7],[13,6,13,7],[8,6,8,7],[9,6,9,7],[10,6,10,7],[11,6,11,7],[12,6,12,7]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"B8"]
["File Number: Enter file number"]
["JUSTIFICATION OF AUDIT REPORT"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
[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 the directors refused to confirm any representations in writing?"]
[10,"Are there any doubts about the reliability or consistency with other information of the representations received?"]
[11,"Have you confirmed that, or were you unable to conclude whether, the financial statements are materially misstated as a result of fraud?"]
[12,"Has sufficient information been obtained, or were you are unable for whatever reason to obtain sufficient information, concerning actual or suspected non-compliance with relevant laws or regulations?"]
[13,"Is there evidence of non-compliance with laws or regulations that have a material effect on the accounts and which has not been properly reflected in the accounts?"]
[14,"Has management refused to give permission for direct communication with the company's legal advisers?"]
[15,"Has management refused to give permission for the use of external confirmation requests such as the circularisation of debtor or creditor balances or third party stock confirmations?"]
[16,"Has management not amended the financial statements (adjustment or disclosure) in circumstances where it is believed that they need to be amended? "]
[17,"Where other auditors are involved in the audit of branches, divisions of the company, or in the audit of subsidiary companies of the group; are there any instances where their work cannot be relied upon?"]
[18,"Are there any material inconsistencies between the financial statements and the directors' report or any other information to be issued with them?"]
[19,"Were there problems obtaining adequate returns from branches not visited?"]
[20,"Were there any relevant ISA objectives that could not be achieved?"]
[21,"Are there any problems with going concern? (T3.1)"]
[22,"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?"]
[23,"Is there any problem with exemption from preparing group accounts where claimed by the company?"]
[24,"Has sufficient appropriate audit evidence been obtained?"]
[25,"Were any adverse conclusions reached on significant audit matters (B6.1) ?"]
[26,"Have any other problems occurred which could have an impact on the audit report?"]
[27,"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."]
[28,"Conclude on whether a clean opinion, emphasis of matter or qualified opinion is required."]
[29,"Where  one audit file addresses the audit of the parent company and the group, has the justification of the opinions on both the parent's individual accounts and the group accounts been documented?"]

{"sheet":"B8.1","index":28,"n_rows":30,"n_cols":9,"rows_kept":30,"cut":false,"hidden":false,"merged":[[13,1,13,4],[13,6,13,7],[8,2,8,4],[4,6,4,7],[5,1,5,4],[5,6,5,7],[6,2,6,4],[7,2,7,4],[9,1,9,4],[9,6,9,7],[10,2,10,4],[11,2,11,4],[12,2,12,4],[24,6,24,7],[20,6,20,7],[21,6,21,7],[23,6,23,7],[24,2,24,4],[22,1,22,4],[22,6,22,7],[23,2,23,4],[19,6,19,7],[14,2,14,4],[15,2,15,4],[16,2,16,4],[17,1,17,4],[17,6,17,7],[18,2,18,4],[16,6,16,7],[18,6,18,7],[29,1,29,4],[29,6,29,7],[6,6,6,7],[7,6,7,7],[8,6,8,7],[10,6,10,7],[11,6,11,7],[12,6,12,7],[14,6,14,7],[15,6,15,7],[26,6,26,7],[27,6,27,7],[28,6,28,7],[19,2,19,4],[20,2,20,4],[21,2,21,4],[25,1,25,4],[25,6,25,7],[26,2,26,4],[27,2,27,4],[28,2,28,4]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"B8.1"]
["File Number: Enter file number"]
["FORMING AN OPINION UNDER ISA 700"]
[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 705 consider if the financial statements prepared in accordance with the requirements of a fair presentation framework do not achieve fair presentation."]

{"sheet":"Ci","index":29,"n_rows":81,"n_cols":4,"rows_kept":81,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["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 company"]
[]
[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"]
[]
[10,null,"Other planning issues"]
[]
[11,null,"Audit administration"]
[]
[12,null,"Quality control"]
[]
[13,null,"Other planning schedules"]
[]
[13.1,null,"Accountancy work planning"]
[]
[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"]
[]
["Cop",null,"C Section Optional programmes"]
[]
["01",null,"Determination of small company status"]
[]
["02",null,"Small company flowchart"]
[]
["03",null,"Determination of medium-sized company status"]
[]
["04",null,"Medium-sized company flowchart"]
[]
["05",null,"Determination of small or medium-sized group status"]
[]
["06",null,"Group status flowchart"]

{"sheet":"C1","index":30,"n_rows":114,"n_cols":12,"rows_kept":114,"cut":false,"hidden":false,"merged":[[68,0,68,11],[65,0,65,11],[61,0,61,11],[114,0,114,11],[111,0,111,11],[108,0,108,11],[78,0,78,11],[84,0,84,11],[81,0,81,11],[87,0,87,11],[90,0,90,11],[105,0,105,11],[102,0,102,11],[93,0,93,11],[97,0,97,11],[75,0,75,11],[18,1,18,11],[49,3,49,5],[27,9,27,10],[24,9,24,10],[24,0,24,3],[72,0,72,11],[50,3,50,5],[27,0,27,3],[37,0,37,3],[37,9,37,10],[47,3,47,5],[48,3,48,5],[40,9,40,10],[40,0,40,3],[60,9,60,11],[58,0,58,11],[52,3,52,5],[53,3,53,5],[57,9,57,11],[46,0,46,8],[51,3,51,5],[4,0,4,11],[10,1,10,11],[21,1,21,11],[22,1,22,11],[11,1,11,11],[14,1,14,11],[12,1,12,11],[15,1,15,11],[8,1,8,11],[9,1,9,11],[7,1,7,11],[16,1,16,11],[20,2,20,11],[17,1,17,11],[13,1,13,11],[19,2,19,11]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,null,null,"C1"]
["File Number: Enter file number"]
["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. 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 company is a parent preparing group accounts the memorandum should address both single company 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"]
["Audit partner"]
["2nd Partner"]
["Manager"]
["Senior"]
[]
[]
[]
[]
[]
["2. Preliminary engagement activities"]
["2.1 Acceptance / continuance",null,null,null,null,null,null,null,null,"C2/2.1 Completed  - YES/NO"]
[]
[]
["2.2 Scope of engagement",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 company"]
["4.1 Background information",null,null,null,null,null,null,null,null,null,null,"C4/4.1 Completed - YES / NO"]
[]
[]
["4.2 Accounting policies",null,null,null,null,null,null,null,null,null,null,"C4/4.2 Completed - YES / NO"]
[]
[]
["4.3 Laws and regulations",null,null,null,null,null,null,null,null,null,null,"C4/4.3 Completed - YES / NO"]
[]
[]
["4.4 Evaluation of control environment",null,null,null,null,null,null,null,null,null,null,"C4/4.4 Completed - YES / NO"]
[]
[]
["4.5 Accounting estimates",null,null,null,null,null,null,null,null,null,null,"C4/4.5 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 clearly 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":"C2","index":31,"n_rows":54,"n_cols":9,"rows_kept":54,"cut":false,"hidden":false,"merged":[[53,1,53,4],[51,6,51,7],[52,6,52,7],[53,6,53,7],[51,0,51,2],[52,1,52,4],[47,2,47,4],[47,6,47,7],[50,2,50,4],[48,6,48,7],[40,6,40,7],[40,2,40,4],[49,6,49,7],[50,6,50,7],[48,1,48,4],[49,2,49,4],[44,1,44,4],[44,6,44,7],[46,6,46,7],[46,2,46,4],[45,1,45,4],[45,6,45,7],[41,2,41,4],[43,6,43,7],[43,1,43,4],[41,6,41,7],[42,1,42,4],[42,6,42,7],[36,6,36,7],[38,6,38,7],[38,2,38,4],[39,2,39,4],[37,6,37,7],[39,6,39,7],[37,2,37,4],[36,2,36,4],[18,6,18,7],[30,6,30,7],[18,1,18,4],[20,1,20,4],[21,1,21,4],[22,1,22,4],[23,2,23,4],[19,1,19,4],[24,2,24,4],[26,6,26,7],[27,6,27,7],[28,6,28,7],[29,6,29,7],[19,6,19,7],[25,2,25,4],[26,2,26,4],[35,6,35,7],[34,2,34,4],[34,6,34,7],[30,1,30,4],[33,1,33,4],[31,0,31,2],[31,6,31,7],[35,2,35,4],[33,6,33,7],[32,6,32,7],[32,1,32,4],[27,2,27,4],[28,2,28,4],[29,2,29,4],[20,6,20,7],[13,6,13,7],[16,6,16,7],[17,6,17,7],[21,6,21,7],[22,6,22,7],[23,6,23,7],[24,6,24,7],[25,6,25,7],[13,1,13,4],[17,1,17,4],[15,2,15,4],[15,6,15,7],[4,6,4,7],[14,1,14,4],[16,2,16,4],[8,2,8,4],[7,6,7,7],[8,6,8,7],[5,6,5,7],[9,2,9,4],[11,6,11,7],[9,6,9,7],[6,6,6,7],[10,2,10,4],[10,6,10,7],[12,6,12,7],[14,6,14,7],[12,1,12,4],[3,0,3,3],[5,0,5,2],[11,2,11,4],[7,1,7,4],[6,1,6,4]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"C2"]
["File Number: Enter file number"]
["PRELIMINARY ENGAGEMENT ACTIVITIES"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
["2.1. Acceptance / continuance procedures"]
[1,"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.",null,null,null,null,null,null,"C2.1\nC2.2"]
[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 written to the relevant audit regulator with their reasons as to why the previous firm ceased to act and obtain a copy."]
[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).",null,null,null,null,null,"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,"Where an audit is undertaken other than under UK statute consider whether the pre-conditions for an audit are present. "]
[null,"a)","Is there an acceptable financial reporting framework?"]
[null,"b)","Are management's responsibilities clear concerning: \n- fair presentation of the accounts;\n- such internal controls as are needed to achieve fair presentation;\n- providing the auditor with unrestricted access to all relevant information and persons within the entity?"]
[null,"Note. If the preconditions for an audit are not present the auditor should not accept appointment."]
[6,"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."]
[{"$f":"A19+1","v":7},"Consider the impact of any qualification in the prior year and the likelihood on having to qualify on the same matter again this year."]
[{"$f":"A21+1","v":8},"Are there any circumstances or events that cast doubt on the integrity of the client's owners, 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."]
[{"$f":"A22+1","v":9},"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. Scope of engagement"]
[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."]
[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 ownership."]
[null,"e)","A significant change in nature or size of the entity's business."]
[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."]
[6,"Where the auditor is requested to change the engagement to one providing a lower level of assurance (such as the ICAEW Assurance service):"]
[null,"a)","determine if there is reasonable justification;"]
[null,"b)","agree and document revised engagement terms."]
[7,"Where the auditor is unable to agree to the changed terms:"]
[null,"a)","The auditor should resign; and"]
[null,"b)","Determine whether there are any obligations, contractual or otherwise, to report the circumstances to other parties."]
["2.3 Those charged with governance"]
[1,"Where other than the board of directors, 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.",null,null,null,null,null,null,"C2.1\nC2.2"]

{"sheet":"C2.1","index":32,"n_rows":129,"n_cols":12,"rows_kept":129,"cut":false,"hidden":false,"merged":[[9,9,9,11],[9,0,9,4],[4,0,4,11],[6,7,7,7],[7,0,7,4],[7,9,7,11],[11,9,11,11],[21,9,21,11],[15,0,15,4],[15,9,15,11],[13,0,13,4],[11,0,11,4],[13,9,13,11],[25,0,25,9],[19,0,19,4],[17,9,17,11],[19,9,19,11],[21,0,21,4],[17,0,17,4],[27,0,27,9],[44,2,44,9],[46,2,46,7],[36,3,36,9],[34,3,34,9],[31,0,31,7],[38,2,38,7],[40,2,40,7],[33,2,33,7],[29,0,29,11],[66,1,66,9],[42,1,42,11],[49,1,49,9],[69,2,69,7],[55,1,55,9],[67,2,67,7],[52,1,52,9],[58,2,58,7],[60,2,60,9],[63,1,63,9],[71,2,71,7],[104,2,104,7],[73,2,73,7],[76,1,76,9],[80,1,80,9],[95,1,95,7],[128,9,128,11],[117,1,117,11],[118,1,118,11],[119,1,119,11],[120,1,120,11],[122,9,122,11],[126,0,126,11],[106,2,106,9],[96,2,96,9],[83,2,83,9],[85,2,85,9],[88,2,88,9],[90,2,90,9],[98,2,98,9],[100,2,100,9],[102,2,102,9],[92,2,92,9],[116,1,116,11],[115,0,115,11],[108,2,108,9],[110,0,110,3],[111,0,111,11],[112,0,112,11],[114,0,114,3]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,null,null,"C2.1"]
["File Number: Enter file number"]
["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."]
["Engagement Details"]
["Non Audit Services",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.\nNote: a network firm is any entity that is:\n(i) controlled by the audit firm; or \n(ii) under common control, ownership or management; or \n(iii) otherwise affiliated or associated with the audit firm through 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 company performed by the firm or a network firm?"]
[]
["Are any accounting services performed for the company such as preparation of the statutory accounts from trial balance, payroll services or advice on transition to FRS 102?"]
[]
["Do the accounts include any specialist valuations carried out by the firm or a network firm (including valuations of financial instruments required by FRS 102)?"]
[]
["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 client?"]
[]
["Have any other services such as corporate finance or restructuring services been provided to the client that may cause a threat to the firm's objectivity or independence?"]
[]
["ES Section 6 (PASE)"]
[null,null,null,null,null,null,null,null,null,null,null,"Yes / No"]
["Will the alternative provisions in ES Section 6 (PASE) be applied in respect of the above non audit services? (Note - the client must have informed management in order to apply the alternative provisions.)"]
[]
["Will the exemptions in ES Section 6 (PASE) be applied in respect of the above non audit services? (Note - this must be disclosed in the accounts and the audit report.)"]
[]
["Notes\n1. If the client does not have informed management for a non-audit service and the exemptions in ES Section 6 (PASE) are not applied then either that service must not be provided or the firm must not act as auditor.\n2. Safeguards and, where applicable, the application of ES Section 6 (PASE) must be specified at the end of this form in respect of each non-audit service."]
["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 firm or the part of the firm by reference to which the engagement partner’s profit share is calculated?"]
[]
[null,null,"○","15% of the annual fee income of the firm or the part of the firm by reference to which the engagement partner’s profit share is calculated?"]
[]
[null,"•","Is this client/group of clients highly prestigious?"]
[]
[null,"•","Is this client/group a public interest client or group?"]
[]
[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.\n4. A public interest client is one that would attract national attention if a problem were publicised."]
[2,"Loans to or from a client; guarantees; overdue fees"]
[null,"•","Do you or any of your staff have any loans or guarantees to or from the client?"]
[]
[null,"•"," Are there any overdue fees for any services?"]
[]
[3,"Goods and services: hospitality"]
[null,"Have you or any of your staff accepted any material goods or services on favourable terms or received undue hospitality from the company?"]
[]
[4,"Litigation"]
[null,"Is there any actual or threatened litigation between yourself and the client in relation to fees, audit work, or other work?"]
[]
[5,"Family or other personal relationships"]
[null,"Do you or any of your staff have any personal or family connections with the company or its officers?"]
[]
[6,"Ex-partners or senior employees"]
[null,"•","Has any officer of the company 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?"]
[]
[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?"]
[]
[8,"Beneficial interests and trusteeships"]
[null,"Do you or any of your staff have any financial involvement in the company 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,"•","Any trusteeships in a trust that holds shares in an audit client?"]
[]
[9,"Associated firms"]
[null,"Are you or your staff associated with any other practice or organisation which has any dealings with the company?"]
[]
[10,"Rotation of audit engagement partner"]
[null,"Have you been acting as the audit engagement partner for more than ten years?"]
[null,"Note. There are specific requirements in ES3: Long association with the audit engagement that apply to listed companies. See paragraphs 12 to 18 of ES 3."]
[]
[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?"]
[]
[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 entity?"]
[]
[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?"]
[]
[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."]
[]
["Safeguards"]
["Where:\n  - any non-audit services are provided; or \n  - any of the above independence questions (numbered 1 to 13) have been answered ‘yes’;\nspecify what safeguards are proposed (including the application of ES Section 6 (PASE)) 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":"C2.2","index":33,"n_rows":32,"n_cols":10,"rows_kept":32,"cut":false,"hidden":false,"merged":[[9,0,9,6],[10,0,10,6],[11,0,11,6],[4,0,4,9],[5,0,5,2],[6,0,6,6],[7,0,7,6],[8,0,8,6],[12,0,12,6],[13,0,13,6],[21,0,21,8],[22,0,22,8],[14,0,14,6],[15,0,15,6],[17,0,17,2],[18,0,18,8],[19,0,19,8],[20,0,20,8],[23,0,23,8],[31,2,31,3],[29,7,29,8],[31,7,31,8],[24,0,24,8],[25,0,25,8],[28,0,28,9],[26,5,26,7],[29,2,29,3]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,"C2.2"]
["File Number: Enter file number"]
["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 valuation 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 P11Ds, RTI 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"]
["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."]
["The client is small and does not have informed management. The exemptions in ES Section 6 (PASE) will be applied."]
["The client is small and does have informed management (see below). The alternative provisions in ES Section 6 (PASE) will be applied."]
["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":"C3.1","index":34,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[24,6,24,7],[24,1,24,4],[20,2,20,4],[20,6,20,7],[23,1,23,4],[23,6,23,7],[22,1,22,4],[22,6,22,7],[21,1,21,4],[21,6,21,7],[19,2,19,4],[19,6,19,7],[17,1,17,4],[17,6,17,7],[3,0,3,3],[5,1,5,4],[5,6,5,7],[6,2,6,4],[6,6,6,7],[4,6,4,7],[9,2,9,4],[9,6,9,7],[10,2,10,4],[10,6,10,7],[18,2,18,4],[18,6,18,7],[14,1,14,4],[14,6,14,7],[7,2,7,4],[15,2,15,4],[16,2,16,4],[15,6,15,7],[16,6,16,7],[7,6,7,7],[8,2,8,4],[8,6,8,7],[11,2,11,4],[11,6,11,7],[12,2,12,4],[12,6,12,7],[13,2,13,4],[13,6,13,7]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"C3.1"]
["File Number: Enter file number"]
["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 industry 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,"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\nC5.1"]
[null,"b)","The determination of materiality.",null,null,null,null,null,"C7\nC7.1"]
[null,"c)","The results of risk assessment procedures.",null,null,null,null,null,"C8.2\nC8.3\nC8.4"]
[4,"Ascertain the nature, timing and extent of resources required."]
[5,"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"]
[{"$f":"A23+1","v":6},"Consider the results of preliminary engagement activities and, where applicable, whether knowledge gained on other engagements performed by the engagement partner for the entity is relevant."]
[{"$f":"A24+1","v":7},"Where IFRS, FRS 101 or FRS 102 are adopted for the first time consider the application of the relevant transitional provisions."]

{"sheet":"C3.2","index":35,"n_rows":40,"n_cols":9,"rows_kept":40,"cut":false,"hidden":false,"merged":[[11,6,11,7],[3,0,3,3],[4,6,4,7],[6,1,6,4],[6,6,6,7],[5,6,5,7],[9,1,9,4],[10,1,10,4],[8,2,8,4],[11,1,11,4],[8,6,8,7],[10,6,10,7],[9,6,9,7],[7,6,7,7],[7,2,7,4],[12,1,12,4],[13,6,13,7],[15,2,15,4],[14,2,14,4],[12,6,12,7],[13,2,13,4],[14,6,14,7],[15,6,15,7],[17,6,17,7],[18,6,18,7],[29,6,29,7],[26,6,26,7],[22,1,22,4],[27,1,27,4],[28,1,28,4],[26,2,26,4],[23,2,23,4],[39,1,39,4],[39,6,39,7],[30,2,30,4],[31,2,31,4],[31,6,31,7],[30,6,30,7],[35,1,35,4],[36,2,36,4],[37,2,37,4],[38,2,38,4],[35,6,35,7],[36,6,36,7],[37,6,37,7],[38,6,38,7],[34,6,34,7],[32,2,32,4],[34,2,34,4],[22,6,22,7],[25,6,25,7],[25,2,25,4],[29,1,29,4],[24,2,24,4],[16,6,16,7],[16,1,16,4],[32,6,32,7],[33,6,33,7],[18,1,18,4],[23,6,23,7],[24,6,24,7],[28,6,28,7],[27,6,27,7],[21,6,21,7],[33,2,33,4],[20,2,20,4],[20,6,20,7],[19,2,19,4],[19,6,19,7],[17,1,17,4]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"C3.2"]
["File Number: Enter file number"]
["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 sufficient 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 performed the audit to the extent possible, a disclaimer of opinion should be given."]
[2,"Ensure that C4 Understanding the company is completed from a group perspective and not just for the parent company.",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,"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."]
[5,"Set appropriate benchmarks for determining which group components will be treated as significant components."]
[6,"Determine the threshold above which misstatements cannot be regarded as clearly trivial for the group financial statements."]
[7,"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"]
[8,"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 to the extent necessary to obtain sufficient appropriate audit evidence."]
[null,"(d)","The component auditor operates in a regulatory environment that actively oversees auditors."]
[9,"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."]
[10,"Prepare an analysis of components, indicating those that are significant and non-significant, 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."]
[11,"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."]
[12,"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 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. "]
[13,"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":"C4","index":36,"n_rows":45,"n_cols":9,"rows_kept":45,"cut":false,"hidden":false,"merged":[[40,2,40,4],[40,6,40,7],[44,6,44,7],[42,6,42,7],[43,6,43,7],[41,6,41,7],[44,1,44,4],[41,2,41,4],[43,1,43,4],[42,1,42,4],[35,2,35,4],[35,6,35,7],[39,6,39,7],[38,2,38,4],[37,2,37,4],[38,6,38,7],[37,6,37,7],[39,2,39,4],[36,6,36,7],[36,1,36,4],[34,2,34,4],[30,2,30,4],[29,1,29,4],[33,2,33,4],[32,6,32,7],[32,2,32,4],[31,2,31,4],[34,6,34,7],[31,6,31,7],[27,6,27,7],[19,1,19,4],[33,6,33,7],[30,6,30,7],[29,6,29,7],[22,1,22,4],[24,6,24,7],[21,6,21,7],[19,6,19,7],[20,1,20,4],[24,1,24,4],[4,6,4,7],[12,6,12,7],[7,6,7,7],[9,6,9,7],[10,6,10,7],[11,6,11,7],[5,6,5,7],[8,6,8,7],[6,6,6,7],[17,1,17,4],[26,1,26,4],[26,6,26,7],[28,1,28,4],[20,6,20,7],[21,1,21,4],[18,6,18,7],[18,0,18,4],[17,6,17,7],[22,6,22,7],[28,6,28,7],[27,1,27,4],[25,6,25,7],[25,1,25,4],[23,0,23,4],[23,6,23,7],[5,0,5,2],[16,1,16,4],[7,1,7,4],[15,0,15,2],[6,1,6,4],[8,1,8,4],[9,1,9,4],[10,1,10,4],[16,6,16,7],[15,6,15,7],[12,1,12,4],[11,0,11,2],[13,8,14,8],[13,6,14,7],[13,1,14,4],[13,0,14,0]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"C4"]
["File Number: Enter file number"]
["UNDERSTANDING THE COMPANY"]
[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,"Review points forward from last year's schedule (B10 on previous file).  File on current year's working paper file."]
[5,"Review correspondence file and note relevant points arising during the year."]
["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 company 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. ",null,null,null,null,null,null,"C4.1"]
[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 (PAF 13) have been reviewed and updated."]

{"sheet":"C4.1","index":37,"n_rows":5,"n_cols":10,"rows_kept":5,"cut":false,"hidden":false,"merged":[[0,1,0,3],[1,1,1,3],[2,1,2,3],[4,6,4,9],[11,6,11,9],[6,6,6,9],[7,6,7,9],[5,6,5,9],[8,6,8,9],[9,6,9,9],[10,6,10,9]]}
["Client: Enter client name",null,null,null,null,"Prepared by:",null,"Date:"]
["Year End: Enter year end",null,null,null,null,"Reviewed by:",null,"Date:",null,"C4.1"]
["File Number: Enter file number"]
["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":"C5","index":38,"n_rows":14,"n_cols":10,"rows_kept":14,"cut":false,"hidden":false,"merged":[[3,0,3,9],[6,1,6,5],[7,1,7,5],[5,1,5,5],[4,6,4,8],[5,6,5,8],[6,6,6,8],[7,6,7,8],[12,6,12,8],[13,6,13,8],[8,6,8,8],[9,6,9,8],[10,6,10,8],[11,6,11,8],[8,1,8,5],[10,1,10,5],[13,2,13,5],[12,2,12,5],[11,1,11,5],[9,1,9,5]]}
["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,"C5"]
["File Number: Enter file number"]
["INTERNAL CONTROLS"]
[null,null,null,null,null,null,"Comments",null,null,"WP Ref"]
[1,"Complete the basic controls questionnaire or otherwise identify the company'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 the 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 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 deficiencies, 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."]

{"sheet":"C5.1","index":39,"n_rows":6,"n_cols":15,"rows_kept":6,"cut":false,"hidden":false,"merged":[[8,1,8,2],[5,6,5,8],[8,9,8,11],[8,3,8,5],[8,6,8,8],[7,6,7,8],[7,1,7,2],[6,9,6,11],[6,1,6,2],[7,9,7,11],[3,0,3,9],[4,12,4,14],[5,9,5,11],[4,2,4,11],[7,3,7,5],[6,3,6,5],[6,6,6,8],[5,3,5,5],[5,1,5,2]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Prepared by:",null,null,"Date:",null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"Reviewed by:",null,null,"Date:",null,null,"C5.1"]
["File Number: Enter file number"]
["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?\nY/N","Further testing required?\nY/N","Ref to ICE\n(S3)"]

{"sheet":"C5.2","index":40,"n_rows":78,"n_cols":12,"rows_kept":78,"cut":false,"hidden":false,"merged":[[77,1,77,7],[69,1,69,7],[70,1,70,7],[71,1,71,7],[72,1,72,7],[74,1,74,7],[76,1,76,7],[75,1,75,7],[67,1,67,7],[66,1,66,7],[42,1,42,7],[47,1,47,7],[45,1,45,7],[46,1,46,7],[48,1,48,7],[55,1,55,7],[56,1,56,7],[59,1,59,7],[65,1,65,7],[61,1,61,7],[60,1,60,7],[54,1,54,7],[58,1,58,7],[64,1,64,7],[62,1,62,7],[63,1,63,7],[50,1,50,7],[49,1,49,7],[20,1,20,7],[25,1,25,7],[31,1,31,7],[38,1,38,7],[39,1,39,7],[53,1,53,7],[52,1,52,7],[44,1,44,7],[19,1,19,7],[41,1,41,7],[36,1,36,7],[37,1,37,7],[32,1,32,7],[33,1,33,7],[40,1,40,7],[34,1,34,7],[22,1,22,7],[30,1,30,7],[21,1,21,7],[27,1,27,7],[29,1,29,7],[28,1,28,7],[24,1,24,7],[26,1,26,7],[13,1,13,7],[15,1,15,7],[16,1,16,7],[17,1,17,7],[18,1,18,7],[4,0,4,11],[6,0,6,2],[12,1,12,7],[7,1,7,7],[8,1,8,7],[9,1,9,7],[10,1,10,7],[11,1,11,7]]}
["Client: Enter client name",null,null,null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,"Reviewed by:",null,null,"Date:",null,"C5.2"]
["File Number: Enter file number"]
["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: A6 & C8.3"]
["Fixed assets"]
[1,"Are minutes maintained of all board meetings and management meetings, authorising capital expenditure and also disposals?"]
[2,"Does the company maintain fixed asset purchase order requisitions, which are pre-numbered, authorised and controlled?"]
[3,"Is there evidence to show that the addition invoices have been checked for accuracy and that the posting code has been checked before the items are posted to the nominal ledger?"]
[4,"Is the fixed asset register regularly reconciled to the nominal ledger account, and also to actual physical assets?"]
[5,"Is there independent checking of calculations of profits and losses on disposal?"]
[6,"Is there evidence to show that there have been regular inspections of the condition and use of assets?"]
[7,"Other:"]
["Stock"]
[8,"Is there restricted access to stock, and physical security over the stock?"]
[9,"Is there an independent check on all despatches, including any made by persons other than those responsible for the stock?"]
[10,"Are regular reconciliations of actual stock-to-stock records undertaken?"]
[11,"Is there independent matching of goods in and out with purchase and sales documentation?"]
[12,"Is there a system for the reporting of slow, obsolete or damaged stock to relevant levels of management?"]
[13,"Does the client maintain pre-numbered goods received notes (GRN) and stock requisition notes (SRN), and carry out regular checking for missing numbers?"]
[14,"Is there a record of an authorisation of scrapped/damaged goods?"]
[15,"Other:"]
["Sales cycle"]
[16,"Does the business have some form of control over who they sell goods to on credit?"]
[17,"Is there prior approval by the credit department of all sales before the goods are actually despatched?"]
[18,"Is there prompt billing of all sales?"]
[19,"Is effective credit control exercised over outstanding balances?"]
[20,"Are sales ledger control account reconciliations carried out?"]
[21,"Does the client use pre-printed and controlled sequentially numbered invoices?"]
[22,"Are invoices only raised when the invoicing department is given a valid order or despatch note?"]
[23,"Is there a periodic separate check of the goods that have been despatched to ensure that they agree with the order details and the invoice details?"]
[24,"Are despatch notes independently checked to invoices?"]
[25,"Is invoice pricing independently checked and reviewed?"]
[26,"Other:"]
["Bank"]
[27,"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?"]
[28,"Is there adequate security over blank cheques and procedures to ensure that under no circumstances should pre-signed cheques be maintained?"]
[29,"Are cash book balances regularly reconciled to the nominal ledger control account?"]
[30,"Are cheques despatched immediately after signature and not returned to the person who has prepared them?"]
[31,"Does a senior member of the client’s staff independently check bank reconciliations?"]
[32,"Are cash counts undertaken on a regular basis, without the person in charge of petty cash being aware that they are going to be undertaken?"]
[33,"Other:"]
["Purchases cycle"]
[34,"Are all invoices approved prior to payment?"]
[35,"Are there controls to ensure that discounts are taken wherever possible?"]
[36,"Are supplier statement reconciliations carried out where available?"]
[37,"Are purchase ledger and VAT control account reconciliations carried out?"]
[38,"Are purchase invoices checked to pre-numbered goods received notes, which in turn are checked to authorised orders?"]
[39,"Are invoices marked when they are being paid to prevent them being entered into the system again?"]
[40,"Other:"]
["Payroll"]
[41,"Is the payroll independently approved for accuracy?"]
[42,"Does an independent department keep proper personnel records?"]
[43,"Does the payroll department maintain a formal record of notification of changes in rates of pay etc?"]
[44,"Are payroll control account reconciliations carried out?"]
[45,"Other:"]
["Information technology"]
[46,"Is there reliance on systems or programs that are inaccurately processing data, processing inaccurate data, or both?"]
[47,"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.)"]
[48,"Can personnel gain access privileges to systems beyond those necessary to perform their assigned duties thereby breaking down segregation of duties?"]
[49,"Are there controls to prevent unauthorized changes to data in master files?"]
[50,"Are there controls to prevent unauthorized changes to systems or programs?"]
[51,"Are all necessary changes to systems or programs made on a timely basis?"]
[52,"Are there controls to prevent inappropriate manual intervention?"]
[53,"Are there controls to prevent potential loss of data or inability to access data as required?"]
[54,"Are appropriate back-up and disaster recovery systems in place?"]
[55,"Other:"]
["General"]
[56,"Is the culture of the organisation conducive to the effective operation of internal controls?"]
[57,"Does management use their influence in the business to promote the effective operation of internal controls?"]
[58,"Are reliable management accounts produced at least quarterly and reviewed by management so that significant errors would be identified and corrected?"]
[59,"Other:"]
["Related party transactions"]
[60,"Are all significant related party transactions and transactions outside the normal course of business authorised and approved?"]
[61,"Are mechanisms in place to identity related party transactions and transactions outside the normal course of business?"]
[62,"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?"]
[63,"Other:"]

{"sheet":"C6","index":41,"n_rows":19,"n_cols":10,"rows_kept":19,"cut":false,"hidden":false,"merged":[[13,6,13,8],[13,2,13,5],[14,6,14,8],[14,1,14,5],[5,10,5,11],[8,2,8,5],[9,2,9,5],[8,6,8,8],[5,1,5,5],[6,2,6,5],[7,2,7,5],[5,6,5,8],[6,6,6,8],[7,6,7,8],[9,6,9,8],[12,6,12,8],[18,1,18,5],[16,6,16,8],[15,1,15,5],[15,6,15,8],[18,6,18,8],[16,1,16,5],[17,6,17,8],[17,1,17,5],[12,2,12,5],[10,6,10,8],[11,1,11,4],[10,2,10,5],[11,6,11,8]]}
["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,"C6"]
["File Number: Enter file number"]
["PRELIMINARY ANALYTICAL PROCEDURES"]
[null,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 companies of comparable size in the same industry;"]
[null,"(e)","overall industry of 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 company's experience, such as gross margin percentages."]
[null,"(b)","financial information and relevant non-financial information, such as payroll costs to 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,null,"C8.3"]
[{"$f":"A17+1","v":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":"C7","index":42,"n_rows":28,"n_cols":11,"rows_kept":28,"cut":false,"hidden":false,"merged":[[24,4,24,7],[24,1,24,2],[27,0,27,10],[25,4,25,7],[26,4,26,7],[26,1,26,2],[25,1,25,2],[23,1,23,2],[23,4,23,7],[22,1,22,2],[21,1,21,2],[20,4,20,7],[21,4,21,7],[22,4,22,7],[20,1,20,2],[19,4,19,7],[18,1,18,2],[17,4,17,7],[17,1,17,2],[19,1,19,2],[18,4,18,7],[16,4,16,7],[16,1,16,2],[15,1,15,2],[8,4,8,7],[14,1,14,2],[10,4,10,7],[8,1,8,2],[13,4,13,7],[14,4,14,7],[10,1,10,2],[15,4,15,7],[4,8,4,9],[6,9,6,10],[6,8,7,8],[13,1,13,2],[11,1,11,2],[6,3,7,3],[6,4,7,7],[4,5,4,6],[12,1,12,2],[12,4,12,7],[9,4,9,7],[9,1,9,2],[11,4,11,7]]}
["Client: Enter client name",null,null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,"Reviewed by:",null,null,"Date:",null,"C7"]
["File Number: Enter file number"]
["MATERIALITY SUMMARY"]
["Overall materiality is set at:",null,null,null,"Initial:",null,null,"Final:"]
[]
[null,null,null,"Section specific materiality","Justification for section specific materiality",null,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","Financial instruments"]
["I","Stock"]
[null,"WIP"]
["J","Debtors and prepayments"]
["K","Bank and cash"]
["L","Creditors and accruals"]
["M","Long-term loans and deferred income"]
["N","Provisions"]
["P","Taxation"]
["R","Profit and loss"]
[null,"- Income"]
[null,"- expenses"]
[null,"- directors' remuneration"]
[null,"- related party transactions"]
[null,"Other (specify)"]
["W","Group components",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":"C7.1","index":43,"n_rows":32,"n_cols":8,"rows_kept":32,"cut":false,"hidden":false,"merged":[[28,0,28,7],[31,0,31,7],[32,0,32,7],[24,0,24,7],[15,6,15,7],[19,6,19,7],[21,5,22,5],[22,6,22,7],[20,6,20,7],[17,0,17,7],[16,6,16,7],[18,6,18,7],[4,0,4,7],[6,4,6,5],[8,4,8,5],[6,0,6,1],[6,2,6,3],[7,0,7,1],[8,0,8,1],[7,4,7,5],[7,2,7,3],[8,2,8,3],[13,1,13,3],[14,6,14,7],[9,2,9,3],[9,4,9,5],[11,0,11,1],[13,4,13,7],[11,2,11,3],[10,2,10,3],[10,4,10,5],[10,0,10,1],[11,4,11,5],[9,0,9,1]]}
["Client: Enter client name",null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,"C7.1"]
["File Number: Enter file number"]
["DETERMINING MATERIALITY"]
["The determination of what is material is a matter of professional judgement. The percentage benchmarks set out below are intended to provide guidance in exercising that judgement. They should not be used as a formula to 'calculate' materiality."]
["Materiality ranges"]
["Range of turnover or gross assets",null,"Percentage of turnover or 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 business"]
[null,"Initial assessment",null,null,"Final assessment"]
[null,"Percentage\n%","Anticipated results\n£","Materiality level\n£","Percentage\n%","Final results\n£","Materiality level\n£"]
["Turnover"]
["Gross assets"]
[]
["Profit/(loss) before tax"]
["Adjustments for unusual items"]
["Adjusted profit/(loss)","5%-10%",null,null,"5%-10%"]
[null,null,null,null,null,"Last year (final):"]
["Overall initial materiality set at:",null,null,"This year:","£",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 unadjusted errors where the accumulation of such errors would not have a material effect on the accounts:"]

{"sheet":"C7.2","index":44,"n_rows":11,"n_cols":11,"rows_kept":11,"cut":false,"hidden":false,"merged":[[6,9,6,10],[12,4,12,7],[6,8,7,8],[9,4,9,7],[11,4,11,7],[6,4,7,7],[13,1,13,2],[12,1,12,2],[13,4,13,7],[8,4,8,7],[11,1,11,2],[10,4,10,7],[6,1,7,2],[9,1,9,2],[6,3,7,3],[10,1,10,2],[8,1,8,2],[20,4,20,7],[27,0,27,9],[25,1,25,2],[26,1,26,2],[23,1,23,2],[26,4,26,7],[25,4,25,7],[24,4,24,7],[24,1,24,2],[23,4,23,7],[22,4,22,7],[22,1,22,2],[21,1,21,2],[21,4,21,7],[20,1,20,2],[14,4,14,7],[16,1,16,2],[15,4,15,7],[18,1,18,2],[18,4,18,7],[14,1,14,2],[15,1,15,2],[19,4,19,7],[17,4,17,7],[16,4,16,7],[17,1,17,2],[19,1,19,2]]}
["Client: Enter client name",null,null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,"Reviewed by:",null,null,"Date:",null,"C7.2"]
["File Number: Enter file number"]
["MATERIALITY SUMMARY - GROUP COMPONENTS"]
["Overall group materiality is set at:",null,null,null,null,"Initial:",null,null,"Final:"]
[]
[null,"Group component",null,"Component specific materiality","Justification for component specific materiality",null,null,null,"Component risk factor\n(C8.4)","Performance materiality for component"]
[null,null,null,null,null,null,null,null,null,"Initial","Final"]
[1]
[2]
[3]

{"sheet":"C8","index":45,"n_rows":38,"n_cols":12,"rows_kept":38,"cut":false,"hidden":false,"merged":[[16,1,16,6],[15,1,15,6],[16,8,16,10],[19,8,19,10],[15,8,15,10],[18,2,18,6],[17,8,17,10],[17,1,17,6],[18,8,18,10],[19,2,19,6],[24,8,24,10],[24,1,24,6],[20,2,20,6],[21,2,21,6],[23,1,23,6],[20,8,20,10],[21,8,21,10],[23,8,23,10],[22,2,22,6],[22,8,22,10],[4,8,4,10],[5,8,5,10],[6,8,6,10],[8,8,8,10],[10,8,10,10],[9,8,9,10],[7,8,7,10],[5,1,5,6],[14,2,14,6],[14,8,14,10],[12,2,12,6],[6,1,6,6],[11,8,11,10],[9,2,9,6],[13,8,13,10],[8,1,8,6],[10,2,10,6],[7,1,7,6],[11,1,11,6],[12,8,12,10],[13,2,13,6],[34,1,34,6],[34,8,34,10],[32,8,32,10],[33,8,33,10],[33,1,33,6],[32,1,32,6],[31,8,31,10],[30,1,30,6],[30,8,30,10],[25,8,25,10],[27,8,27,10],[26,8,26,10],[29,1,29,6],[28,1,28,6],[28,8,28,10],[29,8,29,10],[31,1,31,6],[27,2,27,6],[25,1,25,6],[26,2,26,6],[37,8,37,10],[37,1,37,6],[36,1,36,6],[35,1,35,6],[35,8,35,10],[36,8,36,10]]}
["Client: Enter client name",null,null,null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,"Reviewed by:",null,null,"Date:",null,"C8"]
["File Number: Enter file number"]
["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 company and determine an overall level of risk.",null,null,null,null,null,null,null,null,null,"C8.1"]
[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 those charged with governance, 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 company 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?",null,null,null,null,null,null,null,null,null,"C8.3"]
[8,"Ensure that all risks identified in other areas of the planning process are recorded on the appropriate risk action plan. Consider:",null,null,null,null,null,null,null,null,null,"C8.2\nC8.3"]
[null,"(a)","acceptance/continuance"]
[null,"(b)","understanding the company"]
[null,"(c)","preliminary analytical review"]
[null,"(d)","review of design and implementation of controls"]
[null,"(e)","the results of non-audit services"]
[9,"Identify and assess the risks of material misstatement at the assertion level related to the measurement and disclosure of financial instruments carried at fair value."]
[10,"Review the design and implementation of any controls relevant to risks set out on the assertion and financial statement risk action plans.",null,null,null,null,null,null,null,null,null,"C5.1"]
[11,"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."]
[12,"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."]
[13,"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 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 330.21)."]
[14,"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 earnings."]
[15,"Add the risk of fraud in relation to revenue recognition to the Assertion Risk Action Plan (C8.3) as a high risk or explain why this is not necessary.",null,null,null,null,null,null,null,null,null,"C8.3"]
[16,"Add any other identified risks of fraud to the Assertion Risk Action Plan (C8.3) as high risks.",null,null,null,null,null,null,null,null,null,"C8.3"]
[17,"Add the risk of management override of controls to the Assertion Risk Action Plan (C8.3) as a high risk.",null,null,null,null,null,null,null,null,null,"C8.3"]
[18,"Add identified related party transactions outside the normal course of business to the Assertion Risk Action Plan (C8.3) as high risks.",null,null,null,null,null,null,null,null,null,"C8.3"]
[19,"Ensure that where appropriate an element on unpredictability is incorporated into the testing."]

{"sheet":"C8.1","index":46,"n_rows":155,"n_cols":8,"rows_kept":155,"cut":false,"hidden":false,"merged":[[151,6,151,7],[151,2,151,4],[150,2,150,4],[154,2,154,4],[152,2,152,4],[149,6,149,7],[149,2,149,4],[142,2,142,4],[141,2,141,4],[142,6,142,7],[146,2,146,4],[154,6,154,7],[153,2,153,4],[153,6,153,7],[147,6,147,7],[150,6,150,7],[148,6,148,7],[152,6,152,7],[145,6,145,7],[148,2,148,4],[147,2,147,4],[144,2,144,4],[146,6,146,7],[128,6,128,7],[124,2,124,4],[127,2,127,4],[126,2,126,4],[125,2,125,4],[127,6,127,7],[126,6,126,7],[128,2,128,4],[129,6,129,7],[129,2,129,4],[140,2,140,4],[140,6,140,7],[139,2,139,4],[144,6,144,7],[141,6,141,7],[145,2,145,4],[130,6,130,7],[131,6,131,7],[137,2,137,4],[136,2,136,4],[134,6,134,7],[133,6,133,7],[133,2,133,4],[130,2,130,4],[135,2,135,4],[135,6,135,7],[139,6,139,7],[136,6,136,7],[137,6,137,7],[138,2,138,4],[138,6,138,7],[131,2,131,4],[134,2,134,4],[113,6,113,7],[109,6,109,7],[110,2,110,4],[111,6,111,7],[110,6,110,7],[113,2,113,4],[111,2,111,4],[124,6,124,7],[125,6,125,7],[120,6,120,7],[123,2,123,4],[120,2,120,4],[121,2,121,4],[115,2,115,4],[123,6,123,7],[70,2,70,4],[69,6,69,7],[122,2,122,4],[107,2,107,4],[99,2,99,4],[102,6,102,7],[99,6,99,7],[102,2,102,4],[103,6,103,7],[104,6,104,7],[104,2,104,4],[101,2,101,4],[115,6,115,7],[118,6,118,7],[117,2,117,4],[118,2,118,4],[117,6,117,7],[119,2,119,4],[109,2,109,4],[114,2,114,4],[121,6,121,7],[122,6,122,7],[114,6,114,7],[119,6,119,7],[64,6,64,7],[61,6,61,7],[61,2,61,4],[63,2,63,4],[66,2,66,4],[67,6,67,7],[60,6,60,7],[97,6,97,7],[98,2,98,4],[96,2,96,4],[96,6,96,7],[97,2,97,4],[98,6,98,7],[81,6,81,7],[81,2,81,4],[82,2,82,4],[88,2,88,4],[87,2,87,4],[88,6,88,7],[83,2,83,4],[83,6,83,7],[68,2,68,4],[69,2,69,4],[79,2,79,4],[59,6,59,7],[59,2,59,4],[39,2,39,4],[50,6,50,7],[47,6,47,7],[52,6,52,7],[82,6,82,7],[68,6,68,7],[70,6,70,7],[65,6,65,7],[65,2,65,4],[39,6,39,7],[51,6,51,7],[49,2,49,4],[46,6,46,7],[48,2,48,4],[60,2,60,4],[63,6,63,7],[62,2,62,4],[66,6,66,7],[67,2,67,4],[62,6,62,7],[64,2,64,4],[57,2,57,4],[46,2,46,4],[48,6,48,7],[41,2,41,4],[43,2,43,4],[49,6,49,7],[45,6,45,7],[42,6,42,7],[42,2,42,4],[58,2,58,4],[56,6,56,7],[58,6,58,7],[54,2,54,4],[51,2,51,4],[50,2,50,4],[47,2,47,4],[52,2,52,4],[55,6,55,7],[56,2,56,4],[57,6,57,7],[55,2,55,4],[43,6,43,7],[45,2,45,4],[41,6,41,7],[54,6,54,7],[38,6,38,7],[26,6,26,7],[36,6,36,7],[29,6,29,7],[36,2,36,4],[34,2,34,4],[35,6,35,7],[37,2,37,4],[33,6,33,7],[31,6,31,7],[38,2,38,4],[33,2,33,4],[35,2,35,4],[34,6,34,7],[31,2,31,4],[37,6,37,7],[22,2,22,4],[30,6,30,7],[26,2,26,4],[25,6,25,7],[25,2,25,4],[21,2,21,4],[18,2,18,4],[22,6,22,7],[14,6,14,7],[24,6,24,7],[19,2,19,4],[19,6,19,7],[23,2,23,4],[23,6,23,7],[24,2,24,4],[4,0,4,7],[9,2,9,4],[5,0,5,1],[7,2,7,4],[8,2,8,4],[13,2,13,4],[12,2,12,4],[10,2,10,4],[12,6,12,7],[5,6,5,7],[5,2,5,4],[7,6,7,7],[8,6,8,7],[9,6,9,7],[10,6,10,7],[73,2,73,4],[73,6,73,7],[74,2,74,4],[74,6,74,7],[75,2,75,4],[75,6,75,7],[11,2,11,4],[11,6,11,7],[13,6,13,7],[71,2,71,4],[71,6,71,7],[72,2,72,4],[72,6,72,7],[16,2,16,4],[16,6,16,7],[17,6,17,7],[18,6,18,7],[14,2,14,4],[28,6,28,7],[28,2,28,4],[30,2,30,4],[29,2,29,4],[21,6,21,7],[17,2,17,4],[77,2,77,4],[77,6,77,7],[84,2,84,4],[84,6,84,7],[86,2,86,4],[86,6,86,7],[93,2,93,4],[92,6,92,7],[103,2,103,4],[101,6,101,7],[78,6,78,7],[79,6,79,7],[80,6,80,7],[80,2,80,4],[78,2,78,4],[89,6,89,7],[107,6,107,7],[105,6,105,7],[105,2,105,4],[93,6,93,7],[85,6,85,7],[90,6,90,7],[92,2,92,4],[91,2,91,4],[90,2,90,4],[85,2,85,4],[89,2,89,4],[91,6,91,7],[87,6,87,7],[95,2,95,4]]}
["Client: Enter client name",null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,"Reviewed by:",null,null,"Date:",null,"C8.1"]
["File Number: Enter file number"]
["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 entity about the honesty and integrity of management and those charged with governance. \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,"H, 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 directors / management?"]
[1.2,"Are there any untrained or inexperienced staff in key accounting roles?"]
[1.3,"Does the entity have a weak control environment?"]
[1.4,"Are there any events or conditions that may cast significant doubt on the entity's ability to continue as a going concern?"]
[1.5,"Where management has 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,"Is there any significant external interest in the company's financial statements?"]
[1.8,"Are there any other risk factors that may affect the client at the financial statement level?"]
["2. Industry Conditions"]
[2.1,"Is there a risk of technological obsolescence of products or services?"]
[2.2000000000000002,"Is the company in a highly competitive or volatile sector of the economy?"]
[2.2999999999999998,"Is the company's business affected by fashion, demographic trends or public opinion?"]
[2.4,"Is the company affected by cyclical or seasonal factors?"]
["3. Regulatory Environment"]
[3.1,"Is the client authorised by an external regulator?"]
[3.2,"Does the regulator require any additional reports from the auditor?"]
[3.3,"Are year-end returns or a copy of the accounts required to be filed with a trade association or regulator?"]
[3.4,"Does the client rely on membership of an association or similar body for a substantial part of its business?"]
[3.5,"Does the client operate in a business sector where there is likely to be additional regulations?"]
[3.6,"Are there any issues concerning eligibility for government grants or other aid programmes?"]
["4. Other External Factors"]
[4.0999999999999996,"Will the accounts be sent to a third party?"]
[4.2,"Are there any individually material third-party creditors?"]
[4.3,"Is there any expectation that the business (or part of it) may be sold in the near future?"]
[4.4000000000000004,"Are there any external factors (e.g. a potential listing or bank financing) which could influence expected results?"]
["5. Business Operations"]
[5.0999999999999996,"Is the company reliant on only a few customers or suppliers?"]
[5.2,"Is the company heavily reliant on particular products or services?"]
[5.3,"Are there a large number of business locations and/or a wide geographical spread of its activities?"]
[5.4,"Are there any complex situations which might require the use of the work of an expert?"]
[5.5,"Is the company involved in electronic commerce including internet sales?"]
[5.6,"Does the company carry out any research or development activities?"]
[5.7,"Are the company's operations such that there is a risk of non compliance with the Bribery Act 2010? "]
["6. Investments"]
[6.1,"Were there any acquisitions, mergers or disposals of business activities in the period or after the year-end?"]
[6.2,"Does the company have any investments in unlisted securities or loans?"]
[6.3,"Does the company have any investments in non-consolidated entities, including partnerships, joint ventures and special-purpose entities?"]
["7. Financing"]
[7.1,"Does the company have a complex capital structure?"]
[7.2,"Are there any issues arising from the company's debt structure, including compliance with covenants, restrictions, guarantees, or off-balance-sheet financing arrangements?"]
[7.3,"Does the company have any financial instruments measured at fair value?"]
[7.4,"Are there any valuations that are not based on observable market prices?"]
[7.5,"Are the risks inherent in the financial instruments fully understood and managed by the entity?"]
[7.6,"Is there a risk that important aspects of a transaction may be missed or inaccurately recorded?"]
[7.7,"Are there issues arising from the volume or nature of financial instruments?"]
[7.8,"Are there any risks of material misstatement at the assertion level related to the fair value measurements and disclosures in the financial statements?"]
["8. Financial Reporting"]
[8.1,"Have generally accepted accounting principles been complied with in the past years?"]
[8.1999999999999993,"Are the accounting policies for significant matters appropriate to the circumstances of the entity? For example consider:"]
[null,"- Valuation of fixed assets"]
[null,"- Income recognition"]
[null,"- Depreciation"]
[null,"- Long term contracts"]
[8.3000000000000007,"Could the treatment of any areas in the accounts be disputed by the tax authorities?"]
[8.4,"Consider the degree of estimation uncertainty associated with accounting estimates such as:"]
[null,"- Provision for doubtful debts;"]
[null,"- Stock obsolescence;"]
[null,"- Warranty obligations;"]
[null,"- Depreciation method or asset useful life"]
[null,"- Carrying value of investments;"]
[null,"- Outcome of long term contracts;"]
[null,"- Costs arising from litigation;"]
[null,"- Share based payments;"]
[null,"- Financial instruments not traded in an active and open market."]
[8.5,"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."]
["9. Objectives, Strategies and Related Business Risks"]
[9.1,"Have we reviewed a copy of the company's long term strategy or business plan?"]
[9.1999999999999993,"Are there any risks arising from the company attempting to achieve the objectives set out in its strategy or business plan?"]
[9.3000000000000007,"Is there a risk of failure to meet stock market (or other shareholder) expectations (which management may have encouraged) whether or not the expectations were reasonable?"]
[9.4,"Are the directors’ and/ or managements’ incomes highly geared to results either directly, through share options, or through other possibilities for large capital gains?"]
[9.5,"Is there pressure to meet targets to ensure protection of the jobs of directors, management or other employees?"]
[9.6,"Is there a desire to understate profits to reduce tax liabilities?"]
[9.6999999999999993,"Are there legal or regulatory requirements to meet specific financial thresholds or ratios?"]
[9.8000000000000007,"Is there a need to ensure compliance with loan covenants or to pacify bankers?"]
[9.9,"Are future plans for selling the company dependant upon achieving specified results?"]
[9.1,"Are the amounts for provisions set by management at the time of finalising the profit and loss account rather than being determined by others as part of the routine accounting system?"]
[9.11,"Is there a pattern whereby accounting judgements and estimates made when finalising the accounts are all biased in the direction management desires?"]
[9.1199999999999992,"Are the final figures for the company subject to significant change as a result of journal adjustments generated by senior management or at head office?"]
[9.1300000000000008,"Were there any contracts or transactions undertaken, particularly where this was close to the year end, where the commercial rationale is unclear?"]
[9.14,"Do the accounting policies applied by the company fall comfortably within applicable accounting standards or do they push the boundaries of acceptability in some areas?"]
[9.15,"Have the directors brought forward the reporting date without good reason making it difficult to obtain the quantity and quality of audit evidence required?"]
[9.16,"Are the results of the company out of step with industry trends with no reasonable explanation available?"]
[9.17,"Is management keen to manipulate profits (e.g. to reduce tax or increase bonuses)?"]
["10. Measurement and Review of the Entity's Financial Performance"]
[10.1,"Have accounting records been reliable in the past?"]
[10.199999999999999,"Are meaningful management accounts prepared during the year?"]
[10.3,"Has the audit report contained a qualification in either of the last two years?"]
[10.4,"Have there been problems with making adjustments in the past?"]
[10.5,"Is the engagement ‘stable’ i.e. long standing?"]
["11. Control environment"]
[11.1,"Is the extent of management knowledge and experience sufficient for operating the business?"]
[11.2,"Do management and administrative controls appear strong?"]
[11.3,"Are good management information systems in existence and used?"]
[11.4,"Is management in a position to override any controls in existence?"]
[11.5,"Do management promote an operating style where competence and integrity are valued?"]
["12. The Entity's Risk Assessment Process"]
[12.1,"Does the company have an effective risk management process?"]
["13. Information Systems"]
[13.1,"Are the accounting records kept reliable and up to date?"]
[13.2,"Has there been any change to the accounting system?"]
[13.3,"Are there any particular issues arising from the use of IT that give cause for concern?"]
["14. Control Activities and Monitoring Controls"]
[14.1,"Are there any indications that control activities such as performance reviews or segregation of duties have broken down or otherwise failed to operate?"]
[14.2,"Is there an effective system of monitoring controls in place?"]
[14.3,"Are there any indications that the monitoring controls have broken down or otherwise failed to operate?"]
["15. Fraud and Error"]
[15.1,"Have there been any previous experiences or incidents of fraud or error which call into question the integrity or competence of management?"]
[15.2,"Are there any unusual financial or reporting pressures within the business which increase the risk of fraud or error?"]
[15.3,"Are there any significant weaknesses in the design or implementation of internal controls?"]
[15.4,"Is there a history of unusual and/or complex transactions?"]
[15.5,"Is there a history of problems in obtaining sufficient appropriate audit evidence?"]
[15.6,"Are there inadequate controls over data in the information system?"]
[15.7,"Is there a high degree of judgement involved in determining account balances?"]
[15.8,"Are there a large number of assets which may be susceptible to loss or misappropriation?"]
[15.9,"Do the results of analytical procedures undertaken to obtain an understanding of the entity and its environment show unusual or unexpected relationships that may indicate risks of material misstatement due to fraud?"]
[15.1,"Are there usually a large number of transactions not subjected to ordinary processing?"]
[15.11,"Are the accounting staff well trained and capable of performing the tasks allocated to them?"]
[15.12,"Are there any attitude or morale problems in the accounting department?"]
[15.13,"Is there a high level of turnover of accounting staff, senior management or professional advisors?"]
[15.14,"Does any other information obtained indicate any risk of material misstatement due to fraud?"]
[15.15,"Is there a business rationale for any transactions that appear out of the ordinary?"]
["16. Related Party Transactions"]
[16.100000000000001,"Are there usually a large number of related party transactions?"]
[16.2,"Is the company a member of a group that does not prepare group accounts?"]
[16.3,"Are any payments made to the directors/shareholders other than remuneration or dividends?"]
[16.399999999999999,"Were there balances due to or from the directors at any time during the year?"]
[16.5,"Is there any indication of risk of misstatement at the assertion level for classes of transactions, account balances or disclosures?"]
[16.600000000000001,"Are there any significant related party transactions outside the normal course of business?"]
[16.7,"Are there any non-management related parties?"]
[16.8,"Is any related party in a position to override any controls in existence?"]
[16.899999999999999,"Is there a history of undisclosed related parties or related party transactions?"]
[16.100000000000001,"Is any related party in a position to exert dominant influence over the company or is there any indication that a related party has exercised dominant influence over the company?"]
["17. Group considerations"]
[17.100000000000001,"Is there a complex group structure with frequent additions, disposals or re-organisations?"]
[17.2,"Are there poor governance structures?"]
[17.3,"Are there ineffective group-wide controls?"]
[17.399999999999999,"Do components operate in volatile jurisdictions?"]
[17.5,"Are components involved in high risk activities?"]
[17.600000000000001,"Is there a history of unreconciled intra-group balances?"]
[17.7,"Do components apply different accounting policies?"]
[17.8,"Do components have different year-ends?"]
[17.899999999999999,"Are there frequent changes of component auditors?"]
[17.100000000000001,"Is there aggressive tax-planning within the group?"]
[17.11,"Is the consolidation process properly controlled by management?"]

{"sheet":"C8.2","index":47,"n_rows":14,"n_cols":10,"rows_kept":14,"cut":false,"hidden":false,"merged":[[13,0,14,9],[10,1,10,4],[12,1,12,4],[10,5,10,8],[12,5,12,8],[11,1,11,4],[11,5,11,8],[4,5,4,8],[4,1,4,4],[5,1,5,4],[8,5,8,8],[9,1,9,4],[9,5,9,8],[5,5,5,8],[6,1,6,4],[7,1,7,4],[6,5,6,8],[7,5,7,8],[8,1,8,4]]}
["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,"C8.2"]
["File Number: Enter file number"]
["FINANCIAL STATEMENT RISK ACTION PLAN"]
["Ref","Risk",null,null,null,"Response",null,null,null,"Outcome\nRef"]
[]
[]
[]
[]
[]
[]
[]
[]
["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":"C8.3","index":48,"n_rows":12,"n_cols":15,"rows_kept":12,"cut":false,"hidden":false,"merged":[[3,0,3,4],[4,1,4,3],[5,1,5,3],[6,1,6,3],[10,1,10,14],[4,11,4,13],[5,5,5,7],[5,8,5,10],[5,11,5,13],[4,8,4,10],[4,5,4,7],[11,1,11,14],[6,11,6,13],[8,11,8,13],[8,1,8,3],[7,1,7,3],[7,5,7,7],[8,5,8,7],[8,8,8,10],[7,11,7,13],[7,8,7,10],[6,5,6,7],[6,8,6,10]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Prepared by:",null,null,"Date:",null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"Reviewed by:",null,null,"Date:",null,null,"C8.3"]
["File Number: Enter file number"]
["ASSERTION RISK ACTION PLAN"]
["Ref","Specific risk affecting client",null,null,"H or M ","Management response",null,null,"Financial reporting areas and assertions affected",null,null,"Audit approach",null,null,"Outcome\nRef"]
[null,"[Fraud concerning revenue recognition1]",null,null,"H"]
[null,"[Management override of controls2]",null,null,"H"]
[]
[]
[]
[1,"ISA 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 240.47."]
[2,"ISA 240.31 states the risk of management override controls is a significant risk on all audits. This must therefore be assessed as 'high' in PCAS and cannot be reduced to medium or low."]

{"sheet":"C8.4","index":49,"n_rows":35,"n_cols":38,"rows_kept":35,"cut":false,"hidden":false,"merged":[[10,15,10,17],[6,36,6,37],[12,29,12,37],[0,29,0,30],[1,29,1,30],[2,29,2,30],[11,29,11,37],[5,30,5,31],[4,34,4,35],[0,26,0,28],[1,26,1,28],[12,18,12,28],[9,15,9,28],[2,26,2,28],[0,31,0,33],[1,31,1,33],[11,15,11,17],[6,32,6,33],[2,31,2,33],[6,34,6,35],[4,32,4,33],[5,32,5,33],[6,30,6,31],[9,29,10,37],[7,32,7,33],[7,36,7,37],[14,29,14,37],[13,29,13,37],[7,30,7,31],[7,34,7,35],[5,34,5,35],[5,36,5,37],[4,36,4,37],[9,6,10,14],[19,18,19,28],[24,6,24,14],[22,15,22,17],[19,29,19,37],[22,29,22,37],[20,15,20,17],[17,29,17,37],[13,18,13,28],[12,6,12,14],[14,6,14,14],[18,18,18,28],[15,29,15,37],[14,18,14,28],[13,6,13,14],[13,15,13,17],[16,18,16,28],[10,18,10,28],[11,18,11,28],[15,18,15,28],[16,29,16,37],[21,18,21,28],[18,29,18,37],[20,29,20,37],[11,1,11,5],[11,6,11,14],[14,15,14,17],[12,15,12,17],[15,1,15,5],[21,15,21,17],[17,6,17,14],[14,1,14,5],[12,1,12,5],[13,1,13,5],[16,1,16,5],[20,1,20,5],[17,1,17,5],[21,1,21,5],[15,6,15,14],[15,15,15,17],[16,6,16,14],[19,6,19,14],[17,15,17,17],[19,15,19,17],[16,15,16,17],[18,15,18,17],[20,6,20,14],[18,6,18,14],[35,29,35,37],[34,15,34,17],[34,29,34,37],[34,18,34,28],[35,18,35,28],[33,18,33,28],[26,18,26,28],[29,29,29,37],[28,29,28,37],[26,29,26,37],[32,29,32,37],[33,29,33,37],[30,29,30,37],[27,29,27,37],[31,18,31,28],[27,18,27,28],[23,29,24,37],[25,29,25,37],[17,18,17,28],[21,29,21,37],[31,29,31,37],[29,6,29,14],[35,1,35,5],[35,6,35,14],[23,18,24,28],[35,15,35,17],[34,1,34,5],[33,6,33,14],[28,18,28,28],[29,18,29,28],[33,1,33,5],[33,15,33,17],[23,15,24,17],[34,6,34,14],[32,18,32,28],[25,15,25,17],[25,18,25,28],[23,6,23,14],[27,6,27,14],[30,18,30,28],[29,1,29,5],[23,3,23,5],[26,3,26,5],[28,3,28,5],[32,1,32,5],[18,1,18,5],[19,1,19,5],[27,15,27,17],[30,1,30,5],[29,15,29,17],[26,15,26,17],[22,1,22,5],[25,3,25,5],[27,3,27,5],[23,1,23,2],[30,6,30,14],[21,6,21,14],[31,1,31,5],[31,15,31,17],[30,15,30,17],[22,6,22,14],[20,18,20,28],[26,6,26,14],[25,6,25,14],[28,6,28,14],[22,18,22,28],[31,6,31,14],[28,15,28,17],[32,6,32,14],[32,15,32,17]]}
["Client: 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:"]
["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"]
["File Number: Enter file number"]
["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 work programme"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Residual Risk\nH, M, L",null,null,"Justification of risks"]
["E","Intangible assets"]
["F","Tangible fixed assets"]
["G","Investments in group and associated undertakings"]
["H","Financial instruments"]
["I","Stock and WIP"]
["J","Debtors and prepayments"]
["K","Bank and cash"]
["L","Creditors and accruals"]
["M","Long-term loans and deferred income"]
["N","Provisions and contingencies"]
["O","Capital and reserves"]
["P","Taxation"]
["R","Profit and loss",null,"Income"]
[null,null,null,null,null,null,"Note. An explanation must be given where the risk of fraud in relation to revenue recognition is not assessed as high."]
[null,null,null,"Expenditure"]
[null,null,null,"Wages"]
[null,null,null,"Related party transactions"]
[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":"C9","index":50,"n_rows":29,"n_cols":10,"rows_kept":29,"cut":false,"hidden":false,"merged":[[27,0,27,9],[22,4,22,7],[26,0,26,9],[24,8,24,9],[24,0,24,3],[23,4,23,7],[23,8,23,9],[22,8,22,9],[24,4,24,7],[23,0,23,3],[21,8,21,9],[19,0,19,3],[21,4,21,7],[21,0,21,3],[19,8,19,9],[20,0,20,3],[20,4,20,7],[20,8,20,9],[3,0,3,9],[7,5,7,8],[8,0,8,3],[6,0,6,3],[7,0,7,3],[5,5,5,8],[5,0,5,3],[6,5,6,8],[8,5,8,8],[28,0,28,9],[10,2,10,3],[12,4,12,7],[13,8,13,9],[13,4,13,7],[14,8,14,9],[17,0,17,3],[15,8,15,9],[16,0,16,3],[16,4,16,7],[19,4,19,7],[22,0,22,3],[12,0,12,3],[14,0,14,3],[12,8,12,9],[14,4,14,7],[13,0,13,3],[15,4,15,7],[17,4,17,7],[17,8,17,9],[16,8,16,9],[15,0,15,3]]}
["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,"C9"]
["File Number: Enter file number"]
["NOTES OF PLANNING MEETING"]
["Present at Meeting:"]
[]
[]
[]
[]
[]
["Date of meeting:"]
["Susceptibility of the entity'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 entity to fraud (See C9.1)"]
["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 entity's related party relationships and transactions. ISA 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 200.15"]

{"sheet":"C9.1","index":51,"n_rows":179,"n_cols":10,"rows_kept":179,"cut":false,"hidden":false,"merged":[[4,0,4,9],[8,1,8,7],[10,2,10,7],[12,2,12,7],[24,1,24,7],[16,2,16,7],[18,2,18,7],[20,2,20,7],[14,2,14,7],[22,2,22,7],[69,2,69,7],[26,2,26,7],[32,2,32,7],[34,1,34,7],[36,2,36,7],[38,2,38,7],[28,2,28,7],[40,2,40,7],[44,1,44,7],[49,1,49,7],[30,2,30,7],[46,1,46,7],[59,2,59,7],[61,2,61,7],[53,2,53,7],[55,2,55,7],[57,2,57,7],[51,2,51,7],[42,1,42,7],[96,2,96,7],[94,2,94,7],[79,1,79,7],[71,1,71,7],[75,2,75,7],[67,2,67,7],[90,2,90,7],[63,2,63,7],[92,2,92,7],[73,2,73,7],[65,1,65,7],[77,2,77,7],[88,2,88,7],[81,2,81,7],[85,2,85,7],[83,2,83,7],[100,2,100,7],[112,3,112,7],[98,2,98,7],[106,2,106,7],[102,2,102,7],[114,3,114,7],[110,2,110,7],[104,2,104,7],[108,2,108,7],[135,2,135,7],[128,2,128,7],[130,2,130,7],[124,1,124,7],[122,1,122,7],[126,2,126,7],[133,1,133,7],[116,3,116,7],[118,3,118,7],[137,2,137,7],[143,1,143,7],[139,2,139,7],[147,2,147,7],[153,2,153,7],[151,2,151,7],[145,2,145,7],[172,2,172,7],[141,2,141,7],[178,2,178,7],[155,2,155,7],[170,2,170,7],[157,2,157,7],[174,2,174,7],[163,2,163,7],[161,2,161,7],[176,2,176,7],[165,2,165,7],[167,2,167,7],[149,2,149,7],[159,2,159,7]]}
["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,"C9.1"]
["File Number: Enter file number"]
["FRAUD RISK FACTORS"]
["The following examples of fraud risk factors are taken from Appendix 1 to ISA 240 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."]
[]
[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 investment analysts, institutional investors, significant creditors, or other external parties (particularly expectations that are unduly aggressive or unrealistic), including expectations created by management in, for example, overly optimistic press releases or annual report messages."]
[]
[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 exchange listing requirements or 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."]
[]
[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, stock options, and earn-out arrangements) being contingent upon achieving aggressive targets for stock price, operating results, financial position, or cash flow."]
[]
[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."]
[]
[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."]
[]
[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."]
[]
["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)","A strong financial presence or ability to dominate a certain industry sector that allows the entity to dictate terms or conditions to suppliers or customers that may result in inappropriate or non-arm's length transactions."]
[]
[null,"c)","Assets, liabilities, revenues, or expenses based on significant estimates that involve subjective judgments or uncertainties that are difficult to corroborate."]
[]
[null,"d)","Significant, unusual, or highly complex transactions, especially those close to period end that pose difficult \"substance over form\" questions."]
[]
[null,"e)","Significant operations located or conducted across international borders in jurisdictions where differing business environments and cultures exist."]
[]
[null,"f)","Use of business intermediaries for which there appears to be no clear business justification."]
[]
[null,"g)","Significant bank accounts or subsidiary or branch operations in tax-haven jurisdictions for which there appears to be no clear business justification."]
[]
[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."]
[]
[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."]
[]
[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."]
[]
["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)","Dispute between shareholders in a closely held entity."]
[]
[null,"k)","Recurring attempts by management to justify marginal or inappropriate accounting on the basis of materiality."]
[]
[null,"l)","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."]
[]
["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."]
[]
[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."]
[]
["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."]
[]
[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."]
[]
["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."]

{"sheet":"C9.2","index":52,"n_rows":26,"n_cols":10,"rows_kept":26,"cut":false,"hidden":false,"merged":[[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],[20,7,20,8],[21,7,21,8],[23,2,23,6],[24,2,24,6],[22,7,22,8],[23,7,23,8],[24,7,24,8],[20,1,20,6],[10,10,13,10],[10,7,10,8],[9,2,9,4],[9,7,9,8],[10,2,10,6],[13,2,13,4],[13,7,13,8],[12,1,12,6],[11,2,11,6],[11,7,11,8],[7,1,7,4],[7,7,7,8],[8,1,8,6],[8,7,8,8],[16,1,16,6],[16,7,16,8],[12,7,12,8],[21,2,21,6],[22,2,22,6],[15,2,15,6],[15,7,15,8],[14,2,14,6],[14,7,14,8],[3,0,3,6],[4,0,4,9],[5,7,5,8],[6,1,6,6],[6,7,6,8]]}
["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,"C9.2"]
["File Number: Enter file number"]
["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 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 entity's related party relationships and transactions. ISA 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, 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)","Revenue 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":"C10","index":53,"n_rows":30,"n_cols":9,"rows_kept":30,"cut":false,"hidden":false,"merged":[[8,6,8,7],[8,1,8,4],[10,1,10,4],[4,6,4,7],[5,1,5,4],[5,6,5,7],[6,1,6,4],[6,6,6,7],[7,1,7,4],[7,6,7,7],[14,1,14,4],[14,6,14,7],[18,6,18,7],[16,1,16,4],[16,6,16,7],[18,2,18,4],[17,2,17,4],[17,6,17,7],[15,1,15,4],[15,6,15,7],[13,6,13,7],[12,1,12,4],[9,1,9,4],[9,6,9,7],[11,1,11,4],[12,6,12,7],[11,6,11,7],[13,1,13,4],[10,6,10,7],[22,1,22,4],[22,6,22,7],[19,1,19,4],[19,6,19,7],[20,1,20,4],[20,6,20,7],[21,1,21,4],[21,6,21,7],[27,1,27,4],[27,6,27,7],[29,1,29,4],[29,6,29,7],[28,1,28,4],[28,6,28,7],[26,1,26,4],[26,6,26,7],[23,1,23,4],[23,6,23,7],[25,1,25,4],[25,6,25,7],[24,1,24,4],[24,6,24,7]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"C10"]
["File Number: Enter file number"]
["OTHER PLANNING ISSUES"]
[null,null,null,null,null,null,"Comments",null,"WP Ref"]
[1,"Where stock is material to the financial statements has attendance been planned at the physical stocktake?",null,null,null,null,null,null,"I4"]
[2,"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."]
[3,"Irrespective of the assessed risks of material misstatement; have substantive procedures been planned for each material class of transactions, account balance, and disclosure?"]
[4,"For initial engagements or where an audit was not undertaken in the previous year complete the 'Opening balance and comparatives checklist' (D2)."]
[5,"Where the previous period's audit report was qualified or there was a fundamental uncertainty, consider what impact, if any, it will have on the current period's report."]
[6,"Have sample sizes been planned so as to ensure sufficient appropriate audit evidence will be obtained?"]
[7,"Have we planned to obtain sufficient appropriate audit evidence concerning the reasonableness of accounting estimates?"]
[8,"Consider whether any activities undertaken by service organisations are relevant to the audit: where appropriate complete the optional programme 'Service organisations' (D9)."]
[9,"Consider whether the valuation of assets at fair values will have a material impact on the audit: where appropriate complete the optional programme 'Fair value measurements and disclosures' (D7)."]
[10,"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)."]
[11,"Where it will be  necessary to place reliance on the work of a component auditor in respect of a branch, division or subsidiary, complete the optional programme 'Component Auditors' (W3)."]
[12,"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)"]
[13,"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 any inconsistencies."]
[14,"Consider and document impact of changes in legislation and accounting standards on the accounts."]
[15,"Consider whether there are any indications that the going concern basis of accounting may not be appropriate."]
[16,"Where there may be a requirement to report to an external regulator have we considered the scope of the engagement, client’s authorisation and the effectiveness of its control environment?"]
[17,"Where appropriate, prepare a brief file note of matters arising from the review of the correspondence file."]
[18,"Ensure that all meetings and discussions with the client have been properly documented."]
[19,"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"]
[20,"Carry out analytical review 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"]
[21,"Consider whether extensive analytical review can be used to improve the efficiency and effectiveness of the audit."]
[22,"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?"]
[23,"Consider whether any changes are required to the audit approach in the light of the results of the firm's monitoring process."]

{"sheet":"C11","index":54,"n_rows":26,"n_cols":9,"rows_kept":26,"cut":false,"hidden":false,"merged":[[4,6,4,7],[10,2,10,4],[5,6,5,7],[6,6,6,7],[7,6,7,7],[5,1,5,4],[6,2,6,4],[7,2,7,4],[8,2,8,4],[8,6,8,7],[9,6,9,7],[9,2,9,4],[10,6,10,7],[17,2,17,4],[17,6,17,7],[13,2,13,4],[16,1,16,4],[12,6,12,7],[15,6,15,7],[16,6,16,7],[15,1,15,4],[11,1,11,4],[11,6,11,7],[12,2,12,4],[14,1,14,4],[14,6,14,7],[13,6,13,7],[21,6,21,7],[19,6,19,7],[21,2,21,4],[18,2,18,4],[19,2,19,4],[20,6,20,7],[20,2,20,4],[18,6,18,7],[25,1,25,4],[23,6,23,7],[22,6,22,7],[24,6,24,7],[25,6,25,7],[23,2,23,4],[24,1,24,4],[22,2,22,4]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"C11"]
["File Number: Enter file number"]
["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)","Planned timing",null,null,null,null,null,"C13.3"]
[null,"b)","Planned responsibilities",null,null,null,null,null,"C13.4"]
[null,"c)","The proposed fee"]
[null,"d)","The timing of the review of permanent file information"]
[null,"e)","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 relevant industries in which the client operates."]
[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":"C12","index":55,"n_rows":10,"n_cols":9,"rows_kept":10,"cut":false,"hidden":false,"merged":[[8,6,8,7],[4,6,4,7],[9,1,9,4],[9,6,9,7],[5,0,5,2],[5,6,5,7],[6,1,6,4],[6,6,6,7],[7,1,7,4],[7,6,7,7],[8,1,8,4]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"C12"]
["File Number: Enter file number"]
["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":"C13.1","index":56,"n_rows":43,"n_cols":9,"rows_kept":43,"cut":false,"hidden":false,"merged":[[11,3,11,7],[8,0,8,2],[8,7,8,8],[10,0,10,8],[8,3,8,4],[11,0,11,2],[23,3,23,7],[17,7,17,8],[24,1,24,2],[25,3,25,7],[24,3,24,7],[22,3,22,7],[20,0,20,7],[17,0,17,1],[17,3,17,4],[25,1,25,2],[4,0,4,7],[5,1,5,7],[6,0,6,7],[7,0,7,2],[7,3,7,4],[7,7,7,8],[42,0,42,7],[39,1,39,2],[39,3,39,7],[40,1,40,2],[40,3,40,7],[41,0,41,7],[13,0,13,1],[12,3,12,4],[13,3,13,4],[12,0,12,1],[15,7,15,8],[12,7,12,8],[13,7,13,8],[14,7,14,8],[15,0,15,1],[14,3,14,4],[15,3,15,4],[14,0,14,1],[38,1,38,2],[38,3,38,7],[35,1,35,2],[34,1,34,2],[34,3,34,7],[36,1,36,2],[35,3,35,7],[36,3,36,7],[37,1,37,2],[37,3,37,7],[16,0,16,1],[16,3,16,4],[16,7,16,8],[28,0,28,2],[30,1,30,2],[28,3,28,7],[30,3,30,7],[26,3,26,7],[23,1,23,2],[21,0,21,2],[29,3,29,7],[29,1,29,2],[21,3,21,7],[27,1,27,2],[22,1,22,2],[26,1,26,2],[33,1,33,2],[31,3,31,7],[31,1,31,2],[32,1,32,2],[27,3,27,7],[33,3,33,7],[32,3,32,7]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"C13.1"]
["File Number: Enter file number"]
["ACCOUNTANCY WORK PLANNING"]
["Before planning to undertake an accountancy work it is essential that the ethical position and the impact on the audit is considered."]
[1,"Level of acceptable accounting differences"]
["If the accounts are to be prepared by us, specify below the level of accounting differences which do not require further investigation:"]
[null,null,null,"This year",null,null,null,"Last year"]
["Overall level of acceptable differences:",null,null,"£",null,null,null,"£"]
[]
["If different levels are to be set for the different areas of the accounts preparation, specify these below:"]
["Area",null,null,"Level of acceptable differences"]
[null,null,null,"This year",null,null,null,"Last year"]
[null,null,null,"£",null,null,null,"£"]
[null,null,null,"£",null,null,null,"£"]
[null,null,null,"£",null,null,null,"£"]
[null,null,null,"£",null,null,null,"£"]
[null,null,null,"£",null,null,null,"£"]
[]
[2,"Analysis work required"]
["Analysis will be required at the following levels:"]
["Income:"]
[1,"Turnover",null,"NCN/By category*"]
[2,"Dividends and interest received/receivable",null,"NCN/all items*"]
[3,"Rents received/receivable",null,"NCN/all items*"]
[4,"Management charges",null,"NCN/all items*"]
[5]
[6]
["Expenditure:"]
[7,"Directors’ emoluments",null,"NCN/in full*"]
[8,"Interest payable",null,"NCN/all items over £___________*"]
[9,"Subscriptions and donations",null,"NCN/all items over £___________*"]
[10,"Insurance (cover and premiums)",null,"NCN/in full, ensuring all areas covered*"]
[11,"Repairs and renewals",null,"NCN/all items over £___________*"]
[12,"Legal, professional and audit",null,"NCN/all items over £___________*"]
[13,"Entertaining",null,"NCN/all items over £___________*"]
[14,"Sundry expenses",null,"NCN/all items over £___________*"]
[15]
[16]
[17]
[18]
["* Delete as appropriate."]
["NCN = not considered necessary."]

{"sheet":"C13.2","index":57,"n_rows":21,"n_cols":10,"rows_kept":21,"cut":false,"hidden":false,"merged":[[12,1,12,2],[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],[13,1,13,2],[14,1,14,2],[15,1,15,2],[20,1,20,2],[19,0,19,1],[18,0,18,1],[17,0,17,1],[16,0,16,1]]}
["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,"C13.2"]
["File Number: Enter file number"]
["SAMPLE SIZE PLANNING"]
[null,null,null,"Objective number","Extensive analytical review to be used?","Tests of effectiveness of internal controls to be used?","Effectiveness of internal controls sample size","Substantive procedures to be used?","Substantive procedures sample size","Comments"]
["E","Intangible assets"]
["F","Tangible fixed assets"]
["G","Investments to group and associated undertakings"]
["H","Other investments"]
["I","Stock"]
[null,"WIP"]
["J","Debtors and prepayments"]
["K","Bank and cash"]
["L","Creditors and accruals"]
["M","Long-term loans and deferred income"]
["R","Profit and loss"]
[null,null,"- income"]
[null,null,"- expenditure"]
[null,null,"- wages"]
[null,null,"- other"]
[null,"Other"]

{"sheet":"C13.3","index":58,"n_rows":35,"n_cols":12,"rows_kept":35,"cut":false,"hidden":false,"merged":[[22,11,22,12],[21,6,21,8],[20,6,20,8],[25,11,25,12],[23,11,23,12],[22,6,22,8],[20,11,20,12],[21,11,21,12],[35,0,42,12],[30,6,30,8],[31,6,31,8],[27,11,27,12],[30,11,30,12],[31,11,31,12],[32,11,32,12],[28,6,28,8],[27,6,27,8],[28,11,28,12],[26,11,26,12],[26,6,26,8],[23,6,23,8],[25,6,25,8],[24,6,24,8],[24,11,24,12],[19,6,19,8],[19,11,19,12],[18,6,18,8],[16,6,16,8],[16,11,16,12],[18,11,18,12],[12,5,12,6],[12,8,12,9],[15,5,15,6],[14,11,14,12],[15,8,15,9],[14,5,14,6],[12,11,12,12],[15,11,15,12],[14,8,14,9],[11,5,11,6],[11,8,11,9],[11,11,11,12],[8,5,8,6],[10,8,10,9],[8,11,8,12],[8,8,8,9],[10,5,10,6],[9,11,9,12],[10,11,10,12],[9,8,9,9],[9,5,9,6],[0,11,0,12],[1,11,1,12],[5,11,5,12],[6,11,6,12],[5,6,5,8]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,null,null,"Date:",null,null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,null,null,"Date:",null,null,"C13.3"]
["File Number: Enter file number"]
["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 accounting records"]
[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"]
[null,"Stocktake attendance:"]
[null,"(f)",null,null,null,null,null,"to"]
[null,"(g)",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)","Debtor’s circularisation"]
[null,"(d)","Creditor’s circularisation"]
[null,"(e)","Paid cheques"]
[null,"(f)"]
[null,"(g)"]
[5,"Manager review"]
[6,"Partner review"]
[7,"Discussion of accounts with client"]
[8,"Availability of final signed accounts"]
[9,"Other details"]
[]
[]
[]
[]
[10,"Comments"]

{"sheet":"C13.4","index":59,"n_rows":48,"n_cols":13,"rows_kept":48,"cut":false,"hidden":false,"merged":[[4,1,4,6],[4,7,4,12],[37,8,37,9],[0,11,0,12],[1,11,1,12],[37,2,37,3]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,null,null,"Date:",null,null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,null,null,"Date:",null,null,"C13.4"]
["File Number: Enter file number"]
["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 investments"]
["Stock and work in progress"]
["Debtors and prepayments"]
["Bank balances and cash"]
["Creditors and accruals"]
["Long-term loans & deferred income"]
["Provisions and contingencies"]
["Capital"]
["Taxation"]
["Profit and loss"]
["Subsequent events"]
["Value added tax"]
["Nominal ledger"]
["Consolidation"]
["Accounts working papers"]
["Letter of comment/meetings"]
["Typing/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":"C13.5","index":60,"n_rows":37,"n_cols":13,"rows_kept":37,"cut":false,"hidden":false,"merged":[[5,0,5,12],[6,5,6,7]]}
["Client: Enter client name",null,null,null,"Prepared by:",null,null,null,null,"Date:",null,null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,null,null,"Date:",null,null,"C13.5"]
["File Number: Enter file number"]
["JOB PROGRESS REPORT"]
["Staff name:",null,null,null,null,null,null,"Grade:"]
[]
[null,null,"Budget","b/fwd",null,"Dates",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 investments"]
["Stock and work in progress"]
["Debtors and prepayments"]
["Bank balances and cash"]
["Creditors and accruals"]
["Long-term loans & deferred income"]
["Provisions and contingencies"]
["Capital"]
["Taxation"]
["Profit and loss"]
["Subsequent events"]
["Value added tax"]
["Nominal ledger"]
["Consolidation"]
["Accounts working papers"]
["Letter of comment/ meetings"]
["Typing/production of accounts"]
["Other*"]
[]
[]
["TOTAL"]
[]
["* Analyse in more detail if required"]

{"sheet":"Cop01","index":61,"n_rows":53,"n_cols":13,"rows_kept":53,"cut":false,"hidden":true,"merged":[[52,0,52,12],[37,0,37,7],[38,0,38,6],[39,0,39,6],[47,1,47,2],[48,1,48,2],[48,6,48,8],[47,6,47,8],[43,0,43,6],[41,0,41,6],[45,0,45,6],[30,0,32,1],[28,0,29,1],[20,0,20,1],[21,0,21,2],[33,0,34,1],[0,11,2,12],[3,7,3,12],[6,2,6,6],[6,8,6,12],[14,0,16,6],[4,0,4,12],[7,10,7,12],[7,7,7,9],[7,4,7,6],[5,0,5,12],[19,10,19,12],[17,0,17,8],[24,0,27,1],[19,4,19,6],[19,0,19,1]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year-end"]
["File Number: Enter file ref"]
["DETERMINATION OF SMALL COMPANY/LLP STATUS "]
["Periods commencing before 1 January 2016 and the option to apply the new regulations for periods commencing on or after 1 January 2015 is not adopted."]
["This checklist applies equally to LLPs and references to company should be interpreted accordingly."]
[null,null,"This year",null,null,null,null,null,"Last year"]
[null,"Small company limits","Amounts",null,"Less than or equal to limits?",null,null,"Amounts",null,null,"Less than or equal to limits?"]
["Criteria limits",null,null,null,"YES",null,"NO",null,null,null,"YES",null,"NO"]
["Turnover","£6.5 m†"]
["Balance sheet total (i.e. gross assets)","£3.26 m"]
["Number of employees",50]
[]
[null,null,null,null,null,null,null,null,"N/A",null,"YES",null,"NO"]
["If the company failed two or more of the criteria limits in the current or previous year, does it still qualify as a small company as a result of the previous year’s status? "]
[]
[]
["N.B. When it is the company’s first year, it need only satisfy the conditions for that year."]
[]
["Ineligibility ",null,null,null,"This year",null,null,null,null,null,"Last year **"]
[null,null,null,null,"YES",null,"NO",null,null,null,"YES",null,"NO"]
["Is the company or was it at any time during the year:"]
["~ A public company;"]
[]
["~ an authorised insurance company, a banking company, an e-money issuer, a MiFID investment firm or a UCITS management company;"]
[]
[]
[]
["~ A company that carries on insurance market activity;"]
[]
["~ A member of an ineligible group (i.e. one where any of its members is a plc, banking, insurance company etc.)"]
[]
[]
["Is the company a parent undertaking of a large or medium sized group?"]
[]
[]
["Conclusion"]
["The small company status flowchart has / has not* been completed."]
["The company is / is not* a small company"]
["Where the company qualifies as a small company is it to:",null,null,null,null,null,null,null,"N/A",null,"YES",null,"NO"]
[]
["1.  Take advantage of the filing exemptions available to it?"]
[]
["2.  Prepare accounts under the small companies accounts regulations?"]
[]
["3.  Prepare accounts for small companies under the FRSSE?"]
[]
["Prepared by",null,null,null,"Date"]
["Reviewed by",null,null,null,"Date"]
[]
["†The turnover limit should be adjusted proportionately or periods other than a year."]
["* Delete as appropriate."]
["** Eligibility applies only to the current year; the comparatives are for information only."]

{"sheet":"Cop01A","index":62,"n_rows":52,"n_cols":13,"rows_kept":52,"cut":false,"hidden":false,"merged":[[21,0,21,2],[20,0,20,1],[0,11,2,12],[3,0,3,12],[4,0,4,12],[6,2,6,6],[6,8,6,12],[17,0,17,8],[19,0,19,1],[19,4,19,6],[7,4,7,6],[7,7,7,9],[7,10,7,12],[14,0,16,6],[19,10,19,12],[5,0,5,12],[22,0,23,1],[24,0,26,1],[27,0,28,1],[29,0,31,1],[51,0,51,12],[32,0,33,1],[36,0,36,7],[37,0,37,6],[38,0,38,6],[40,0,40,6],[42,0,42,6],[44,0,44,6],[47,1,47,2],[47,6,47,8],[46,1,46,2],[46,6,46,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
["DETERMINATION OF SMALL COMPANY/LLP STATUS "]
["Periods commencing on or after 1 January 2016 or commencing on or after 1 January 2015 where the option to apply the new regulations early is adopted."]
["This checklist applies equally to LLPs and references to company should be interpreted accordingly."]
[null,null,"This year",null,null,null,null,null,"Last year"]
[null,"Small company limits","Amounts",null,"Less than or equal to limits?",null,null,"Amounts",null,null,"Less than or equal to limits?"]
["Criteria limits",null,null,null,"YES",null,"NO",null,null,null,"YES",null,"NO"]
["Turnover","£10.2 m†"]
["Balance sheet total (i.e. gross assets)","£5.1 m"]
["Number of employees",50]
[]
[null,null,null,null,null,null,null,null,"N/A",null,"YES",null,"NO"]
["If the company failed two or more of the criteria limits in the current or previous year, does it still qualify as a small company as a result of the previous year’s status? "]
[]
[]
["N.B. When it is the company’s first year, it need only satisfy the conditions for that year."]
[]
["Ineligibility ",null,null,null,"This year",null,null,null,null,null,"Last year **"]
[null,null,null,null,"YES",null,"NO",null,null,null,"YES",null,"NO"]
["Was the company at any time during the year:"]
["~ a public company;"]
[]
["~ an authorised insurance company, a banking company, an e-money issuer, a MiFID investment firm or a UCITS management company;"]
[]
[]
["~ a company that carries on insurance market activity;"]
[]
["~ a member of an ineligible group (i.e. one where any of its members is traded or a banking, insurance company etc.)"]
[]
[]
["Is the company a parent undertaking of a large or medium sized group?"]
[]
[]
["Conclusion"]
["The small company status flowchart has / has not* been completed."]
["The company is / is not* a small company"]
["Where the company qualifies as a small company is it to:",null,null,null,null,null,null,null,"N/A",null,"YES",null,"NO"]
[]
["1.  Take advantage of the filing exemptions available to it?"]
[]
["2.  Prepare accounts under the small companies accounts regulations?"]
[]
["3.  Prepare accounts for small companies under FRS 102?"]
[]
["Prepared by",null,null,null,"Date"]
["Reviewed by",null,null,null,"Date"]
[]
["†The turnover limit should be adjusted proportionately for periods other than a year."]
["* Delete as appropriate."]
["** Eligibility applies only to the current year; the comparatives are for information only."]

{"sheet":"Cop02","index":63,"n_rows":47,"n_cols":38,"rows_kept":47,"cut":false,"hidden":false,"merged":[[0,37,0,39],[1,37,1,39],[2,37,2,39],[7,0,9,14],[7,21,9,34],[0,32,0,36],[1,32,1,36],[0,25,0,28],[1,25,1,28],[5,0,5,39],[46,2,48,12],[46,24,48,34],[17,0,19,14],[22,21,23,34],[30,0,31,14],[38,0,39,14]]}
["Client: Enter client name",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,null,null,null,null,"Date:",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",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,null,null,null,null,"Date:"]
["File Number: Enter file number"]
[]
["SMALL COMPANY/LLP FLOWCHART"]
["Periods commencing before 1 January 2016 and the option to apply the new regulations for periods commencing on or after 1 January 2015 is not adopted."]
[]
["Did the company qualify as a small company last year or is this the first year?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Did the company satisfy two or more of the criteria limits last year?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,"Yes"]
[null,null,null,null,null,null,null,null,"Yes"]
[]
[]
[]
[]
["Did the company satisfy two or more of the criteria limits last year or during the first year?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[]
[null,null,null,null,null,null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,null,null,"Does the company satisfy two or more of the criteria limits this year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,null,"Yes "]
[]
[]
[]
[]
["Is the company ineligible (plc, banking etc.,) or was it at any time during the year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes "]
[]
[]
[null,null,null,null,null,null,null,null,"No"]
[]
[]
[]
["Is the company a parent undertaking of a medium-sized or large group?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[]
[]
[null,null,null,null,null,null,null,null,"No"]
[]
[]
[]
[null,null,"THE COMPANY IS A SMALL COMPANY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"THE COMPANY IS NOT A SMALL COMPANY"]

{"sheet":"Cop02A","index":64,"n_rows":52,"n_cols":38,"rows_kept":52,"cut":false,"hidden":false,"merged":[[16,0,18,14],[21,21,22,34],[0,25,0,28],[0,32,0,36],[0,37,0,39],[1,25,1,28],[1,32,1,36],[1,37,1,39],[2,37,2,39],[3,0,3,39],[4,0,4,39],[6,0,8,14],[6,21,8,34],[29,0,31,14],[38,0,39,14],[46,2,48,12],[46,24,48,34],[51,0,53,39]]}
["Client: Enter client name",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,null,null,null,null,"Date:",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",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,null,null,null,null,"Date:"]
["File Number: Enter file number"]
["SMALL COMPANY/LLP FLOWCHART "]
["Periods commencing on or after 1 January 2016 or commencing on or after 1 January 2015 where the option to apply the new regulations early is adopted."]
[]
["Did the company qualify as a small company last year or is this the first year?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Did the company satisfy two or more of the criteria limits last year?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,"Yes"]
[null,null,null,null,null,null,null,null,"Yes"]
[]
[]
[]
[]
["Did the company satisfy two or more of the criteria limits last year or during the first year?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[]
[null,null,null,null,null,null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,null,null,"Does the company satisfy two or more of the criteria limits this year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,null,"Yes "]
[]
[]
[]
[]
["Was the company ineligible (plc etc or a member of an ineligible group etc.,) at any time during the year?*"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes "]
[]
[]
[]
[null,null,null,null,null,null,null,null,"No"]
[]
[]
[]
["Is the company a parent undertaking of a medium-sized or large group?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[]
[]
[null,null,null,null,null,null,null,null,"No"]
[]
[]
[]
[null,null,"THE COMPANY IS A SMALL COMPANY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"THE COMPANY IS NOT A SMALL COMPANY"]
[]
[]
[]
[]
["* Note that the current status is no longer relevant, only if the company was ineligible in the period. It should also be noted that if the company itself is a plc it is ineligible. However, a plc elsewhere in the group must not be traded to make the group ineligible."]

{"sheet":"Cop03","index":65,"n_rows":47,"n_cols":13,"rows_kept":47,"cut":false,"hidden":false,"merged":[[26,0,27,1],[19,0,19,1],[38,0,39,6],[23,0,25,1],[41,1,41,2],[20,0,20,2],[21,0,21,1],[46,0,46,12],[28,0,30,1],[32,0,33,1],[36,0,36,7],[37,0,37,6],[42,1,42,2],[41,6,41,8],[42,6,42,8],[0,11,2,12],[5,2,5,6],[5,8,5,12],[6,4,6,6],[6,10,6,12],[4,0,4,12],[18,4,18,6],[18,0,18,1],[18,10,18,12],[13,0,15,6],[16,0,16,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
["DETERMINATION OF MEDIUM-SIZED COMPANY STATUS"]
["Periods commencing before 1 January 2016 and the option in SI 2015/980 to apply new regulations for periods commencing on or after 1 January 2015 is not adopted."]
[null,null,"This year",null,null,null,null,null,"Last year"]
[null,"Medium company limits","Amounts",null,"Less than or equal to limits?",null,null,null,"Amounts",null,"Less than or equal to limits?"]
["Criteria limits",null,null,null,"YES",null,"NO",null,null,null,"YES",null,"NO"]
["Turnover","£25.9m†"]
["Balance sheet total (i.e. gross assets)","£12.9m"]
["Number of employees",250]
[]
[null,null,null,null,null,null,null,null,"N/A",null,"YES",null,"NO"]
["If the company failed two or more of the criteria limits in the current or previous year, does it still qualify as a medium sized company as a result of the previous year’s status? "]
[]
[]
["N.B. When it is the company’s first year, it need only satisfy the conditions for that year."]
[]
["Ineligibility ",null,null,null,"This year",null,null,null,null,null,"Last year**"]
[null,null,null,null,"YES",null,"NO",null,null,null,"YES",null,"NO"]
["Is the company or was it at any time during the year:"]
["~ A public company;"]
[]
["~ A company that has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on a regulated activity;"]
[]
[]
["~ A company that carries on insurance market activity:"]
[]
["~ A member of an ineligible group (i.e. one where any of its members is a plc, banking, insurance company etc.)"]
[]
[]
[]
["Is the company a parent undertaking of a large group?"]
[]
[]
["Conclusion"]
["The medium-sized company status flowchart has / has not* been completed."]
["The company is / is not* a medium-sized company",null,null,null,null,null,null,null,"N/A",null,"YES",null,"NO"]
["Where the company qualifies as a medium-sized company is it to take advantage of the filing exemptions available to it?"]
[]
[]
["Prepared by",null,null,null,"Date"]
["Reviewed by",null,null,null,"Date"]
[]
["†The turnover limit should be adjusted proportionately or periods other than a year."]
["* Delete as appropriate."]
["** Eligibility applies only to the current year; the comparatives are for information only."]

{"sheet":"Cop04","index":66,"n_rows":40,"n_cols":37,"rows_kept":40,"cut":false,"hidden":false,"merged":[[1,36,1,38],[1,31,1,35],[0,36,0,38],[0,24,0,27],[1,24,1,27],[0,31,0,35],[39,2,40,12],[39,24,40,35],[15,0,16,13],[32,0,33,13],[17,16,17,17],[31,16,31,17],[26,0,27,13],[19,20,20,33],[10,9,10,10],[7,36,7,37],[2,36,2,38],[6,19,7,32],[9,24,9,25],[6,0,7,13],[7,16,7,17],[4,0,4,38]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Prepared by:",null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reviewed by:",null,null,null,null,null,null,null,null,null,null,"Date:"]
["File Number: Enter file number"]
["MEDIUM-SIZED COMPANY FLOWCHART"]
["Periods commencing before 1 January 2016 and the option in SI 2015/980 to apply new regulations for periods commencing on or after 1 January 2015 is not adopted."]
[]
["Did the company qualify as a medium-sized company last year or is this the first year?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Did the company satisfy two or more of the criteria limits last year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,"Yes"]
[null,null,null,null,null,null,null,null,null,"Yes"]
[]
[]
[]
[]
["Did the company satisfy two or more of the criteria limits last year or during this first year?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[null,null,null,null,null,null,null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,"Does the company satisfy two or more of the criteria limits this year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,null,"Yes"]
[]
[]
[]
["Is the company ineligible (plc, banking etc.,) or was it at any time during the year?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[]
[]
[null,null,null,null,null,null,null,null,null,"No"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
["Is the company a parent undertaking of a large group?"]
[]
[]
[]
[]
[]
[]
[null,null,"THE COMPANY IS A MEDIUM-SIZED COMPANY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"THE COMPANY IS NOT A MEDIUM-SIZED COMPANY"]

{"sheet":"Cop05","index":67,"n_rows":56,"n_cols":12,"rows_kept":56,"cut":false,"hidden":false,"merged":[[43,0,44,5],[41,0,41,3],[39,0,39,3],[40,0,40,3],[29,0,30,3],[32,0,33,3],[35,0,36,3],[45,0,46,5],[55,0,55,11],[50,1,50,3],[47,0,48,5],[51,1,51,3],[50,7,50,9],[51,7,51,9],[24,0,24,11],[25,0,25,11],[26,9,26,11],[28,0,28,1],[26,0,26,1],[27,0,27,1],[26,5,26,7],[14,0,15,1],[16,0,17,1],[18,0,21,1],[23,0,23,11],[7,5,8,5],[7,10,8,10],[7,0,8,0],[7,1,8,1],[7,7,8,7],[7,9,8,9],[7,3,8,3],[4,0,4,11],[0,11,2,11],[6,1,6,3],[6,5,6,7],[6,9,6,11],[5,0,5,11]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
["DETERMINATION OF SMALL OR MEDIUM-SIZED GROUP STATUS"]
["Periods commencing before 1 January 2016 and the option to apply the new regulations for periods commencing on or after 1 January 2015 is not adopted."]
["This checklist applies equally to LLPs and references to company should be interpreted accordingly."]
["Criteria","Small group",null,null,null,"Medium-sized group",null,null,null,"Amounts"]
[null,"Net",null,"Gross",null,"Net",null,"Gross",null,"Net",null,"Gross"]
[null,null,null,null,null,null,null,null,null,null,null,"(where required)"]
["Turnover","£6.5m†",null,"£7.8m†",null,"£25.9m†",null,"£31.1m†"]
["Balance sheet total (i.e. gross assets)","£3.26m",null,"£3.9m",null,"£12.9m",null,"£15.5m"]
["Number of employees",50,null,50,null,250,null,250]
[null,null,null,null,null,null,null,null,null,null,null,"If yes, specify which limits:"]
[null,null,null,"N/A",null,"YES",null,"NO",null,"Small",null,"Medium-sized"]
["Does the group satisfy two or more of the criteria limits for the current year?"]
[]
["Did the group satisfy two or more of the criteria limits for the last year?**"]
[]
["If the group failed two or more of the criteria limits in the current or previous year, does it still qualify as a small or medium sized group as a result of the previous year’s status?"]
[]
[]
[]
["Notes"]
["1. In a company's first financial year the group need only satisfy the conditions for that year."]
["2. Where a parent is individually medium sized, from its perspective, the group cannot qualify as a small group."]
["3. Where a parent is individually medium sized, from a subsidiary's perspective, the group can qualify as small notwithstanding the medium status of the parent."]
["Ineligibility ",null,null,null,null,"This year",null,null,null,"Last year**"]
[null,null,null,null,null,"YES",null,"NO",null,"YES",null,"NO"]
["Does the group contain a member which is:"]
["~ a public company or a body corporate whose shares are admitted to trading on a regulated market (medium sized group) or on a regulated market in an EEA State (small group);"]
[]
[]
["~ a person (other than a small company) who has permission under Part 4 of the Financial Services and Markets Act 2000 to carry on a regulated activity;"]
[]
[]
["~ a small company that is an authorised insurance company, a banking company, an e-money issuer, a MiFID investment firm or a UCITS management company."]
[]
[]
["Conclusion"]
["The group status flowchart has / has not* been completed."]
["The group is / is not* a small group."]
["The group is / is not* a medium sized group."]
[null,null,null,null,null,null,null,"N/A",null,"YES",null,"NO"]
["Where the group qualifies as a small group, is it to take advantage of the exemption from preparing group accounts?"]
[]
["Where the group qualifies as a small group is it preparing accounts under the small company accounts regulations?"]
[]
["Where the group qualifies as a small group is it preparing accounts under the Financial Reporting Standard for Small Entities?"]
[]
[]
["Prepared by",null,null,null,null,"Date"]
["Reviewed by",null,null,null,null,"Date"]
[]
["†The turnover limit should be adjusted proportionately or periods other than a year."]
["* Delete as appropriate."]
["** Eligibility applies only to the current year; the comparatives are for information only."]

{"sheet":"Cop05A","index":68,"n_rows":58,"n_cols":12,"rows_kept":58,"cut":false,"hidden":false,"merged":[[0,11,2,11],[3,0,3,11],[4,0,4,11],[6,1,6,3],[6,5,6,7],[6,9,6,11],[5,0,5,11],[57,0,57,11],[22,0,22,11],[23,0,23,11],[24,0,24,11],[51,1,51,3],[51,7,51,9],[52,1,52,3],[52,7,52,9],[56,0,56,11],[39,0,39,3],[27,0,27,1],[28,0,28,1],[29,0,30,3],[31,0,32,3],[33,0,34,3],[35,0,36,3],[40,0,40,3],[42,0,43,5],[44,0,45,5],[47,0,48,5],[16,0,17,3],[18,0,20,3],[21,0,21,11],[26,0,26,1],[26,5,26,7],[26,9,26,11],[7,10,8,10],[7,0,8,0],[7,1,8,1],[7,3,8,3],[14,0,15,3],[7,5,8,5],[7,7,8,7],[7,9,8,9]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
["DETERMINATION OF SMALL GROUP STATUS"]
["Periods commencing on or after 1 January 2016 or commencing on or after 1 January 2015 where the option to apply the new regulations early is adopted."]
["This checklist applies equally to LLPs and references to company should be interpreted accordingly."]
["Criteria",null,null,null,null,"Small group",null,null,null,"Amounts"]
[null,null,null,null,null,"Net",null,"Gross",null,"Net",null,"Gross"]
[null,null,null,null,null,null,null,null,null,null,null,"(where required)"]
["Turnover",null,null,null,null,"£10.2m†",null,"£12.2m†"]
["Balance sheet total (i.e. gross assets)",null,null,null,null,"£5.1m",null,"£6.1m"]
["Number of employees",null,null,null,null,50,null,50]
[]
[null,null,null,null,null,null,null,"N/A",null,"YES",null,"NO"]
["Does the group satisfy two or more of the criteria limits for the current year?"]
[]
["Did the group satisfy two or more of the criteria limits for the last year?**"]
[]
["If the group failed two or more of the criteria limits in the current or previous year, does it still qualify as a small group as a result of the previous year’s status?"]
[]
[]
["Notes"]
["1. In a company's first financial year the group need only satisfy the conditions for that year."]
["2. Where a parent is individually medium sized, from its perspective, the group cannot qualify as a small group."]
["3. Where a parent is individually medium sized, from a subsidiary's perspective, the group can qualify as small notwithstanding the medium status of the parent."]
[]
["Ineligibility ",null,null,null,null,"This year",null,null,null,"Last year**"]
[null,null,null,null,null,"YES",null,"NO",null,"YES",null,"NO"]
["Does the group contain a member that is:"]
["~ a traded company or a body corporate whose shares are admitted to trading on a regulated market in an EEA State;"]
[]
["a person (other than a small company) who has permission under Part 4 of the Financial Services and Markets Act 2000  to carry on a regulated activity"]
[]
["~ an e-money issuer or a person who carries on an insurance market activity"]
[]
["~ a small company that is an authorised insurance company, a banking company, a MiFID investment firm or a UCITS management company."]
[]
[]
["Conclusion"]
["The group status flowchart has / has not* been completed."]
["The group is / is not* a small group."]
[null,null,null,null,null,null,null,"N/A",null,"YES",null,"NO"]
["Where the group qualifies as a small group, is it to take advantage of the exemption from preparing group accounts? ***"]
[]
["Where the group qualifies as a small group, is it preparing accounts under the small company accounts regulations?"]
[]
[]
["Where the group qualifies as a small group, is it preparing accounts under FRS 102?"]
[]
[]
[]
["Prepared by",null,null,null,null,"Date"]
["Reviewed by",null,null,null,null,"Date"]
[]
["†The turnover limit should be adjusted proportionately or periods other than a year."]
["* Delete as appropriate."]
["** Eligibility applies only to the current year; the comparatives are for information only."]
["*** Where the parent company is a plc that is not traded and the group headed by the parent would qualify as small but for that fact then the parent is exempt from preparing group accounts."]

{"sheet":"Cop06","index":69,"n_rows":53,"n_cols":37,"rows_kept":53,"cut":false,"hidden":false,"merged":[[48,2,50,12],[48,24,50,33],[19,0,20,14],[32,0,33,14],[10,0,11,14],[10,21,11,33],[24,21,25,33],[4,0,4,38],[2,36,2,38],[0,31,0,35],[0,36,0,38],[1,24,1,27],[1,31,1,35],[1,36,1,38],[0,24,0,27]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Prepared by:",null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reviewed by:",null,null,null,null,null,null,null,null,null,null,"Date:"]
["File Number: Enter file number"]
["GROUP STATUS FLOWCHART "]
["Periods commencing before 1 January 2016 and the option to apply new regulations for periods commencing on or after 1 January 2015 is not adopted."]
[null,null,null,null,null,null,null,null,null,"Tick which criteria used"]
[null,"SMALL GROUP"]
[]
[null,"MEDIUM-SIZED GROUP"]
[]
["Did the group qualify as a small/medium-sized* group last year?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Did the group satisfy two or more of the criteria limits last year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[]
[null,null,null,null,null,null,null,null,"Yes"]
[]
[]
[]
[]
["Did the group satisfy two or more of the criteria limits last year or during the first year?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[]
[null,null,null,null,null,null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,null,null,"Does the group satisfy two or more of the criteria limits this year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,"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," "]
["Is the group ineligible (plc, banking, etc) or was it during the year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes "]
[]
[]
[null,null,null,null,null,null,null,null,"No"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"THE GROUP IS A SMALL/MEDIUM SIZED* GROUP ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"THE GROUP IS NOT A SMALL OR MEDIUM-SIZED GROUP"]
[]
[]
[]
[null,null,"* Delete as appropriate."]

{"sheet":"Cop06A","index":70,"n_rows":46,"n_cols":37,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,24,0,27],[0,31,0,35],[0,36,0,38],[1,24,1,27],[1,31,1,35],[1,36,1,38],[21,21,22,33],[29,0,30,14],[45,2,47,12],[45,24,47,33],[2,36,2,38],[3,0,3,38],[4,0,4,38],[7,0,8,14],[7,21,8,33],[16,0,17,14]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Prepared by:",null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reviewed by:",null,null,null,null,null,null,null,null,null,null,"Date:"]
["File Number: Enter file number"]
["SMALL GROUP STATUS FLOWCHART"]
["Periods commencing on or after 1 January 2016 or commencing on or after 1 January 2015 where the option to apply new regulations early is adopted."]
[]
[]
["Did the group qualify as a small group last year?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Did the group satisfy two or more of the criteria limits last year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[]
[null,null,null,null,null,null,null,null,"Yes"]
[]
[]
[]
[]
["Did the group satisfy two or more of the criteria limits last year or during the first year?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[]
[null,null,null,null,null,null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,null,null,"Does the group satisfy two or more of the criteria limits this year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,"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," "]
["Was the group ineligible (a traded company, bank, etc.) at any time during the year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes "]
[]
[]
[null,null,null,null,null,null,null,null,"No"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"THE GROUP IS A SMALL GROUP ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"THE GROUP IS NOT A SMALL  GROUP"]

{"sheet":"Di","index":71,"n_rows":46,"n_cols":4,"rows_kept":46,"cut":false,"hidden":false,"merged":[[5,1,5,2]]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
[]
["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,"Appointed representatives"]
[]
[5,null,"FCA authorised B3 firms"]
[]
[6,null,"FCA companies not able to hold client money"]
[]
[7,null,"Business combinations"]
[]
[8,null,"Investment properties"]
[]
[9,null,"Audit programme service organisations"]
[]
[10,null,"Community Interest Companies"]
[]
[11,null,"Using the work of an auditor's expert"]
[]
[12,null,"Using the work of management's expert"]
[]
[13,null,"Segment information "]
[]
[14,null,"Using the work of internal audit"]
[]
[15,null,"Audit programme -Transition to FRS 102"]
[]
[16,null,"Classification of financial instruments"]
[]
[17,null,"Other information included in the annual report"]
[]
[20,null,"Blank summary sheet"]
[]
[21,null,"Blank audit programme"]

{"sheet":"D1","index":72,"n_rows":19,"n_cols":10,"rows_kept":19,"cut":false,"hidden":false,"merged":[[4,0,4,9],[8,1,8,2],[10,1,10,2],[10,7,10,8],[5,7,5,8],[7,1,7,2],[6,7,6,8],[7,7,7,8],[8,7,8,8],[9,1,9,2],[9,7,9,8],[11,7,11,8],[11,1,11,2],[18,1,18,2],[18,7,18,8],[12,7,12,8],[13,7,13,8],[15,1,15,2],[17,1,17,2],[14,7,14,8],[17,7,17,8],[16,7,16,8],[14,1,14,2],[15,7,15,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D1"]
["File Number: Enter file number"]
["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."]
[{"$f":"A8+1","v":2},"Evaluate the reliability of the source data for analytical procedures taking account of source, comparability, and nature and relevance of information available, and controls over preparation."]
[{"$f":"A9+1","v":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."]
[{"$f":"A10+1","v":4},"Determine the amount of any difference of recorded amounts from expected values that is acceptable without further investigation."]
[{"$f":"A11+1","v":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."]
[{"$f":"A12+1","v":6},"Record details of the evidence obtained to substantiate and corroborate the explanations received."]
[{"$f":"A15+1","v":7},"Note points on B5 where relevant to final analytical review procedures."]
["Conclusion"]
[{"$f":"A16+1","v":8},"Determine whether or not the results of the extensive analytical review are such as to justify reducing the nature or extent of detailed testing, in each of the business cycles."]
[{"$f":"A18+1","v":9},"Tailor the audit programmes accordingly, and cross-refer to relevant sample selection planning schedules."]

{"sheet":"D1.1","index":73,"n_rows":27,"n_cols":6,"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]]}
["Client: Enter client name",null,null,"Prepared by:",null,"Date: "]
["Year End: Enter year end",null,null,"Reviewed by:",null,"Date: "]
["File Number: Enter file number"]
["SUBSTANTIVE ANALYTICAL PROCEDURES: WORKING PAPER"]
["ISA 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":"D2","index":74,"n_rows":30,"n_cols":13,"rows_kept":30,"cut":false,"hidden":false,"merged":[[23,0,23,2],[6,0,6,2],[9,2,9,5],[10,2,10,5],[11,2,11,5],[18,0,18,2],[19,1,19,5],[20,1,20,5],[21,1,21,5],[22,1,22,5],[24,0,24,12],[25,0,25,12],[26,3,26,4],[28,3,28,4],[26,8,26,9],[28,8,28,9],[11,10,11,11],[4,0,4,12],[7,1,7,5],[8,1,8,5],[17,1,17,5],[16,1,16,5],[13,1,13,5],[14,1,14,5],[15,1,15,5],[12,1,12,5],[5,10,5,11],[6,10,6,11],[7,10,7,11],[8,10,8,11],[9,10,9,11],[10,10,10,11],[22,10,22,11],[17,10,17,11],[18,10,18,11],[19,10,19,11],[20,10,20,11],[21,10,21,11],[12,10,12,11],[13,10,13,11],[14,10,14,11],[15,10,15,11],[16,10,16,11]]}
["Client: Enter client name",null,null,null,null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,"Reviewed by:",null,null,"Date:",null,"D2"]
["File Number: Enter file number"]
["AUDIT PROGRAMME: OPENING BALANCE AND COMPARATIVES"]
["This checklist should be used in circumstances where an audit is being undertaken for the first time.  This could either be because the client has been taken over from another firm or because the previous period’s accounts were unaudited. 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",null,"Initials and   date"]
["Planning"]
[1,"Review the accounts, and where applicable the audit report, for the previous period for any information relevant to opening balances or disclosures."]
[2,"Where an audit was conducted in the previous period 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,"Where there was no audit in the previous period detail the steps to be taken to confirm that the comparative figures are reasonable."]
[4,"Confirm that the prior period’s closing balances have been correctly brought forward to the current period or where appropriate have been restated."]
[5,"Consider the impact of any modification to the previous year's audit report on the report for the current period."]
[6,"Consider the risk of material misstatement in the current period's accounts due to errors in the brought forward figures."]
[7,"Ensure that those risks and appropriate responses are added to the Assertion Risk Action Plan (C8.3)"]
[8,"Obtain sufficient evidence to confirm that the current period's accounting policies have been correctly applied in respect of the opening balances."]
["Completion"]
[9,"Are the results and ratios consistent and in accordance with the audit evidence obtained?"]
[10,"Were the results of the audit work undertaken on opening balances and comparatives satisfactory?"]
[11,"Have management been informed where there is a misstatement of the opening balances that could materially affect the current period's figures?"]
[12,"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":"D3","index":75,"n_rows":32,"n_cols":10,"rows_kept":32,"cut":false,"hidden":false,"merged":[[8,7,8,8],[6,1,6,2],[4,7,4,8],[5,7,5,8],[6,7,6,8],[7,7,7,8],[12,7,12,8],[10,7,10,8],[14,7,14,8],[9,7,9,8],[11,7,11,8],[13,7,13,8],[16,7,16,8],[15,7,15,8],[17,7,17,8],[16,1,16,2],[18,7,18,8],[17,1,17,2],[15,1,15,2],[20,7,20,8],[21,7,21,8],[23,7,23,8],[22,7,22,8],[18,1,18,2],[19,1,19,2],[21,1,21,2],[19,7,19,8],[31,1,31,2],[29,1,29,2],[30,7,30,8],[29,7,29,8],[31,7,31,8],[30,1,30,2],[25,1,25,2],[28,1,28,3],[25,7,25,8],[24,7,24,8],[28,7,28,8],[27,7,27,8],[26,7,26,8],[26,1,26,2]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D3"]
["File Number: Enter file number"]
["AUDIT PROGRAMME – ELECTRONIC PUBLICATION OF ACCOUNTS"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
["Engagement letter"]
[1,"Review the engagement letter and ensure that it addresses the following issues:"]
[null,"a)","That the company may wish to publish its financial statements in an electronic form."]
[null,"b)","That it is the responsibility of the directors to ensure that such publication properly presents the financial information and any auditor's report."]
[null,"c)","That the company 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 directors 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 directors are responsible for establishing and controlling the process for electronically distributing annual reports to the shareholders and Companies House."]
["Accounts"]
[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":"D4","index":76,"n_rows":32,"n_cols":10,"rows_kept":32,"cut":false,"hidden":false,"merged":[[20,4,23,4],[25,1,25,2],[20,5,23,5],[20,1,20,2],[28,1,28,2],[26,1,26,2],[19,1,19,2],[18,1,18,2],[16,1,16,2],[31,7,31,8],[30,1,30,2],[31,1,31,2],[30,7,30,8],[29,1,29,2],[29,7,29,8],[28,7,28,8],[27,7,27,8],[27,0,27,2],[25,6,26,6],[20,6,23,6],[25,5,26,5],[25,4,26,4],[25,9,26,9],[25,7,26,8],[20,9,23,9],[24,7,24,8],[11,7,11,8],[20,7,23,8],[12,7,15,8],[19,7,19,8],[12,9,15,9],[16,7,16,8],[18,7,18,8],[17,7,17,8],[4,0,4,9],[8,9,9,9],[8,4,9,4],[8,6,9,6],[7,1,7,2],[8,1,8,2],[5,7,5,8],[6,7,6,8],[7,7,7,8],[11,1,11,2],[12,4,15,4],[12,5,15,5],[10,1,10,2],[8,7,9,8],[9,1,9,2],[8,5,9,5],[10,7,10,8],[12,1,12,2],[12,6,15,6]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D4"]
["File Number: Enter file number"]
["AUDIT PROGRAMME - APPOINTED REPRESENTATIVES"]
["This programme may be used for a company that is an appointed representative of another company that is authorised by the Financial Coduct Authority (FCA) to carry on a regulated activity. An appointed representative will typically be a member of a network of independent financial advisors. This programme should not be used for companies that are authorised directly by the FCA."]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
["Planning"]
[1,"Confirm the status of the company as an appointed representative (for example, a member of an IFA network) and not directly authorised by the Financial Conduct Authority."]
[2,"Confirm the reporting requirements, if any, to the IFA network or principal company."]
[null,"If the network requires a copy of the audited accounts the client, not the auditor, should submit these."]
[3,"If there are any additional reporting requirements consider preparing a specific engagement letter in accordance with the guidance in Audit 1/01 Reporting to Third Parties."]
[4,"Determine whether or not all business is transacted through the network/principal company."]
[5,"Where business is transacted as principal: identify the major companies where business is placed. Consider:"]
[null,"·","discussion with the directors;"]
[null,"·","review of the cash book during the year;"]
[null,"·","those companies identified in the previous period."]
[6,"Identify any companies that pay commission on indemnity terms."]
["Commissions receivable"]
[7,"Agree commission receipts each month to the statement from the network/principal company."]
[8,"Review statements received after the period end to identify any commission received that relates to the current period."]
[9,"Where business is transacted outside the network/principal company:"]
[null,"a)   ","Identify the major companies were business is placed."]
[null,"b)       ","Agree commission receipts each month to the statement"]
[null,"c)       ","Review statements received after the period end to identify any commission received that relates to the current period."]
["Creditors"]
[10,"Review the reasonableness of the creditor for claw back of commission received on indemnity terms."]
[null,"Where commission is received on indemnity terms this is liable to be repaid if the policy is cancelled during the indemnity period. A provision is required for the expected amount payable."]
["Conclusion"]
[11,"Consider whether sufficient appropriate audit evidence concerning the company's activities as an appointed representative has been obtained that is adequate for the purposes of the audit."]
[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,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[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":"D5","index":77,"n_rows":31,"n_cols":10,"rows_kept":31,"cut":false,"hidden":false,"merged":[[17,1,17,2],[16,1,16,2],[4,0,4,9],[5,0,5,9],[8,7,8,8],[12,1,12,2],[11,7,11,8],[12,7,12,8],[10,7,10,8],[6,0,6,9],[9,1,9,2],[14,7,14,8],[13,7,13,8],[15,7,15,8],[17,7,17,8],[16,7,16,8],[8,0,8,2],[11,1,11,2],[7,7,7,8],[9,7,9,8],[10,1,10,2],[20,1,20,2],[23,7,23,8],[18,7,18,8],[18,0,18,2],[22,1,22,2],[21,7,21,8],[23,1,23,2],[19,7,19,8],[22,7,22,8],[20,7,20,8],[21,0,21,2],[19,1,19,2],[24,7,24,8],[26,0,26,2],[26,7,26,8],[25,1,25,2],[25,7,25,8],[24,0,24,2],[30,7,30,8],[28,1,28,2],[29,1,29,2],[27,1,27,2],[28,7,28,8],[30,1,30,2],[27,7,27,8],[29,7,29,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D5"]
["File Number: Enter file number"]
["AUDIT PROGRAMME – FCA AUTHORISED B3 FIRMS"]
["This programme may be used for a company that is authorised by the FCA (Financial Conduct Authority) as a category B3 Professional Investment firm. "]
["Such companies have less than 26 advisors and permissions that include only arranging transactions in life policies and other insurance contracts; advising on investments; and receiving and transmitting orders, on behalf of investors, in relation to securities and units in collective investment schemes."]
["B3 firms are eligible for audit exemption in the same was as other companies and auditors of category B3 companies have no reporting requirements other than those under the Companies Act 2006."]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
["Planning"]
[1,"Confirm the status of the company as a category B3 authorised firm."]
[null,"If the company is other than category B3 then there may be additional reporting requirements to the FCA not dealt with in this programme."]
[2,"Confirm that the staff involved in the work have an understanding of the rules and regulations applicable to a B3 firm."]
[3,"Identify the major companies where business is placed. Consider:"]
[null,"·","discussion with the directors;"]
[null,"·","review of the cash book during the         year;"]
[null,"·","those companies identified in the previous period."]
[4,"Consider the need to request copy statements from a company where the client has not kept copies."]
[5,"Identify any companies that pay commission on indemnity terms."]
["Commissions receivable"]
[6,"Review a sample of statements selected from all the major companies dealt with during the period and trace the commission due to the company’s records."]
[7,"Review statements for all major companies received after the period end and identify any commission received that relates to the current period."]
["Creditors"]
[8,"Review the reasonableness of the provision for claw back of commission received on indemnity terms."]
[null,"Where commission is received on indemnity terms it is liable to be repaid if the policy is cancelled during the indemnity period. A provision is required for the expected amount repayable."]
["Reporting to Regulator"]
[9,"Consider whether any matters arising during the audit require a report direct to the regulator in accordance with ISA 250?"]
["Conclusion"]
[10,"Consider whether sufficient appropriate audit evidence concerning the company's activities as a B3 firm has been obtained that is adequate for the purposes of the audit."]
[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":"D6","index":78,"n_rows":22,"n_cols":10,"rows_kept":22,"cut":false,"hidden":false,"merged":[[15,0,15,2],[15,7,15,8],[14,1,14,2],[16,1,16,2],[16,7,16,8],[14,7,14,8],[21,1,21,2],[21,7,21,8],[17,0,17,2],[17,7,17,8],[18,1,18,2],[18,7,18,8],[19,7,19,8],[19,1,19,2],[20,1,20,2],[20,7,20,8],[10,7,10,8],[12,1,12,2],[12,7,12,8],[13,1,13,2],[11,1,11,2],[11,7,11,8],[10,1,10,2],[13,7,13,8],[9,0,9,2],[9,7,9,8],[4,0,4,9],[5,7,5,8],[6,0,6,2],[8,1,8,2],[6,7,6,8],[7,1,7,2],[7,7,7,8],[8,7,8,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D6"]
["File Number: Enter file number"]
["AUDIT PROGRAMME – FCA FIRMS NOT AUTHORISED TO HOLD CLIENT MONEY"]
["This programme may be used for a company that is authorised by the FCA (Financial Conduct Authority) as e.g. an investment firm, exempt CAD firm or BIPRU investment firm, but is not permitted to hold client money or assets."]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
["Planning"]
[1,"Confirm the status of the company on the FCA register as NOT being permitted to hold client money."]
[2,"Confirm that the staff involved in the work have an understanding of the rules and regulations applicable to the company."]
["Client money"]
[3,"Review correspondence with the FCA for any breaches of the FCA rules and how they were rectified."]
[4,"Review the firm’s Breaches Register and follow up how issues were resolved."]
[5,"Review bank transactions between the firm and its customers and confirm that no transaction should be regarded as involving client money."]
[6,"Review client files for any indication that client money is being handled and follow up all such instances to obtain verifiable explanations."]
[7,"Obtain representation from the directors/ designated members that the firm did not hold client money or custody assets during the year.\n"]
["Reporting to Regulator"]
[8,"Draft a client assets report based on the FCA Handbook rules."]
["Conclusion"]
[9,"Consider whether sufficient appropriate audit evidence concerning the company's activities as not being able to hold client money 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,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[12,"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":"D7","index":79,"n_rows":40,"n_cols":10,"rows_kept":40,"cut":false,"hidden":false,"merged":[[3,0,3,9],[9,7,9,8],[10,7,10,8],[11,7,11,8],[5,0,5,2],[5,7,5,8],[7,7,7,8],[8,7,8,8],[4,0,4,9],[7,1,7,2],[11,1,11,2],[6,7,6,8],[9,1,9,2],[8,1,8,2],[17,7,17,8],[14,7,14,8],[13,7,13,8],[13,1,13,2],[16,7,16,8],[15,7,15,8],[20,7,20,8],[12,7,12,8],[32,7,32,8],[31,7,31,8],[28,7,28,8],[18,7,18,8],[19,7,19,8],[30,7,30,8],[26,7,26,8],[24,7,24,8],[29,7,29,8],[27,7,27,8],[25,7,25,8],[22,7,22,8],[23,7,23,8],[21,7,21,8],[39,1,39,2],[18,1,18,2],[37,1,37,2],[38,1,38,2],[33,1,33,2],[35,1,35,2],[31,1,31,2],[27,1,27,2],[39,7,39,8],[33,7,33,8],[38,7,38,8],[37,7,37,8],[35,7,35,8],[34,7,34,8],[36,7,36,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D7"]
["File Number: Enter file number"]
["AUDIT PROGRAMME - BUSINESS COMBINATIONS"]
["This audit programme applies to business combinations 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 to the nominal ledger."]
[2,"Review for items above performance materiality or that are otherwise unusual and verify."]
[3,"Review the accounting policy to ensure that all business combinations have been identified in accordance with applicable accounting standards."]
["Existence"]
[4,"Ensure existence for business combinations listed on the lead schedule by inspecting documents of title e.g. sale and purchase agreement, bought and sold notes, stamped instrument of transfer, etc."]
["Completeness"]
[5,"Ensure the completeness of business combinations by :"]
[null,"(a)","inspecting documents of title e.g. sale and purchase agreement, bought and sold notes, stamped instrument of transfer, etc for business combinations not listed on the lead schedule."]
[null,"(b)","reviewing board minutes (Ref. Section O)."]
[null,"(c)","performing search for unrecorded liabilities (Ref. Section T)."]
["Cost/Valuation/Accuracy"]
[6,"For all business combinations, ensure that the appropriate method has been correctly applied from the acquisition date in accordance with the applicable accounting standards."]
[null,"(a)","Ensure that an acquirer has been properly identified."]
[null,"(b)","Ensure that the consideration transferred and any other appropriate elements are measured in accordance with applicable accounting standards."]
[null,"(c)","Ensure that the recognition and measurement of identified assets acquired and liabilities assumed and any other elements are in accordance with applicable accounting standards."]
[null,"(d)","Ensure that any goodwill arising as a result of a business combination has been accounted for in accordance with applicable accounting standards."]
[null,"(e)","Ensure that goodwill is allocated, from the acquisition date, to each of the acquirer's cash generating units or groups of units."]
[null,"(f)","If the acquirer has made a gain from a bargain purchase ensure the gain is recognised in accordance with applicable accounting standards."]
[null,"(g)","Ensure that a business combination achieved in stages is accounted for in accordance with applicable accounting standards."]
["Impairment of goodwill"]
[7,"Irrespective of whether there is any indication of impairment, ensure goodwill is tested for impairment annually."]
[null,"(a)","If the recoverable amount of an asset (i.e. the higher of an asset’s fair value less cost to sell and its value in use) of a cash-generating unit (group of units) to which goodwill has been allocated is less than the carrying amount of such unit, ensure an impairment loss has been recognised in accordance with applicable accounting standards."]
[null,"(b)","Confirm that impairment losses previously recognised for goodwill are not reversed."]
["Foreign Currencies"]
[8,"Ensure the entity has accounted for its foreign currency transactions in accordance with applicable accounting standards."]
["Presentation and disclosure"]
[9,"Ensure that there is sufficient and appropriate evidence on the file to support the disclosures made.  "]
["Bespoke tests"]
[10,"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"]
[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":"D8","index":80,"n_rows":65,"n_cols":10,"rows_kept":65,"cut":false,"hidden":false,"merged":[[7,1,7,2],[7,7,7,8],[10,7,10,8],[11,7,11,8],[25,7,25,8],[12,7,12,8],[14,7,14,8],[9,7,9,8],[16,7,16,8],[17,7,17,8],[15,7,15,8],[22,7,22,8],[20,7,20,8],[23,1,23,2],[22,1,22,2],[24,7,24,8],[3,0,3,9],[5,0,5,2],[5,7,5,8],[6,7,6,8],[4,0,4,9],[37,1,37,2],[37,7,37,8],[35,7,35,8],[33,7,33,8],[36,7,36,8],[34,7,34,8],[32,1,32,2],[23,7,23,8],[31,7,31,8],[8,7,8,8],[8,1,8,2],[17,1,17,2],[18,1,18,2],[13,7,13,8],[11,1,11,2],[26,7,26,8],[27,7,27,8],[32,7,32,8],[29,7,29,8],[28,7,28,8],[30,1,30,2],[31,1,31,2],[21,7,21,8],[19,7,19,8],[18,7,18,8],[30,7,30,8],[38,7,38,8],[40,7,40,8],[39,7,39,8],[46,7,46,8],[44,7,44,8],[45,7,45,8],[64,1,64,2],[64,7,64,8],[48,1,48,2],[48,7,48,8],[52,7,52,8],[63,7,63,8],[59,7,59,8],[61,7,61,8],[53,7,53,8],[55,7,55,8],[43,1,43,2],[42,7,42,8],[43,7,43,8],[42,0,42,2],[41,7,41,8],[47,0,47,2],[47,7,47,8],[62,1,62,2],[62,7,62,8],[63,1,63,2],[54,7,54,8],[57,7,57,8],[51,7,51,8],[60,1,60,2],[60,7,60,8],[56,7,56,8],[56,1,56,2],[58,1,58,2],[49,7,49,8],[50,7,50,8],[58,7,58,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D8"]
["File Number: Enter file number"]
["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":"D9","index":81,"n_rows":55,"n_cols":10,"rows_kept":55,"cut":false,"hidden":false,"merged":[[54,1,54,3],[52,7,52,8],[53,7,53,8],[54,7,54,8],[52,1,52,3],[53,1,53,3],[43,1,43,2],[51,1,51,2],[48,7,48,8],[47,1,47,2],[40,7,40,8],[41,7,41,8],[50,7,50,8],[49,7,49,8],[23,1,23,2],[36,7,36,8],[33,7,33,8],[34,7,34,8],[35,7,35,8],[28,7,28,8],[29,7,29,8],[32,1,32,2],[28,1,28,2],[32,7,32,8],[37,7,37,8],[31,7,31,8],[30,7,30,8],[51,7,51,8],[50,1,50,2],[42,7,42,8],[46,7,46,8],[45,7,45,8],[43,7,43,8],[47,7,47,8],[45,1,45,2],[44,7,44,8],[42,1,42,2],[40,1,40,2],[38,7,38,8],[39,7,39,8],[22,7,22,8],[24,7,24,8],[21,7,21,8],[23,7,23,8],[27,7,27,8],[25,7,25,8],[26,7,26,8],[20,7,20,8],[12,7,12,8],[8,7,8,8],[13,7,13,8],[20,1,20,2],[8,1,8,2],[13,1,13,2],[10,7,10,8],[9,7,9,8],[11,7,11,8],[14,7,14,8],[15,7,15,8],[19,7,19,8],[16,7,16,8],[17,7,17,8],[18,7,18,8],[7,1,7,2],[7,7,7,8],[4,0,4,9],[6,7,6,8],[5,7,5,8],[5,0,5,2],[6,0,6,2]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D9"]
["File Number: Enter file number"]
["AUDIT PROGRAMME - SERVICE ORGANISATIONS"]
["The purpose of this programme is to assist in considering how a company’s use of a service organisation affects the company’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,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and date"]
["General"]
[1,"Confirm the significance of the activities of the service organisation to the company 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 user entity's internal control relevant to the audit."]
[null,"b)","The design and implementation of relevant controls at the user entity 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 user entity."]
[3,"Where sufficient information or evidence is not available from the user entity consider:"]
[null,"a)","Obtaining a third party report (a type 1 or type 2 report), if available;"]
[null,null,"Note. Type 1 and 2 reports are defined in ISA 402. A Type 1 report (limited assurance) is based on a review of the design of controls. A Type 2 report (reasonable assurance) includes testing of the operational effectiveness of controls. The work performed to issue a Type 2 report should be based on Technical release AAF 01/06."]
[null,"b)","Contacting the service organisation, through the user entity, 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 organization."]
["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 user entity's internal control relevant to the audit; and "]
[null,"c)","Determine whether complementary user entity controls identified by the service organisation are relevant to the user entity and, if so, obtain an understanding of whether the user entity 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 user entity controls identified by the service organisation are relevant to the user entity 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 user entity'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 company 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 company’s status as a going concern."]
["Conclusion"]
[12,"Consider whether, in relation to service organisations:"]
[null,"a)","We have sufficient understanding of the company 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 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 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":"D10","index":82,"n_rows":40,"n_cols":11,"rows_kept":40,"cut":false,"hidden":false,"merged":[[36,1,36,3],[36,8,36,9],[31,2,31,3],[31,8,31,9],[29,1,29,3],[30,1,30,3],[30,8,30,9],[29,8,29,9],[33,8,33,9],[34,8,34,9],[35,8,35,9],[34,1,34,3],[32,2,32,3],[32,8,32,9],[39,1,39,3],[37,8,37,9],[38,8,38,9],[39,8,39,9],[37,1,37,3],[38,1,38,3],[21,2,21,3],[21,8,21,9],[26,1,26,3],[27,8,27,9],[28,0,28,3],[23,8,23,9],[28,8,28,9],[24,8,24,9],[22,8,22,9],[22,2,22,3],[25,8,25,9],[27,1,27,3],[26,8,26,9],[15,2,15,3],[13,8,13,9],[13,2,13,3],[14,8,14,9],[20,8,20,9],[20,1,20,3],[17,8,17,9],[15,8,15,9],[16,0,16,3],[14,2,14,3],[19,8,19,9],[19,2,19,3],[18,2,18,3],[16,8,16,9],[17,1,17,3],[18,8,18,9],[11,8,11,9],[12,8,12,9],[10,0,10,3],[9,8,9,9],[10,8,10,9],[12,1,12,3],[11,1,11,3],[9,2,9,3],[7,2,7,3],[7,8,7,9],[8,8,8,9],[8,2,8,3],[3,0,3,10],[4,8,4,9],[5,0,5,3],[5,8,5,9],[6,1,6,3],[6,8,6,9]]}
["Client: Enter client name",null,null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,"Reviewed by:",null,null,"Date:",null,"D10"]
["File Number: Enter file number"]
["AUDIT PROGRAMME – COMMUNITY INTEREST COMPANIES"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Ref/ \ncomments",null,"Initials and date"]
["Community Interest Company Report"]
[1,"Obtain a copy of the CIC's most recently filed Community Interest Company Report from Companies House, and:"]
[null,"a)","Ensure details of directors' remuneration and dividends paid agree with the statutory accounts."]
[null,"b)","Review for evidence of assets transferred to another asset locked body or otherwise at less than market value for the benefit of the community."]
[null,"c)","Ensure the CIC has continued to satisfy the \"Community Interest Test\", i.e. its\nactivities are being carried on for the benefit of the community."]
["Asset lock"]
[2,"Prepare or update the permanent file schedule of asset locked bodies specified in the CIC's articles or memorandum as potential recipients of the CIC's assets."]
[3,"Review asset disposals and ensure:"]
[null,"a)","They have been sold  at full consideration, i.e. ≥ market value; or"]
[null,"b)","They have been transferred to specified asset locked bodies or those approved by the Regulator; or"]
[null,"c)","They have been otherwise made for the benefit of the community."]
["Dividend and interest caps"]
[4,"If the CIC has adopted the provisions of Schedule 2 of the CIC Regulations 2005 in its articles and memorandum, ensure:"]
[null,"a)","Dividends have been paid only to specified asset locked bodies or those approved by the Regulator; and"]
[null,"b)","The CIC has sufficient distributable profits from which to pay the dividend."]
[5,"If the CIC is has adopted the provisions of schedule 3 to the CIC Regulations 2005 in its articles and memorandum, ensure:"]
[null,"a)","Dividends paid to asset locked bodies are to specified bodies or those approved by the Regulator."]
[null,"b)","Dividends paid to any other person or body are below the statutory dividend cap in force at the date the shares were issued:"]
[null,null,"i)","The dividend per share is < 5% above the Bank of England\nbase lending rate (\"Repo rate\") of the paid up value (nominal plus any share premium) of the share; and"]
[null,null,"ii)","The total aggregate dividend paid is < 35% of distributable profits; and"]
[null,null,"iii)","Dividends do not include unused dividend capacity carried forward for > 4 years."]
[6,"Ensure all dividends paid have been approved by the members by either an ordinary or special resolution."]
[7,"For loans or debentures where the interest payable is linked to the performance of the CIC, ensure the interest paid does not exceed 4% above the Bank of England base lending rate."]
["Directors' emoluments"]
[8,"Ensure the ability to remunerate directors is provided for in the CIC's articles or memorandum, or as an absolute minimum, approved by a resolution of the members."]
[9,"Review the level of directors' remuneration and ensure it is reasonable for the services being provided, and is not so high such that:"]
[null,"a)","The CIC is left making little or\nno profit for its community work."]
[null,"b)","The asset lock is effectively breached."]
["Bespoke tests"]
[10,"Draft any necessary additional tests such as those required by C6.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[{"$f":"A35+1","v":11},"Consider whether sufficient appropriate audit evidence concerning the company's status as a Community Interest Company has been obtained that is adequate for the purposes of the audit."]
[{"$f":"A37+1","v":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."]
[{"$f":"A38+1","v":13},"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[{"$f":"A39+1","v":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":"D11","index":83,"n_rows":29,"n_cols":10,"rows_kept":29,"cut":false,"hidden":false,"merged":[[22,7,22,8],[21,1,21,2],[21,7,21,8],[23,7,23,8],[24,7,24,8],[24,1,24,2],[28,1,28,2],[28,7,28,8],[25,7,25,8],[26,1,26,2],[26,7,26,8],[27,1,27,2],[27,7,27,8],[14,7,14,8],[20,7,20,8],[17,1,17,2],[19,7,19,8],[15,7,15,8],[18,7,18,8],[17,7,17,8],[16,1,16,2],[16,7,16,8],[4,0,4,2],[4,7,4,8],[5,0,5,2],[5,7,5,8],[8,7,8,8],[6,1,6,2],[6,7,6,8],[7,1,7,2],[7,7,7,8],[13,7,13,8],[11,1,11,2],[9,7,9,8],[8,1,8,2],[11,7,11,8],[10,7,10,8],[12,7,12,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D11"]
["File Number: Enter file number"]
["AUDIT PROGRAMME - USING THE WORK OF AN AUDITOR'S EXPERT"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"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":"D12","index":84,"n_rows":20,"n_cols":10,"rows_kept":20,"cut":false,"hidden":false,"merged":[[19,1,19,2],[19,7,19,8],[9,1,9,2],[9,7,9,8],[10,1,10,2],[10,7,10,8],[11,7,11,8],[12,7,12,8],[13,7,13,8],[16,7,16,8],[14,7,14,8],[17,7,17,8],[18,1,18,2],[18,7,18,8],[15,7,15,8],[16,1,16,2],[17,1,17,2],[8,1,8,2],[8,7,8,8],[4,0,4,9],[5,0,5,2],[5,7,5,8],[6,0,6,2],[6,7,6,8],[7,1,7,2],[7,7,7,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D12"]
["File Number: Enter file number"]
["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 company; the level of influence the company has over the expert; whether they are related in some  manner such as being financially dependent upon the entity or being an investor. "]
[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 company 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 business 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":"D13","index":85,"n_rows":25,"n_cols":10,"rows_kept":25,"cut":false,"hidden":false,"merged":[[17,1,17,2],[17,7,17,8],[14,7,14,8],[16,7,16,8],[13,7,13,8],[15,7,15,8],[24,1,24,2],[24,7,24,8],[18,7,18,8],[19,1,19,2],[19,7,19,8],[23,1,23,2],[23,7,23,8],[21,1,21,2],[22,7,22,8],[20,7,20,8],[22,1,22,2],[21,7,21,8],[4,0,4,2],[4,7,4,8],[5,7,5,8],[6,1,6,2],[6,7,6,8],[12,1,12,2],[12,7,12,8],[8,7,8,8],[7,1,7,2],[7,7,7,8],[11,1,11,2],[9,7,9,8],[10,7,10,8],[11,7,11,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D13"]
["File Number: Enter file number"]
["AUDIT PROGRAMME - SEGMENT INFORMATION"]
[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 source accounts."]
[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."]
["Segment information"]
[3,"Review the information on the permanent file or otherwise obtain an understanding of the methods used by management in determining segment information."]
[4,"Evaluate whether such methods are likely to result in disclosure in accordance with applicable accounting standards. Consider:"]
[null,"(a)","The criteria for determining operating segments."]
[null,"(b)","Whether information is reported on the same basis as used internally for evaluating operating segment performance."]
[null,"(c)","Whether all necessary reconciliations have been properly prepared."]
[null,"(d)","Whether comparative figures have been restated where there is a change in the composition of reportable segments."]
[5,"Consider testing the application of such methods and perform analytical or other audit procedures."]
["Presentation and disclosure"]
[6,"Does the segment information include all disclosure requirements under the applicable accounting standards?"]
["Conclusion"]
[7,"Consider whether sufficient appropriate audit evidence concerning segment information has been obtained that is adequate for the purposes of the audit."]
[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":"D14","index":86,"n_rows":40,"n_cols":10,"rows_kept":40,"cut":false,"hidden":false,"merged":[[12,1,12,2],[16,7,16,8],[15,7,15,8],[14,7,14,8],[13,7,13,8],[13,1,13,2],[12,7,12,8],[8,7,8,8],[5,0,5,2],[5,7,5,8],[6,0,6,2],[6,7,6,8],[7,1,7,2],[7,7,7,8],[20,1,20,2],[39,1,39,2],[39,7,39,8],[36,1,36,2],[36,7,36,8],[38,1,38,2],[38,7,38,8],[37,1,37,2],[37,7,37,8],[35,0,35,2],[35,7,35,8],[26,7,26,8],[27,7,27,8],[34,7,34,8],[30,7,30,8],[31,7,31,8],[28,7,28,8],[29,1,29,2],[29,7,29,8],[34,1,34,2],[25,1,25,2],[25,7,25,8],[32,7,32,8],[33,1,33,2],[33,7,33,8],[22,0,22,2],[23,7,23,8],[24,1,24,2],[24,7,24,8],[4,0,4,9],[21,1,21,2],[20,7,20,8],[19,7,19,8],[18,7,18,8],[17,7,17,8],[22,7,22,8],[23,1,23,2],[21,7,21,8],[9,7,9,8],[10,7,10,8],[11,7,11,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D14"]
["File Number: Enter file number"]
["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"]
["Determining the extent of use"]
[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":"D15","index":87,"n_rows":85,"n_cols":10,"rows_kept":85,"cut":false,"hidden":false,"merged":[[8,7,8,8],[9,7,9,8],[4,7,4,8],[5,0,5,2],[6,1,6,2],[6,7,6,8],[7,7,7,8],[10,7,10,8],[11,7,11,8],[12,0,12,2],[13,1,13,2],[14,7,14,8],[13,7,13,8],[34,7,34,8],[15,7,15,8],[16,7,16,8],[17,7,17,8],[29,0,29,2],[20,1,20,2],[20,7,20,8],[21,7,21,8],[22,7,22,8],[23,7,23,8],[28,7,28,8],[51,7,51,8],[35,7,35,8],[19,1,19,2],[19,7,19,8],[18,0,18,2],[39,7,39,8],[24,7,24,8],[25,1,25,2],[25,7,25,8],[26,7,26,8],[27,7,27,8],[30,1,30,2],[30,7,30,8],[31,7,31,8],[32,7,32,8],[33,7,33,8],[63,7,63,8],[37,7,37,8],[38,7,38,8],[40,7,40,8],[41,7,41,8],[57,7,57,8],[42,7,42,8],[43,7,43,8],[44,7,44,8],[45,7,45,8],[46,7,46,8],[47,7,47,8],[48,7,48,8],[49,7,49,8],[56,7,56,8],[50,7,50,8],[59,7,59,8],[60,7,60,8],[61,7,61,8],[62,7,62,8],[58,7,58,8],[53,1,53,2],[53,7,53,8],[54,1,54,2],[54,7,54,8],[55,7,55,8],[64,7,64,8],[65,7,65,8],[66,7,66,8],[67,7,67,8],[83,7,83,8],[69,7,69,8],[70,7,70,8],[71,7,71,8],[72,7,72,8],[68,7,68,8],[84,7,84,8],[74,7,74,8],[75,7,75,8],[76,7,76,8],[77,7,77,8],[78,7,78,8],[73,1,73,2],[73,7,73,8],[81,7,81,8],[82,7,82,8],[80,1,80,2]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D15\n"]
["File Number: Enter file number"]
["AUDIT PROGRAMME - TRANSITION TO FRS 102"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
["Ethics"]
[1,"Identify threats to independence that arise from providing assistance on the entity's transition to FRS 102. Consider the following and the safeguards to be adopted:"]
[null,"(a)","A self review threat in respect of the determination of amounts to be included in or disclosed in the financial statements."]
[null,"(b)","A management threat in respect making judgements and taking decisions that are properly the responsibility of management."]
[null,"(c)","The provision of accounting services. Consider whether there is informed management and the assistance and advice to be given in respect of:\n- Accounting policies\n- Accounting estimates\n- Transitional provisions to be applied\n- Accounts disclosure"]
[null,"(d)","The provision of valuation services. Ethical standards prohibit an auditor from involvement in the valuation of amounts with a significant degree of subjectivity and which are material. Consider whether assistance or advice is to be given in respect of other valuations. "]
[null,"(e)","The provision of tax services. Ensure that services to be provided are limited to technical, mechanical or informative."]
["Management"]
[2,"Consider whether management acknowledge and understand their responsibility and have prepared for transition to FRS 102. For example has management thought about factors such as:"]
[null,"(a)","A realistic and achievable timetable for transition."]
[null,"(b)","An assessment of the extent to which it has the necessary skill and knowledge to manage the transition process."]
[null,"(c)","An understanding of the accounting policy changes on transition to FRS 102."]
[null,"(d)","Bank covenants and other borrowing terms which are linked to the financial statements."]
["Audit planning"]
[3,"Ensure that the firm has implemented a plan to provide training to each appropriate level of staff to give an understanding of the requirements of FRS 102,  and that all staff involved in this audit have received this training."]
[4,"Consider the availability of suitable resources (whether internal or external) in respect of this audit in the following areas:"]
[null,"(a)","Staff with appropriate expertise in the new framework."]
[null,"(b)","Staff with sufficient knowledge to undertake their role as part of the audit team."]
[null,"(c)","Access to staff or external advisers who have experience in determining, accounting for and auditing fair values."]
[null,"(d)","Staff who are familiar with appropriate valuation techniques permitted."]
[5,"Consider whether transition to FRS 102 has been addressed, including factors such as:"]
[null,"(a)","The nature of the engagement and providing assistance with transition."]
[null,"(b)","The need for an updated engagement letter in respect of the services to be provided."]
[null,"(c)","Whether an engagement quality review will be required."]
["Risk assessment"]
[6,"Perform a risk assessment for the audit of the first set of financial statements prepared in accordance with FRS 102 and consider the sources of possible risk of material misstatement.\nInclude in this risk assessment:"]
[null,"(a)","Materiality of adjustments arising on preparation of the balance sheet at date of transition."]
[null,"(b)","Audit implications as a result of choice of accounting policies and risk of management bias."]
[null,"(c)","Audit risk arising from accounting estimates and use of fair values."]
[null,"(d)","Any changes to systems or controls relevant to the financial reporting process."]
[null,"(e)","Any changes to the IT environment."]
[null,"(f)","Risks relating to transitional arrangements including, but not restricted to:"]
[null,null,"(i) Audit of any new, first time and/ or non-recurring accounting adjustments arising on transition."]
[null,null,"(ii) Previously unidentified misstatements."]
[null,null,"(iii) Restatement of comparative information.\n"]
[null,null,"(iv) Reconciliation from old to new framework.\n"]
[null,null,"(v) Management use of 'undue cost or effort'  as a rationale for non-compliance with certain requirements.\n"]
[null,null,"(vi) Classification of financial instruments between basic and other.\n"]
[null,null,"(vii) Financing transactions.\n"]
[null,null,"(viii) Financial instruments measured at amortised cost.\n"]
[null,null,"(ix) Financial instruments measured at fair value.\n"]
[null,null,"(x) Use of fair values for the first time.\n"]
[null,null,"(xi) Residual values.\n"]
[null,null,"(xii) The requirement to amortise intangibles and goodwill over not more than 5 years unless a reliable estimate of their useful economic life can be made.\n"]
[null,null,"(xiii) Defined benefit schemes which under FRS 102 no longer require an actuary to be involved when determining net liabilities arising.\n"]
[null,null,"(xiv) Gong concern issues arising as a result of more volatility in profits.\n"]
[null,null,"(xv) The need in order to qualify for hedge accounting to fulfil specified conditions, including documentation of information by management."]
["Transition to FRS 102"]
[7,"Confirm that, on transition to FRS 102, the entity complies with paragraph 35.9 and has NOT retrospectively changed the accounting that it followed previously for any of the following:\n- Previously derecognised financial assets or financial liabilities.\n- Accounting estimates.\n- Discontinued operations.\n- Measuring non-controlling interests."]
[8,"Consider whether any of the following elections or exemptions set out in paragraph 35.10 are applicable or have been applied in preparing the first financial statements that conform to FRS 102: (References below are to FRS 102)"]
[null,"(a)","Business combinations; election not to apply Section 19 Business Combinations and Goodwill to business combinations that were effected before the date of transition."]
[null,"(b)","Share-based payment transactions; election not to apply Section 26 Share-based payments  to equity instruments that were granted before the date of transition."]
[null,"(c)","Fair value as deemed cost; election to measure an item of property, plant and equipment, or an investment property, or an intangible asset on the date of transition at its fair value and use that fair value as its deemed cost at that date."]
[null,"(d)","Revaluation as deemed cost; election to use a previous GAAP revaluation of an item of property, plant and equipment, or an investment property, or an intangible asset at, or before, the date of transition as its deemed cost at the revaluation date."]
[null,"(e)","Individual financial statements; where an entity has chosen to account for its investments in subsidiaries and associates at cost less impairment, rather than at fair value, then on transition it shall measure that investment at either cost determined in accordance with sections 9, 14 and 15, or at deemed cost,  which shall be the carrying amount at the date of transition as determined under the entity's previous GAAP."]
[null,"(f)","Compound financial instruments; on transition a compound financial instrument need not be split into its liability and equity components at the date of issue if the liability component is not outstanding at the date of transition."]
[null,"(g)","Service concession arrangements - accounting by operators; on transition an entity is not required to apply paragraphs 34.12 to 34.16 to service concession arrangements that were entered into before the date of transition, and shall continue to account for them using the existing accounting policy at that date."]
[null,"(h)","Extractive activities; on transition an entity may elect to measure oil and gas assets on the basis set out in paragraph 35.10(j)."]
[null,"(i)","Arrangements containing a lease; on transition an entity may elect to determine whether an arrangement existing at the date of transition contains a lease on the basis of facts and circumstances existing at that date, rather than when the arrangement was entered into."]
[null,"(j)","Decommissioning liabilities; on transition an entity may measure the decommissioning liability element of the cost of an item of property, plant and equipment at the date of transition rather than the date when the obligation arose."]
[null,"(k)","Dormant company may elect to retain its accounting policies for reported assets, liabilities and equity at the date of transition until there is any change to those balances or the company undertakes any new transactions."]
[null,"(l)","Deferred development costs; on transition an entity may elect to measure the carrying amount at the date of transition for development costs deferred in accordance with SSAP 13 as its deemed cost at that date."]
[null,"(m)","Borrowing costs; an entity may elect to adopt an accounting policy of capitalising borrowing costs as part of the cost of a qualifying asset and may elect to treat the date of transition as the date on which capitalisation commences."]
[null,"(n)","Lease incentives; on transition an entity is not required to apply paragraphs 20.15 to 20.25 to lease incentives provided the term of the lease commenced before the date of transition."]
[null,"(o)","Public benefit entity combinations; on transition an entity may elect not to apply paragraphs PBE34.75 to PBE34.86 to combinations that were effected before the date of transition."]
[null,"(p)","Subsidiaries and associates; if a subsidiary or associate becomes a first-time adopter later or earlier than its parent, it should measure its assets and liabilities on either of the two bases set out in paragraph 35.10(r)."]
[null,"(q)","Designation of previously recognised financial instruments; on transition an entity is permitted to designate, as at the date of transition, any financial asset or financial liability at fair value through profit or loss provided the asset or liability meets the criteria in paragraph 11.14(b) at that date."]
[null,"(r)","Hedge accounting; on transition an entity may choose to apply hedge accounting and may make elections in respect of hedge accounting as set out in paragraph 35.10(t)"]
[9,"Consider whether, in the entity's first financial statements prepared using FRS 102, it has complied with the requirements of paragraph 35.13 and has included the following in the  explanation of how the transition from its previous financial reporting framework to an FRS 102 framework affected its financial position and performance:"]
[null,"(a)","A description of the nature of each change in accounting policy."]
[null,"(b)","Reconciliations of equity determined under the previous financial reporting framework to that determined under FRS 102 for both of the following dates:"]
[null,null,"(i) the date of transition; and"]
[null,null,"(ii) the balance sheet date in the most recent accounts determined in accordance with the previous financial reporting framework (i.e. the comparative period end)."]
[null,"(c)","A reconciliation of the profit or loss determined in accordance with its previous financial reporting framework for the latest period in the entity's most recent accounts to its profit or loss determined in accordance with FRS 102 for the same period (i.w. the comparative P&L account)."]
["Reporting"]
[10,"Consider the possible effects on the audit opinion and audit report, including any qualifications or modifications, that may result from:"]
[null,"(a)","References to the relevant accounting standard applied."]
[null,"(b)","Non-compliance with the financial reporting framework, including inappropriate application of particular standards."]
[null,"(c)","Inappropriate application of transitional arrangements."]
[null,"(d)","Insufficiently robust transition processes and procedures."]

{"sheet":"D16","index":88,"n_rows":58,"n_cols":10,"rows_kept":58,"cut":false,"hidden":false,"merged":[[57,0,57,9],[29,0,29,2],[29,4,29,6],[33,0,33,2],[33,4,33,6],[37,0,37,2],[37,4,37,6],[39,0,39,2],[39,4,39,6],[43,4,43,6],[47,4,47,6],[49,0,49,9],[53,0,53,6],[41,0,41,2],[41,4,41,6],[43,0,43,2],[55,0,55,9],[45,0,45,2],[45,4,45,6],[31,4,31,6],[31,0,31,2],[47,0,47,2],[24,0,24,9],[14,0,14,6],[16,0,16,6],[18,0,18,6],[20,0,20,6],[22,0,22,6],[3,0,3,9],[4,0,4,9],[5,0,5,9],[10,0,10,6],[12,0,12,6]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D16\n"]
["File Number: Enter file number"]
["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":"D17","index":89,"n_rows":20,"n_cols":10,"rows_kept":20,"cut":false,"hidden":false,"merged":[[19,1,19,2],[19,7,19,8],[12,7,12,8],[13,1,13,2],[13,7,13,8],[14,1,14,2],[14,7,14,8],[15,1,15,2],[15,7,15,8],[16,1,16,2],[16,7,16,8],[17,7,17,8],[18,1,18,2],[18,7,18,8],[10,1,10,2],[10,7,11,8],[3,0,3,9],[4,7,4,8],[5,0,5,2],[5,7,5,8],[6,1,6,2],[6,7,6,8],[7,1,7,2],[7,7,7,8],[8,1,8,2],[8,7,8,8],[9,7,9,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:",null,"D17\n"]
["File Number: Enter file number"]
["AUDIT PROGRAMME - OTHER INFORMATION INCLUDED IN THE ANNUAL REPORT"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
["Obtaining the other information"]
[1,"Determine, through discussion with trustees / management, which document(s) comprises the annual report, and the entity's planned manner and timing of the issuance of such document(s)."]
[2,"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."]
[3,"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"]
[4,"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."]
[5,"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."]
[6,"If a material inconsistency appears to exist or it appears that the other information is materially misstated discuss the matter with the trustees / management."]
[7,"If necessary perform additional procedures to conclude whether there is a material misstatement in the financial statements or the other information, or whether our information on the entity and its environment should be updated."]
[8,"Obtain a final version of all other information to be issued with the annual report."]
["Conclusion"]
[9,"Consider whether sufficient appropriate audit evidence concerning other information included in the annual report has been obtained that is adequate for the purposes of the audit."]
[10,"Consider whether sufficient appropriate audit evidence concerning other information included in the annual report has been obtained that is adequate for the purposes of the audit."]

{"sheet":"D20","index":90,"n_rows":22,"n_cols":10,"rows_kept":22,"cut":false,"hidden":false,"merged":[[10,0,10,3],[9,0,9,3],[5,0,5,3],[4,7,4,9],[4,5,4,6],[6,0,6,3],[7,0,7,3],[8,0,8,3],[21,3,21,5],[20,8,20,9],[21,8,21,9],[13,8,13,9],[14,8,14,9],[18,0,18,9],[20,3,20,5],[17,0,17,9],[13,3,13,6],[14,3,14,6]]}
["Client: Enter client name",null,null,null,null,"Completed by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,"Reviewed by:",null,"Date:"]
["File Number: Enter file number"]
["SUMMARY SHEET"]
[null,null,null,null,null,"Planning",null,"Final"]
["Audit objectives",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"]
[null,null,null,null,null,null,null,"Yes/No"]
[null,null,null,null,null,null,null,"Yes/No"]
[null,null,null,null,null,null,null,"Yes/No"]
[null,null,null,null,null,null,null,"Yes/No"]
[null,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,null,null,null,"Date:"]
["Reviewed by:",null,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)* ________________ are fairly stated/ *not fairly stated as described below:                                 "]
[]
[]
["Prepared by:",null,null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,null,"Date:"]

{"sheet":"D21","index":91,"n_rows":16,"n_cols":10,"rows_kept":16,"cut":false,"hidden":false,"merged":[[15,7,15,8],[4,7,4,8],[5,7,5,8],[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],[13,7,13,8],[14,7,14,8]]}
["Client: Enter client name",null,null,null,"Completed by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,null,"Date:"]
["File Number: Enter file number"]
["AUDIT PROGRAMME - "]
[null,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]
[11]

{"sheet":"Ei","index":92,"n_rows":15,"n_cols":4,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["E",null,"INTANGIBLE ASSETS"]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme"]
[]
[3]
[]
[4]
[]
[5]

{"sheet":"Es","index":93,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":false,"merged":[[18,0,18,8],[4,6,4,8],[4,4,4,5],[17,0,17,8],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[12,0,12,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"E"]
["File Number: Enter file number"]
["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 company has good title to all intangible assets.",null,null,{"$f":"IF('PCAS - Questions'!C111=\"Yes\",\"4\",\"\")","v":"4"},null,"Yes/No"]
[2,"To ensure that development costs and goodwill have been treated in accordance with applicable legislation and accounting standards.",null,null,{"$f":"IF('PCAS - Questions'!C111=\"Yes\",CONCATENATE('E2'!B15,IF('PCAS - Questions'!C112=\"Yes\",CONCATENATE(\", \",'E2'!B20,\", \",'E2'!B23,),\"\"),\", \",'E2'!B26),\"\")","v":"5, 6, 7, 8"},null,"Yes/No"]
[3,"To ensure amortisation / impairment is adequate and has been consistently determined.",null,null,"9, 10",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('PCAS - Questions'!C111=\"Yes\",'E2'!B37,\"\")","v":11},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":"E2","index":94,"n_rows":44,"n_cols":11,"rows_kept":44,"cut":false,"hidden":false,"merged":[[4,8,4,9],[5,8,5,9],[6,2,6,3],[6,8,6,9],[7,2,7,3],[7,8,7,9],[17,8,17,9],[8,8,8,9],[9,8,9,9],[10,2,10,3],[10,8,10,9],[11,8,11,9],[12,2,12,3],[12,8,12,9],[13,8,13,9],[14,2,14,3],[14,8,14,9],[15,8,15,9],[16,8,16,9],[27,2,27,3],[18,8,18,9],[19,2,19,3],[19,8,19,9],[20,8,20,9],[21,8,21,9],[22,2,22,3],[22,8,22,9],[23,8,23,9],[24,8,24,9],[25,2,25,3],[25,8,25,9],[26,8,26,9],[37,2,37,3],[37,8,37,9],[28,8,28,9],[29,8,29,9],[30,8,30,9],[31,8,31,9],[32,2,32,3],[32,8,32,9],[33,8,33,9],[34,8,34,9],[35,8,35,9],[36,2,36,3],[36,8,36,9],[42,2,42,3],[42,8,42,9],[43,2,43,3],[43,8,43,9],[38,8,38,9],[39,2,39,3],[39,8,39,9],[40,8,40,9],[41,2,41,3],[41,8,41,9]]}
[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,"E2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME - INTANGIBLE ASSETS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",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","Ownership/existence"]
["A8",4,"Inspect documents of title e.g. patent, licence, purchase details for goodwill, 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)","goodwill has only been capitalised where allowed by applicable legislation and accounting standards."]
["A14",null,"(d)","development costs have only been capitalised where allowed by applicable legislation accounting standards."]
["A15",6,"Vouch additions to supporting documentation.  Ensure that:"]
["A16",null,"(a)","cost has been recorded accurately;"]
["A17",null,"(b)","costs have been correctly computed where they represent the capitalisation of items made internally."]
["A18",7,"Vouch disposals to supporting documentation.  Ensure that:"]
["A19",null,"(a)","any sales proceeds have been correctly accounted for;"]
["A20",null,"(b)","any profit or loss on disposal has been arrived at correctly."]
["A21",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."]
["A22","Amortisation"]
["A23",9,"In respect of the charge for amortisation:"]
["A24",null,"(a)","Compare bases and rates of amortisation with the accounting policies note."]
["A25",null,"(b)","Confirm that all assets are being amortised in accordance with the company’s accounting policy."]
["A26",null,"(c)","Check computations."]
["A27","Goodwill"]
["A28",10,"Ensure that the policy for the amortisation of goodwill is in accordance with the accounting standards applied."]
["A29",null,"(a)","FRS 102 - Amortisation over useful economic life, but must be a reliable estimate if that life exceeds 10 years."]
["A30",null,"(b)","IFRS and FRS 101 - No systematic amortisation. Annual impairment reviews required."]
["A31","Presentation and disclosure"]
["A32",11,"Ensure that there is sufficient appropriate evidence on the file to support the disclosures made."]
["A33",12,"Where FRS 101 is applied and goodwill is not amortised: do the accounts include a true and fair override on this point?"]
["A34","Bespoke tests"]
["A35",13,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A36","Conclusion"]
["A37",14,"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."]
["A38",15,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A39",16,"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":"Fi","index":95,"n_rows":21,"n_cols":4,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["F",null,"TANGIBLE FIXED ASSETS"]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme"]
[]
[3,null,"Additions and disposals"]
[]
[4,null,"Depreciation basis/calculation"]
[]
[5,null,"Grants received/receivable"]
[]
[6]
[]
[7]
[]
[8]

{"sheet":"Fs","index":96,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[19,0,19,8],[4,6,4,8],[4,4,4,5],[18,0,18,8],[7,1,7,2],[9,1,9,2],[10,1,10,2],[8,1,8,2],[11,1,11,2],[13,0,13,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"F"]
["File Number: Enter file number"]
["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,{"$f":"IF('PCAS - Questions'!C118=\"Yes\",\"4, 5\",\"\")","v":"4, 5"},null,"Yes/No"]
[2,"To establish that tangible fixed assets are beneficially owned.",null,null,{"$f":"IF('PCAS - Questions'!C118=\"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,{"$f":"IF('PCAS - Questions'!C118=\"Yes\",CONCATENATE(IF('PCAS - Questions'!C119=\"Yes\",CONCATENATE('F2'!B19,\", \", 'F2'!B27,\", \"),\"\"),CONCATENATE('F2'!B32,\", \", 'F2'!B33,\", \", 'F2'!B34),\"\"),\"\")","v":"8, 9, 10, 11, 12"},null,"Yes/No"]
[4,"To confirm that depreciation / impairment is adequately provided over the estimated useful lives of the assets.",null,null,{"$f":"IF('PCAS - Questions'!C118=\"Yes\",IF('PCAS - Questions'!C120=\"Yes\",'F2'!B36,\"\"),\"\")","v":13},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('PCAS - Questions'!C118=\"Yes\",CONCATENATE('F2'!B42,\", \", 'F2'!B43),\"\")","v":"14, 15"},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 appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* tangible fixed 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":"F2","index":97,"n_rows":51,"n_cols":11,"rows_kept":51,"cut":false,"hidden":false,"merged":[[6,2,6,3],[7,2,7,3],[9,8,9,9],[8,8,8,9],[13,2,13,3],[12,2,12,3],[13,8,13,9],[10,2,10,3],[31,2,31,3],[25,8,25,9],[23,8,23,9],[30,8,30,9],[27,8,27,9],[26,8,26,9],[29,8,29,9],[26,2,26,3],[15,8,15,9],[18,2,18,3],[21,8,21,9],[20,8,20,9],[15,2,15,3],[16,2,16,3],[16,8,16,9],[17,8,17,9],[19,8,19,9],[18,8,18,9],[22,8,22,9],[24,8,24,9],[33,8,33,9],[36,8,36,9],[39,8,39,9],[31,8,31,9],[28,8,28,9],[32,2,32,3],[33,2,33,3],[32,8,32,9],[37,8,37,9],[38,8,38,9],[34,8,34,9],[35,8,35,9],[41,8,41,9],[40,8,40,9],[41,2,41,3],[48,2,48,3],[46,2,46,3],[48,8,48,9],[42,8,42,9],[50,2,50,3],[42,2,42,3],[43,8,43,9],[45,8,45,9],[44,8,44,9],[46,8,46,9],[50,8,50,9],[47,8,47,9],[49,8,49,9],[49,2,49,3],[4,8,4,9],[6,8,6,9],[5,8,5,9],[7,8,7,9],[14,8,14,9],[11,8,11,9],[12,8,12,9],[10,8,10,9]]}
[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,"F2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME - TANGIBLE FIXED ASSETS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",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","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 all freehold properties by means of a land registry search."]
["A12",7,"Inspect property leases or obtain direct confirmation from bank or other custodian. "]
["A13","Valuation and disclosure"]
["A14",8,"Vouch additions to purchase invoices.  Ensure that:"]
["A15",null,"(a)","the cost is correctly determined and recorded;"]
["A16",null,"(b)","they have been properly authorised;"]
["A17",null,"(c)","they are correctly classified;"]
["A18",null,"(d)","they are of a capital, not revenue, nature;"]
["A19",null,"(e)","the value has been correctly computed where they represent the capitalisation of items made internally;"]
["A20",null,"(f)","assets acquired were delivered prior to the balance sheet date."]
["A21",null,"(g)","assets acquired under finance leases are treated correctly."]
["A22",9,"Vouch disposals to available evidence.  Ensure that:"]
["A23",null,"(a)","sales proceeds have been correctly accounted for;"]
["A24",null,"(b)","profit /loss on disposal has been correctly calculated;"]
["A25",null,"(c)","they have been properly authorised;"]
["A26",null,"(d)","they have been removed from the fixed asset register/listing."]
["A27",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."]
["A28",11,"Where there is a policy of revaluation for a class of assets is that policy applied consistently to all assets in that class?"]
["A29",12,"Where the business has investment properties consider whether additions or revaluations have been accounted for correctly under applicable accounting standards."]
["A30","Depreciation"]
["A31",13,"(a)","Compare bases and rates of depreciation with accounting policy note."]
["A32",null,"(b)","Review the methods applied and consider whether they are appropriate to the pattern of consumption of the assets."]
["A33",null,"(c)","Confirm that all assets are being depreciated in accordance with the company’s accounting policy."]
["A34",null,"(d)","Check calculations."]
["A35",null,"(e)","Ensure that no assets have been depreciated by more than cost."]
["A36","Presentation and disclosure"]
["A37",14,"Ensure that there is evidence on the file to support the disclosures made such as property valuations or the book value of leased assets."]
["A38",15,"Ensure that where assets have been revalued during the year: "]
["A39",null,"(a)","the revaluation is accounted for correctly through the STRGL or profit and loss accounts as appropriate; and"]
["A40",null,"(b)","the necessary historical cost information is available for disclosure purposes."]
["A41","Bespoke tests"]
["A42",16,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A43","Conclusion"]
["A44",17,"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."]
["A45",18,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A46",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":"Fssb","index":98,"n_rows":46,"n_cols":20,"rows_kept":46,"cut":false,"hidden":false,"merged":[[8,12,8,13],[7,12,7,13],[0,18,0,19],[1,18,1,19],[3,0,3,19],[6,12,6,13],[8,14,8,15],[8,16,8,17],[8,18,8,19],[27,18,28,19],[7,18,7,19],[5,14,5,15],[5,16,5,17],[5,18,5,19],[6,14,6,15],[6,16,6,17],[6,18,6,19],[7,16,7,17],[7,14,7,15],[45,2,46,5],[42,0,44,1],[42,7,44,8],[45,16,47,19],[42,14,44,15],[45,9,47,12]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
["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 procedures* or compliance*) = Inherent risk factor (table figure) x 2/3"]
["OR"]
["Test of detail and analytical procedures and compliance = Inherent risk factor (table figure) x 1/2"]
[]
[]
["Performance materiality",null,null,null,null,"=",null,"Materiality",null,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,"Assertion risk",null,null,null,null,null,null,"Assertion risk",null,null,null,null,null,null,"Assertion risk"]
[null,null,null,"L","M","H",null,null,null,null,"L","M","H",null,null,null,null,"L","M","H"]
["Financial statement level risk",null,"L",20,25,30,null,"Financial statement level risk",null,"L",13,17,20,null,"Financial statement level 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 procedures* or tests of control*)",null,null,null,null,null,null,"Table 3 – for tests of detail and analytical procedures and tests of control"]

{"sheet":"Gi","index":99,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["G",null,"INVESTMENTS IN GROUP AND ASSOCIATED UNDERTAKINGS"]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme"]
[]
[3,null,"Current/loan accounts"]
[]
[4,null,"Copy of accounts"]
[]
[5]
[]
[6]

{"sheet":"Gs","index":100,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[9,1,9,2],[3,0,3,7],[7,1,7,2],[8,1,8,2],[4,6,4,8],[4,4,4,5],[6,0,6,2],[16,0,16,1],[22,0,22,1],[10,1,10,2],[15,0,15,1],[11,1,11,2],[19,0,19,8],[21,0,21,1],[13,0,13,8],[18,0,18,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"G"]
["File Number: Enter file number"]
["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 have been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that the company has good title to all investments in group and associated undertakings.",null,null,{"$f":"IF('PCAS - Questions'!C127=\"Yes\",\"4\",\"\")","v":"4"},null,"Yes/No"]
[2,"To ensure that investments in group and associated undertakings are valued correctly, with provision being made for any permanent diminution in value.",null,null,{"$f":"IF('PCAS - Questions'!C118=\"Yes\",\"5, 6, 7\",\"\")","v":"5, 6, 7"},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,{"$f":"IF('PCAS - Questions'!C118=\"Yes\",\"8\",\"\")","v":"8"},null,"Yes/No"]
[4,"To ensure that investments in group and associated undertakings are accounted for correctly.",null,null,{"$f":"IF('PCAS - Questions'!C118=\"Yes\",\"9, 10, 11, 12\",\"\")","v":"9, 10, 11, 12"},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('PCAS - Questions'!C118=\"Yes\",\"13, 14\",\"\")","v":"13, 14"},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 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 / insert test references as applicable"]

{"sheet":"G2","index":101,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[[37,2,37,3],[36,2,36,3],[35,2,35,3],[37,8,37,9],[36,8,36,9],[35,8,35,9],[33,2,33,3],[31,2,31,3],[30,2,30,3],[20,8,20,9],[21,8,21,9],[25,2,25,3],[28,2,28,3],[27,2,27,3],[24,2,24,3],[22,8,22,9],[34,8,34,9],[31,8,31,9],[30,8,30,9],[23,8,23,9],[24,8,24,9],[32,8,32,9],[29,8,29,9],[33,8,33,9],[28,8,28,9],[27,8,27,9],[25,8,25,9],[15,8,15,9],[11,8,11,9],[10,2,10,3],[13,8,13,9],[12,2,12,3],[12,8,12,9],[14,8,14,9],[10,8,10,9],[14,2,14,3],[3,1,3,10],[4,8,4,9],[9,8,9,9],[5,8,5,9],[6,2,6,3],[6,8,6,9],[8,8,8,9],[7,8,7,9],[7,2,7,3],[18,8,18,9],[16,8,16,9],[17,8,17,9],[17,2,17,3],[26,8,26,9],[19,2,19,3]]}
[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,"G2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME - INVESTMENT IN GROUP AND ASSOCIATED UNDERTAKINGS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",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","Ownership/existence"]
["A8",4,"Inspect share certificates, or obtain confirmation of ownership from third party."]
["A9","Cost/valuation"]
["A10",5,"Vouch all additions to supporting documentation."]
["A11",6,"(a)","Obtain a copy of the latest accounts and consider the value of the investment in their light."]
["A12",null,"(b)","Obtain the market value at the reporting date where the investee companies are listed."]
["A13",7,"Have investments in subsidiaries held for resale been accounted for in accordance with applicable accounting standards?"]
["A14","Inter-company balances"]
["A15",8,"In respect of inter-company balances:"]
["A16",null,"(a)","Ensure that all inter-company balances agree to the respective accounts of those companies at the year end."]
["A17",null,"(b)","Obtain confirmation where there are any group companies or associated undertakings audited by component auditors outside the firm."]
["A18",null,"(c)","Consider the recoverability of amounts owed by group companies and associated undertakings at the reporting date, and assess if adequate provision for impairment and/ or uncollectibility has been made."]
["A19","Accounting treatment"]
["A20",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."]
["A21",10,"Where inter-company 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?"]
["A22","Foreign currencies"]
["A23",11,"Ensure the entity accounted for foreign currency transactions in accordance with applicable accounting standards."]
["A24",12,"Confirm that all monetary assets/ liabilities have been translated at the closing rate."]
["A25","Presentation and disclosure"]
["A26",13,"Ensure that there is evidence on the file to support the disclosures made in respect of group and associated undertakings."]
["A27",14,"Consider the adequacy of disclosure of intra group transactions as related party transactions."]
["A28","Bespoke tests"]
["A29",15,"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",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."]
["A32",17,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A33",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":"Hi","index":102,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["H",null,"FINANCIAL INSTRUMENTS"]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme"]
[]
[3,null,"Valuation and verification"]
[]
[4]
[]
[5]
[]
[6]

{"sheet":"Hs","index":103,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[22,0,22,1],[9,1,9,2],[11,1,11,2],[15,0,15,1],[16,0,16,1],[10,1,10,2],[21,0,21,1],[19,0,19,8],[18,0,18,8],[13,0,13,8],[8,1,8,2],[3,0,3,7],[4,6,4,8],[4,4,4,5],[6,0,6,2],[7,1,7,2]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"H"]
["File Number: Enter file number"]
["SUMMARY SHEET – FINANCIAL INSTRUMENTS"]
[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 company has good title to all financial instruments.",null,null,{"$f":"IF('PCAS - Questions'!C133=\"Yes\",\"4, 5\",\"\")","v":"4, 5"},null,"Yes/No"]
[2,"To ensure that financial instruments are properly classified and that the treatment is consistent.",null,null,{"$f":"IF('PCAS - Questions'!C133=\"Yes\",\"6\",\"\")","v":"6"},null,"Yes/No"]
[3,"To ensure that recognition and measurement of financial instruments is in accordance with applicable accounting standards.",null,null,{"$f":"IF('PCAS - Questions'!C133=\"Yes\",\"7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20 ,21\",\"\")","v":"7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20 ,21"},null,"Yes/No"]
[4,"To ensure that any impairment of financial instruments is identified and provided.",null,null,{"$f":"IF('PCAS - Questions'!C133=\"Yes\",\"22, 23\",\"\")","v":"22, 23"},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('PCAS - Questions'!C133=\"Yes\",\"24, 25, 26 27, 28, 29\",\"\")","v":"24, 25, 26 27, 28, 29"},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 appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)*  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":"H2","index":104,"n_rows":91,"n_cols":11,"rows_kept":91,"cut":false,"hidden":false,"merged":[[5,5,5,10],[5,1,5,3],[8,8,8,9],[13,2,13,3],[10,2,10,3],[12,8,12,9],[13,8,13,9],[11,8,11,9],[6,1,6,10],[50,8,50,9],[40,8,40,9],[15,8,15,9],[16,8,16,9],[16,2,16,3],[18,8,18,9],[20,8,20,9],[42,8,42,9],[25,2,25,3],[32,8,32,9],[3,1,3,10],[9,8,9,9],[43,8,43,9],[9,2,9,3],[7,8,7,9],[30,8,30,9],[27,8,27,9],[32,2,32,3],[37,8,37,9],[23,8,23,9],[35,8,35,9],[14,2,14,3],[19,8,19,9],[33,8,33,9],[31,8,31,9],[24,8,24,9],[21,8,21,9],[39,2,39,3],[34,2,34,3],[38,8,38,9],[22,8,22,9],[34,8,34,9],[29,8,29,9],[4,1,4,10],[51,8,51,9],[10,8,10,9],[25,8,25,9],[39,8,39,9],[41,8,41,9],[17,8,17,9],[26,8,26,9],[52,2,52,3],[52,8,52,9],[48,8,48,9],[49,8,49,9],[27,2,27,3],[28,2,28,3],[28,8,28,9],[51,2,51,3],[44,8,44,9],[45,8,45,9],[47,2,47,3],[47,8,47,9],[46,8,46,9],[36,8,36,9],[36,2,36,3],[35,2,35,3],[38,2,38,3],[55,2,55,3],[53,2,53,3],[56,2,56,3],[54,2,54,3],[54,8,54,9],[58,2,58,3],[55,8,55,9],[58,8,58,9],[53,8,53,9],[56,8,56,9],[57,8,57,9],[59,8,59,9],[60,2,60,3],[61,8,61,9],[76,8,76,9],[71,8,71,9],[72,8,72,9],[82,8,82,9],[77,8,77,9],[90,2,90,3],[90,8,90,9],[87,8,87,9],[88,2,88,3],[88,8,88,9],[85,8,85,9],[89,2,89,3],[89,8,89,9],[86,2,86,3],[86,8,86,9],[67,2,67,3],[67,8,67,9],[63,8,63,9],[64,8,64,9],[66,8,66,9],[65,8,65,9],[68,8,68,9],[69,8,69,9],[62,8,62,9],[60,8,60,9],[73,8,73,9],[81,8,81,9],[74,8,74,9],[83,8,83,9],[78,8,78,9],[75,8,75,9],[79,8,79,9],[83,2,83,3],[84,2,84,3],[70,2,70,3],[70,8,70,9],[69,2,69,3],[77,2,77,3],[80,8,80,9],[82,2,82,3],[84,8,84,9]]}
[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,"H2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME - FINANCIAL INSTRUMENTS"]
[null,"If the entity has any financial instruments similar in nature or with the characteristics of those set out below then this programme should be completed.\n\n"]
[null,"■ 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 "]
[null,"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,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",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 and comparison of key ratios or other performance indicators."]
["A6",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A7",4,"Where the company uses investment managers or custodian trustees which qualify as service organisations, confirm that the optional audit programme 'Service Organisations' (D9) has been completed."]
["A8","Ownership"]
["A9",5,"Inspect documents of title such as share certificates.  Ensure that:"]
["A10",null,"(a)","details are correctly recorded including name, number of shares, type of shares (or equivalent information if not share based);"]
["A11",null,"(b)","the instrument is in the company name;"]
["A12",null,"(c)","where the company is not the registered owner such as where employees of the company hold a nominee interest confirm:  "]
["A13",null,null,"- the company has a signed declaration from the said person stating that he/she does not beneficially own the interest;"]
["A14",null,null,"- a blank signed share transfer form or equivalent exists;"]
["A15",null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and date"]
["A16",null,"(d)","examine stamped bought and sold notes, stamped instruments of transfer or other data supporting transactions such as brokers advices;"]
["A17",null,"(e)","all documents of title are held in a secure place."]
["A18",6,"Consider obtaining written confirmation where documents of title are held by a third party."]
["A19","Recognition"]
["A20",7,"Review the accounting treatment of all financial instruments and note whether they are classified and recognised in accordance with applicable accounting standards."]
["A21",8,"Have financial assets been derecognised in the following circumstances:"]
["A22",null,"(a)","where the contractual rights to the future cash flows in relation to the instruments expire;"]
["A23",null,"(b)","where the financial asset has been transferred and the transfer meets the criteria for derecognition in accordance with applicable accounting standards;"]
["A24",null,"(c) ","the instrument has otherwise been sold or disposed of."]
["A25",9,"Where financial instruments have been transferred or re-classified consider whether the accounting treatment is appropriate."]
["A26","Embedded Derivatives"]
["A27",10,"Review relevant contracts entered into by the company to ensure that all contracts with financial instruments embedded in them are identified."]
["A28",11,"Confirm that where appropriate the embedded derivative has been separated from the underlying host contract and accounted for separately."]
["A29",12,"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."]
["A30","Measurement"]
["A31",13,"Evaluate whether the fair value measurements and disclosures in the financial statements are in accordance with the entity’s applicable financial reporting framework."]
["A32",14,"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:"]
["A33",null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and date"]
["A34",null,"(a)","management’s past history of carrying out its stated intentions with respect to assets or liabilities. "]
["A35",null,"(b)","Reviewing written plans and other documentation, including, where applicable, budgets, minutes, etc."]
["A36",null,"(c) ","Management’s stated reasons for choosing a particular course of action."]
["A37",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."]
["A38",null,"(e)","The company's ability to hold a financial instrument to maturity."]
["A39","Methods and assumptions"]
["A40",15,"In respect of the fair value measurement of financial instruments, consider whether:"]
["A41",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."]
["A42",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."]
["A43",null,"(c) ","The valuation method is appropriate in relation to the business, industry and environment in which the entity operates."]
["A44",16,"Evaluate whether the entity’s method for its fair value measurements is applied consistently."]
["A45",17,"Determine whether there is a need to use the work of an expert. "]
["A46",18,"Make enquiries of management concerning the process for identifying fair value accounting estimates and how such estimates are prepared as stated in PAF04."]
["A47",19,"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."]
["A48",20,"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."]
["A49",21,"Consider whether there are any indications of management bias in making accounting estimates."]
["A50",null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and date"]
["A51",22,"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."]
["A52","Impairment"]
["A53",23,"Consider whether there is any evidence that a financial instrument or group of financial instruments may be impaired. Consider:"]
["A54",null,"(a)","significant financial difficulty of the issuer or obligor;"]
["A55",null,"(b)","a breach of contract, such as a default or delinquency in interest or principal payments;"]
["A56",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;"]
["A57",null,"(d)","it becoming probable that the borrower will enter bankruptcy or other financial reorganisation;"]
["A58",null,"(e)","the disappearance of an active market for that financial asset because of financial difficulties; or"]
["A59",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."]
["A60",24,"Evaluate whether sufficient appropriate audit evidence has been obtained and documented on B5, C4 and PAF04 in relation to accounting estimates for impairment."]
["A61","Hedge Accounting"]
["A62",25,"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."]
["A63",26,"Confirm that each hedging relationship satisfies the hedge accounting criteria in accordance with applicable accounting standards. In particular:"]
["A64",null,"(a)","the hedging relationship consists only of a hedging instrument and a hedged item;"]
["A65",null,"(b)","the hedging relationship is consistent with the entity's risk management objectives for undertaking hedges;"]
["A66",null,"(c)","there is an economic relationship between the hedged item and the hedging instrument;"]
["A67",null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and date"]
["A68",null,"(d)","the entity has documented the hedging relationship so that the risk being hedged, the hedged item and the hedging instrument are clearly identified; and"]
["A69",null,"(e)","the entity has determined and documented causes of hedge ineffectiveness."]
["A70",27,"Was hedge accounting discontinued prospectively where any of the following occurred?"]
["A71",null,"(a)","An election to discontinue hedge accounting is documented."]
["A72",null,"(b)","The hedging instrument has expired, is sold, terminated or exercised."]
["A73",null,"(c) ","The conditions for hedge accounting in the relevant standards are no longer met."]
["A74","Presentation and disclosure"]
["A75",28,"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."]
["A76",29,"Consider the effect of subsequent events on the fair value measurements and disclosures in the financial statements. "]
["A77",30,"Evaluate whether the disclosures about fair values made by the entity are in accordance with its financial reporting framework."]
["A78","Bespoke tests"]
["A79",31,"Draft and perform any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A80","Conclusion"]
["A81",32,"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."]
["A82",33,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A83",34,"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":"Ii","index":105,"n_rows":19,"n_cols":4,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["I",null,"STOCK AND WORK IN PROGRESS"]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme – stock and work in progress"]
[]
[3,null,"Audit programme - construction contracts"]
[]
[4,null,"Audit programme – stocktake attendance and attendance report"]
[]
[5,null,"Stock held by third parties"]
[]
[6]
[]
[7]

{"sheet":"Is","index":106,"n_rows":25,"n_cols":11,"rows_kept":25,"cut":false,"hidden":false,"merged":[[23,8,23,10],[22,0,22,1],[23,0,23,1],[17,8,17,10],[22,8,22,10],[19,0,19,10],[17,0,17,1],[20,0,20,10],[14,0,14,8],[16,8,16,10],[4,8,4,10],[5,0,5,1],[5,4,5,5],[5,6,5,7],[4,4,4,7],[10,1,10,2],[16,0,16,1],[11,1,11,2],[8,1,8,2],[6,0,6,2],[7,1,7,2],[4,0,4,1],[12,1,12,2],[9,1,9,2]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,null,"I"]
["File Number: Enter file number"]
["SUMMARY SHEET - STOCK AND WORK IN PROGRESS"]
[null,null,null,null,"Planning",null,null,null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*",null,"Reference to bespoke tests to be carried out",null,"Have the objectives been met?","Comments","Initials"]
["Audit objectives",null,null,null,"Stock","Work in progress","Stock","Work in progress"]
[1,"To ensure that the company has good title to stock and work in progress.",null,null,{"$f":"IF('PCAS - Questions'!C139=\"Yes\",CONCATENATE(IF('PCAS - Questions'!C140=\"Yes\",CONCATENATE('I2'!B15,\", \",'I2'!B16,\", \",),\"\"),'I2'!B19),\"\")","v":"5, 6, 7"},{"$f":"IF('PCAS - Questions'!C139=\"Yes\",IF('PCAS - Questions'!C140=\"Yes\",CONCATENATE('I2'!B15, \", \", 'I2'!B16),\"\"),\"\")","v":"5, 6"},null,null,"Yes/No"]
[2,"To ensure that all stock and work in progress exists.",null,null,{"$f":"IF('PCAS - Questions'!C139=\"Yes\",CONCATENATE(IF('PCAS - Questions'!C141=\"Yes\",CONCATENATE('I2'!B21,\", \",'I2'!B24,\", \",),\"\"),'I2'!B26),\"\")","v":"8, 9, 11"},{"$f":"IF('PCAS - Questions'!C139=\"Yes\",'I2'!B26,\"\")","v":11},null,null,"Yes/No"]
[3,"To ensure that stock and work in progress have been valued correctly, consistently and in accordance with applicable legislation and accounting standards.",null,null,{"$f":"IF('PCAS - Questions'!C139=\"Yes\",CONCATENATE('I2'!B34, \", \", 'I2'!B35),\"\")","v":"12, 13"},{"$f":"IF('PCAS - Questions'!C139=\"Yes\",IF('PCAS - Questions'!C142=\"Yes\",CONCATENATE('I2'!B39,\", \",'I2'!B43),\"\"),\"\")","v":"14, 15"},null,null,"Yes/No"]
[4,"To ensure that adequate provision has been made for all damaged, obsolete or slow moving stock and work in progress.",null,null,{"$f":"IF('PCAS - Questions'!C139=\"Yes\",CONCATENATE('I2'!B45,\", \",'I2'!B51, \", \",'I2'!B52,\", \",'I2'!B59),\"\")","v":"16, 18, 19, 20"},{"$f":"IF('PCAS - Questions'!C139=\"Yes\",CONCATENATE('I2'!B45,\", \",'I2'!B52,\", \",'I2'!B59),\"\")","v":"16, 19, 20"},null,null,"Yes/No"]
[5,"To ensure that cut-off has been correctly applied.",null,null,{"$f":"IF('PCAS - Questions'!C139=\"Yes\",'I2'!B64,\"\")","v":21},{"$f":"IF('PCAS - Questions'!C139=\"Yes\",'I2'!B64,\"\")","v":21},null,null,"Yes/No"]
[6,"To confirm that all necessary disclosures concerning stocks and work-in-progress have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('PCAS - Questions'!C139=\"Yes\",CONCATENATE('I2'!#REF!,\", \",'I2'!B68, \", \",'I2'!B69),\"\")","v":{"$error":"#REF!"}},{"$f":"IF('PCAS - Questions'!C139=\"Yes\",CONCATENATE('I2'!#REF!,\", \",'I2'!B68, \", \",'I2'!B69),\"\")","v":{"$error":"#REF!"}},null,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,null,"Date:"]
["Reviewed by:",null,null,null,null,null,null,"Date:"]
["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 and work-in-progress are fairly stated/ * not fairly stated as described below."]
[]
[]
["Prepared by:",null,null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"I2","index":107,"n_rows":75,"n_cols":11,"rows_kept":75,"cut":false,"hidden":false,"merged":[[3,1,3,10],[6,2,6,3],[10,8,10,9],[7,2,7,3],[7,8,7,9],[4,8,4,9],[5,8,5,9],[18,2,18,3],[15,2,15,3],[15,8,15,9],[11,2,11,3],[12,8,12,9],[8,8,8,9],[12,2,12,3],[9,8,9,9],[14,2,14,3],[11,8,11,9],[20,2,20,3],[24,2,24,3],[22,8,22,9],[25,2,25,3],[28,10,31,10],[28,8,31,9],[35,8,35,9],[38,8,38,9],[6,8,6,9],[13,8,13,9],[14,8,14,9],[20,8,20,9],[24,8,24,9],[18,8,18,9],[16,8,16,9],[21,8,21,9],[17,8,17,9],[23,8,23,9],[19,8,19,9],[23,2,23,3],[28,5,31,5],[25,8,25,9],[26,8,26,9],[42,2,42,3],[32,8,32,9],[33,8,33,9],[34,8,34,9],[44,8,44,9],[41,8,41,9],[40,8,40,9],[39,8,39,9],[36,8,36,9],[37,8,37,9],[50,2,50,3],[45,8,45,9],[58,2,58,3],[27,8,27,9],[28,7,31,7],[45,2,45,3],[43,8,43,9],[47,8,47,9],[49,8,49,9],[48,8,48,9],[55,8,55,9],[53,8,53,9],[52,8,52,9],[51,8,51,9],[50,8,50,9],[46,8,46,9],[51,2,51,3],[54,8,54,9],[56,8,56,9],[44,2,44,3],[28,6,31,6],[38,2,38,3],[34,2,34,3],[33,2,33,3],[74,2,74,3],[73,2,73,3],[72,2,72,3],[74,8,74,9],[72,8,72,9],[73,8,73,9],[71,8,71,9],[61,8,61,9],[61,2,61,3],[62,8,62,9],[59,8,59,9],[60,8,60,9],[70,2,70,3],[70,8,70,9],[64,8,64,9],[65,2,65,3],[58,8,58,9],[57,8,57,9],[65,8,65,9],[67,8,67,9],[68,2,68,3],[68,8,68,9],[67,2,67,3],[69,8,69,9],[63,2,63,3],[66,8,66,9],[63,8,63,9]]}
[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,"I2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME - STOCK AND WORK IN PROGRESS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",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",null,"(c)","comparison of the top ten stock lines this year with last."]
["A7",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A8",4,"For construction contracts under IFRS, FRS 101 or FRS 102 complete I3  construction contracts."]
["A9","Ownership"]
["A10",5,"Enquire if any of the stock is held on behalf of third parties and ensure that such items are excluded from stock.  Where material, obtain confirmation from the third party."]
["A11",6,"Where stock that is material in value is held by third parties on behalf of the company do either one or both of the following:"]
["A12",null,"(a)","Request confirmation from the third party as to the quantities and condition of stock held. "]
["A13",null,"(b)","Inspect the stock and carry out other appropriate procedures such as test counts as per ISA 501.A16."]
["A14",7,"Consider whether any consignment stock has been properly accounted for."]
["A15","Existence"]
["A16",8,"Complete the stocktake attendance programme, I4.  "]
["A17",null,"(a)","Ascertain whether there is anything in the stocktake attendance report that requires us to revise our risk assessment for stock."]
["A18",null,"(b)","Trace all items selected at the stocktake to the final stock sheets, and, where appropriate, internal stock records.  Obtain explanations for any differences."]
["A19",9,"Select a sample of items from the final stock sheets and trace to the copies of the rough stock sheets taken during the stocktake."]
["A20",10,"If the stocktake is conducted at a date other than the date of the financial statements, then, in addition to completing the attendance at stocktake programme I4, perform audit procedures to obtain audit evidence about whether changes in stock between the count date and the date of the financial statements are properly recorded."]
["A21",11,"Where there is stock or work in progress that is material in value and has not been physically verified at the year-end stocktake attendance:"]
["A22",null,"(a)","make or observe some physical counts on an alternative date; and "]
["A23",null,"(b)","perform audit procedures on intervening transactions."]
["A24",null,"(c)","specify below any other audit work required to verify existence and condition:"]
["A25"]
["A26"]
["A27"]
["A28","Valuation"]
["A29",12,"Test the additions and extensions of the final stock sheet."]
["A30",13,"Ascertain the method used for valuing stock and consider whether:"]
["A31",null,"(a)","It has been correctly applied."]
["A32",null,"(b)","It is an acceptable basis of valuation under applicable legislation and accounting standards."]
["A33",null,"(c)","It is consistent with previous years and with the company’s accounting policy."]
["A34",14,"Review work in progress and manufactured finished goods and ensure that:"]
["A35",null,"(a)","the material costs have been correctly recorded;"]
["A36",null,"(b)","the allocation of labour costs has been applied correctly, consistently and is reasonable;"]
["A37",null,"(c)","the allocation of overheads has been applied correctly, consistently and is reasonable."]
["A38",15,"Consider whether there are any construction contracts within the scope of the audit programme at I3."]
["A39","Provisions"]
["A40",16,"Obtain details of the basis for making provisions and determine if it is both adequate and consistent."]
["A41",17,"Where the client determines the provision on the basis of a formula consider whether:"]
["A42",null,"(a)","it is appropriate for the nature of business;"]
["A43",null,"(b)","it is consistent;"]
["A44",null,"(c)","it has been accurately applied;"]
["A45",null,"(d)","where the formula relies on the age of the stock or work in progress, check to ensure that the ageing is accurate."]
["A46",18,"Review the stock sheets and ensure that adequate provision has been made for any items identified as damaged, slow moving or obsolete."]
["A47",19,"Review all items of stock and work in progress and consider whether any further provision is necessary."]
["A48",null,"(a)","Review WIP and ensure that provision has been made against any “old” jobs."]
["A49",null,"(b)","When assessing the need for any further provision consider the following:"]
["A50",null,"-  ","whether production levels are falling;"]
["A51",null,"-  ","whether stock levels are high in comparison to orders received and anticipated demand;"]
["A52",null,"-  ","any fluctuations in cost or selling price;"]
["A53",null,"- ","any likely change in technology or market demands."]
["A54",20,"Select a sample of stock and work in progress items and compare costs to the selling price less expenditure necessary for realisation."]
["A55",null,"(a)","Lines need to be examined individually.  Losses on one line cannot be set off against profits on another."]
["A56",null,"(b)","Where a provision is made on a finished product consider whether any provision should be made against WIP and materials used in the process."]
["A57",null,"Note. Expenditure necessary for realising stock and work in progress  should include a proportion of marketing, selling and distribution expenses as well as an allowance for scrap and reworking costs."]
["A58","Cut-off"]
["A59",21,"Review the results of the tests on cut-off carried out on debtors and creditors and ensure they provide adequate assurance as to the accuracy of the year end cut-off."]
["A60","Foreign currencies"]
["A61",22,"Ensure that the entity accounted for foreign currency transactions in accordance with applicable accounting standards."]
["A62","Presentation and disclosure"]
["A64",23,"Ensure that there is evidence on the file to support the disclosures made such as replacement value, work in progress or payments on account."]
["A65",24,"Ensure that payments on account are properly presented in accordance with applicable accounting standards."]
["A66","Bespoke tests"]
["A67",25,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A68","Conclusion"]
["A69",26,"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."]
["A70",27,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A71",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."]

{"sheet":"I3","index":108,"n_rows":59,"n_cols":10,"rows_kept":59,"cut":false,"hidden":false,"merged":[[3,0,3,9],[6,1,6,2],[4,7,4,8],[11,7,11,8],[6,7,6,8],[5,7,5,8],[9,7,9,8],[13,7,13,8],[10,1,10,2],[10,7,10,8],[7,1,7,2],[7,7,7,8],[8,7,8,8],[12,1,12,2],[12,7,12,8],[33,7,33,8],[18,7,18,8],[19,1,19,2],[19,7,19,8],[26,7,26,8],[32,7,32,8],[28,7,28,8],[29,7,29,8],[30,7,30,8],[31,7,31,8],[14,7,14,8],[14,1,14,2],[27,7,27,8],[22,7,22,8],[20,7,20,8],[21,7,21,8],[25,7,25,8],[15,7,15,8],[15,1,15,2],[23,7,23,8],[16,7,16,8],[24,7,24,8],[17,7,17,8],[24,1,24,2],[34,1,34,2],[35,1,35,2],[34,7,34,8],[35,7,35,8],[38,7,38,8],[37,7,37,8],[36,7,36,8],[49,7,49,8],[51,7,51,8],[53,7,53,8],[41,7,41,8],[51,1,51,2],[52,1,52,2],[49,1,49,2],[42,7,42,8],[50,7,50,8],[48,7,48,8],[47,7,47,8],[46,7,46,8],[39,1,39,2],[39,7,39,8],[40,7,40,8],[45,7,45,8],[45,1,45,2],[43,7,43,8],[44,7,44,8],[54,1,54,2],[54,7,54,8],[52,7,52,8],[55,7,55,8],[58,1,58,2],[58,7,58,8],[56,1,56,2],[56,7,56,8],[57,1,57,2],[57,7,57,8]]}
["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,"I3"]
["File Number: Enter file number"]
["AUDIT PROGRAMME - CONSTRUCTION CONTRACTS"]
[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."]
["Existence"]
[4,"Obtain a list of construction contracts from the client. Ensure existence by selecting a sample from the list and inspecting supporting documents, e.g. Signed contracts, board minutes etc."]
["Valuation"]
[5,"Test the additions and extensions of the final contracts listings."]
[6,"Ascertain the method used for valuing construction contracts and consider whether:"]
[null,"(a)","It has been correctly applied."]
[null,"(b)","It is an acceptable basis of valuation under applicable accounting standards."]
[null,"(c)","It is consistent with previous years and with the company’s accounting policy."]
[7,"Review construction contracts and ensure that:"]
[null,"(a)","Costs have been recorded accurately and in accordance with applicable accounting standards;"]
[null,"(b)","the material costs have been correctly recorded with sufficient appropriate supporting evidence;"]
[null,"(c)","the allocation of labour costs has been applied correctly, consistently and is reasonable;"]
[null,"(d)","the allocation of overheads has been applied correctly, consistently and is reasonable."]
[8,"Review construction contracts and:"]
[null,"(a)","Consider the reasonableness of the total estimated costs, gross profit/losses and expected costs to complete. Discuss with the client where applicable."]
[null,"(b)","Confirm the basis on which the client has estimated the stage of completion and recognised revenue and costs."]
[null,"(c)","Consider whether revenue has been recognised by reference to the stage of completion of contract activity."]
[null,"(d)","Review any revenue and costs recognised in the light of work carried out (i.e., stage of completion), costs to date, expected costs to complete and total contract value."]
[null,"(e)","Review contract revenue and ensure that the following items are recorded correctly in accordance with applicable accounting standards:\n - variations in contract work;\n - claims on reimbursement for costs;\n - incentive payments."]
[null,"(f)","Ensure that adequate provision has been made for any anticipated losses."]
[null,"(g)","For a change in the estimate of contract revenue or costs, ensure it is accounted for in accordance with applicable accounting standards. Make enquiries of management concerning the reason for any unusual or significant change in estimate."]
[null,"(h)","Discuss with appropriate client the impact, if any, on the financial statements for any disputes or delays on construction contracts."]
["Provisions"]
[9,"Obtain details of the basis for making provisions and determine if it is both adequate and consistent."]
[null,"Where the client determines the provision on the basis of a formula consider whether:"]
[null,"-  ","it is appropriate for the nature of business;"]
[null,"-  ","it is consistent;"]
[null,"-  ","it has been accurately applied."]
[10,"Review all construction contracts and consider whether any further provision is necessary."]
[null,"(a)","Review all construction contracts and ensure that provision has been made against any completed jobs."]
[null,"(b)","When assessing the need for any further provision consider the following:"]
[null,"-  ","whether production levels are falling;"]
[null,"-  ","any fluctuations in cost or selling price;"]
[null,"- ","any likely change in technology or market demands."]
[11,"Select a sample of construction contracts and compare costs to the contract price less expenditure necessary for realisation."]
[null,"(a)","Contracts need to be examined individually.  Losses on one contract cannot be set off against profits on another."]
[null,"(b)","Where a provision is made on a contract near completion consider whether any provision should be made against similar contracts and related inventories."]
["Cut-off"]
[12,"Review the results of the tests on cut-off carried out on trade receivables and payables and ensure they provide adequate assurance as to the accuracy of the year end cut-off."]
["Presentation and disclosure"]
[13,"Ensure that there is evidence on the file to support the disclosures made such as payments on account."]
[14,"Ensure that disclosures are properly presented in accordance with applicable accounting standards."]
["Bespoke tests"]
[15,"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"]
[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."]
[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":"I4","index":109,"n_rows":76,"n_cols":10,"rows_kept":76,"cut":false,"hidden":false,"merged":[[3,0,3,9],[4,7,4,8],[5,7,5,8],[8,7,8,8],[7,7,7,8],[6,1,6,2],[6,7,6,8],[9,7,9,8],[12,7,12,8],[36,1,36,2],[10,7,10,8],[11,7,11,8],[33,7,33,8],[36,7,36,8],[17,7,17,8],[34,7,34,8],[23,7,23,8],[13,7,13,8],[28,7,28,8],[16,7,16,8],[22,7,22,8],[21,7,21,8],[24,7,24,8],[52,1,52,2],[14,7,14,8],[26,7,26,8],[19,7,19,8],[43,1,43,2],[35,7,35,8],[15,7,15,8],[25,7,25,8],[32,7,32,8],[15,1,15,2],[27,7,27,8],[26,1,26,2],[20,7,20,8],[18,7,18,8],[29,7,29,8],[31,7,31,8],[54,7,54,8],[49,7,49,8],[51,7,51,8],[45,7,45,8],[50,7,50,8],[46,7,46,8],[53,7,53,8],[41,7,41,8],[37,7,37,8],[38,7,38,8],[45,1,45,2],[47,7,47,8],[42,7,42,8],[63,7,63,8],[61,7,61,8],[62,7,62,8],[60,7,60,8],[30,7,30,8],[52,7,52,8],[44,7,44,8],[43,7,43,8],[48,7,48,8],[59,7,59,8],[58,7,58,8],[57,7,57,8],[55,7,55,8],[56,7,56,8],[39,7,39,8],[40,7,40,8],[61,1,61,2],[57,1,57,2],[60,1,60,2],[63,1,63,2],[59,1,59,2],[62,1,62,2],[58,1,58,2],[69,7,69,8],[64,1,64,2],[64,7,64,8],[65,7,65,8],[66,1,66,2],[66,7,66,8],[68,7,68,8],[67,1,67,2],[67,7,67,8],[69,1,69,2],[75,7,75,8],[70,1,70,2],[70,7,70,8],[72,7,72,8],[71,7,71,8],[74,7,74,8],[73,7,73,8],[75,1,75,2]]}
["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,"I4"]
["File Number: Enter file number"]
["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":"Issb","index":110,"n_rows":46,"n_cols":20,"rows_kept":46,"cut":false,"hidden":false,"merged":[[45,16,47,19],[8,16,8,17],[45,2,46,5],[45,9,47,12],[8,12,8,13],[8,14,8,15],[42,7,44,8],[7,16,7,17],[8,18,8,19],[27,18,28,19],[0,18,0,19],[1,18,1,19],[3,0,3,19],[5,14,5,15],[5,16,5,17],[5,18,5,19],[6,18,6,19],[7,18,7,19],[6,16,6,17],[42,0,44,1],[7,12,7,13],[6,12,6,13],[6,14,6,15],[7,14,7,15],[42,14,44,15]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
["SAMPLE SELECTION PLANNING – Stock and WIP"]
["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 procedures* or compliance*) = Inherent risk factor (table figure) x 2/3"]
["OR"]
["Test of detail and analytical procedures and compliance = Inherent risk factor (table figure) x 1/2"]
[]
[]
["Performance materiality",null,null,null,null,"=",null,"Materiality",null,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,"Assertion risk",null,null,null,null,null,null,"Assertion risk",null,null,null,null,null,null,"Assertion risk"]
[null,null,null,"L","M","H",null,null,null,null,"L","M","H",null,null,null,null,"L","M","H"]
["Financial statement level risk",null,"L",20,25,30,null,"Financial statement level risk",null,"L",13,17,20,null,"Financial statement level 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 procedures* or tests of control*)",null,null,null,null,null,null,"Table 3 – for tests of detail and analytical procedures and tests of control"]

{"sheet":"Ji","index":111,"n_rows":25,"n_cols":4,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["J",null,"DEBTORS AND PREPAYMENTS "]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme"]
[]
[3,null,"List of debtor balances"]
[]
[4,null,"Bad and doubtful debts"]
[]
[5,null,"Prepayments"]
[]
[6,null,"Summary of debtors’ circularisation results"]
[]
[7,null,"Certificate/confirmation replies"]
[]
[8]
[]
[9]
[]
[10]

{"sheet":"Js","index":112,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[3,0,3,7],[4,4,4,5],[4,6,4,8],[16,0,16,1],[6,0,6,2],[7,1,7,2],[8,1,8,2],[12,1,12,2],[9,1,9,2],[22,0,22,1],[23,0,23,1],[11,1,11,2],[10,1,10,2],[17,0,17,1],[19,0,19,8],[20,0,20,8],[14,0,14,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"J"]
["File Number: Enter file number"]
["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 trade debtors are due at the value recorded.",null,null,{"$f":"IF('PCAS - Questions'!C151=\"Yes\",CONCATENATE(IF('PCAS - Questions'!C152=\"Yes\",CONCATENATE('J2'!B14, \", \", 'J2'!B15),\"\"),IF(AND('PCAS - Questions'!C152=\"Yes\",'PCAS - Questions'!C153=\"Yes\"),CONCATENATE(\", \", 'J2'!B16),\"\"),IF('PCAS - Questions'!C152=\"Yes\",CONCATENATE(\", \", 'J2'!B32),\"\"),IF('PCAS - Questions'!C152=\"Yes\",CONCATENATE(\", \", 'J2'!B37),\"\")),\"\")","v":"4, 5, 6, 6, 7"},null,"Yes/No"]
[2,"To ensure that adequate provision has been made for all bad and doubtful trade debts",null,null,{"$f":"IF('PCAS - Questions'!C151=\"Yes\",IF('PCAS - Questions'!C152=\"Yes\",CONCATENATE('J2'!B39, \", \", 'J2'!B44),\"\"),\"\")","v":"8, 9"},null,"Yes/No"]
[3,"To ensure that proper cut-offs has been made.",null,null,{"$f":"IF(AND('PCAS - Questions'!C151=\"Yes\",'PCAS - Questions'!C152=\"Yes\"),CONCATENATE('J2'!B46, \", \", 'J2'!B47,\", \", 'J2'!B50),\"\")","v":"10, 11, 12"},null,"Yes/No"]
[4,"To ensure that all trade debts are properly disclosed.",null,null,{"$f":"IF('PCAS - Questions'!C151=\"Yes\",CONCATENATE(IF('PCAS - Questions'!C152=\"Yes\",'J2'!B37,\"\"),IF(AND('PCAS - Questions'!C152=\"Yes\", 'PCAS - Questions'!C156=\"Yes\"),\", \",\"\"), IF('PCAS - Questions'!C156=\"Yes\",'J2'!B64,\"\"),\"\"),\"\")","v":"7, 18"},null,"Yes/No"]
[5,"To ensure that prepayments and loan debtors (including staff and directors) are properly valued, classified, and verified.",null,null,"14, 15, 16, 17, 18",null,"Yes/No"]
[6,"To confirm that all necessary disclosures concerning debtors have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('PCAS - Questions'!C151=\"Yes\",CONCATENATE('J2'!B68, \", \", 'J2'!B69,\", \", 'J2'!B70,\", \", 'J2'!B71),\"\")","v":"17, 18, 19, 20"},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 appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* trade and other 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":"J2","index":113,"n_rows":77,"n_cols":11,"rows_kept":77,"cut":false,"hidden":false,"merged":[[50,14,50,15],[55,8,55,9],[51,8,51,9],[50,12,50,13],[50,8,50,9],[51,2,51,3],[74,15,74,16],[74,11,74,12],[73,11,73,12],[73,13,73,14],[73,15,73,16],[61,8,61,9],[72,8,72,9],[68,8,68,9],[63,8,63,9],[64,8,64,9],[74,13,74,14],[65,15,65,16],[65,13,65,14],[65,11,65,12],[65,8,65,9],[66,8,66,9],[74,8,74,9],[71,8,71,9],[62,8,62,9],[13,2,13,3],[16,8,16,9],[15,8,15,9],[36,2,36,3],[49,2,49,3],[47,8,47,9],[39,8,39,9],[43,2,43,3],[38,8,38,9],[41,8,41,9],[43,8,43,9],[54,8,54,9],[53,8,53,9],[52,8,52,9],[45,2,45,3],[45,8,45,9],[35,8,35,9],[31,8,31,9],[44,8,44,9],[46,2,46,3],[48,8,48,9],[49,8,49,9],[76,2,76,3],[75,8,75,9],[73,8,73,9],[76,8,76,9],[74,2,74,3],[46,8,46,9],[38,2,38,3],[40,8,40,9],[28,8,28,9],[34,8,34,9],[37,8,37,9],[36,8,36,9],[33,8,33,9],[57,8,57,9],[75,2,75,3],[29,8,29,9],[30,8,30,9],[32,8,32,9],[42,8,42,9],[31,2,31,3],[58,8,58,9],[60,2,60,3],[60,8,60,9],[59,8,59,9],[12,8,12,9],[11,8,11,9],[11,2,11,3],[69,8,69,9],[67,8,67,9],[67,2,67,3],[69,2,69,3],[72,2,72,3],[68,2,68,3],[70,2,70,3],[70,8,70,9],[61,2,61,3],[56,2,56,3],[63,2,63,3],[56,8,56,9],[14,2,14,3],[14,8,14,9],[15,2,15,3],[17,8,17,9],[19,8,19,9],[18,8,18,9],[22,8,22,9],[23,8,23,9],[13,8,13,9],[3,1,3,10],[4,8,4,9],[5,8,5,9],[8,8,8,9],[7,2,7,3],[6,2,6,3],[6,8,6,9],[10,8,10,9],[7,8,7,9],[9,8,9,9]]}
[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,"J2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME – DEBTORS AND PREPAYMENTS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",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",null,"(c)","comparison of the top ten customers this year with last."]
["A7",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A8","Cost/existence"]
["A9",4,"Obtain or prepare an aged list of balances and test the casts."]
["A10",5,"Agree the aged list of balances to the control account.  Obtain explanations for all material adjustments to the control account."]
["A11",6,"Perform a debtors circularisation. Ensuring that control of the process is maintained:"]
["A12",null,"(a)","Select a sample of accounts for confirmation from a complete list of balances (include nil and credit balances where applicable).  Record the details on the standard working paper."]
["A13",null,"(b)","Confirm with client the debtors you wish to circularise.  "]
["A14",null,"(c)","Obtain explanations where the client does not want you to circularise particular balances and consider alternative procedures that can be applied."]
["A15",null,"(d)","Consider whether the refusal to allow circularisation of particular balances:"]
["A16",null,null,"(i) is indicative of fraud; or"]
["A17",null,null,"(ii) imposes a limitation of scope on the audit."]
["A18",null,"(e)","Send the confirmation requests.  Enclose a prepaid envelope for return to the firm.  Ensure the reply part of the letter is properly referenced."]
["A19",null,"(f)","In respect of each reply:"]
["A20",null,null,"(i) record it on the control sheet;"]
["A21",null,null,"(ii) agree or reconcile the balance to that shown in the client's records;"]
["A22",null,null,"(iii) investigate any exceptions;"]
["A23",null,null,"(iv) consider whether any of the exceptions are indicative of fraud or other misstatement."]
["A24",null,"(g)","Where replies are not received within a reasonable period send a follow-up letter."]
["A25",null,"(h)","Follow the alternative procedures for any unfavourable responses or where no response obtained."]
["A26",null,"(i)","Summarise the results and consider whether adequate audit comfort has been obtained for trade debtors."]
["A27",6,"Where circularisation has not been carried out select a sample of trade debtors or where unsatisfactory results are obtained carry out alternative procedures."]
["A28",null,"(a)","Examine the ledger for cash after date."]
["A29",null,"(b)","For unpaid items inspect proof of delivery or despatch.  If no such documentation is available, inspect the sales invoice supporting them."]
["A30",null,"(c)","Review correspondence files for items in (b) to determine whether any disputes exist."]
["A31",null,"(d)","Consider requesting a transaction history from key customers."]
["A32",7,"List all credit balances over £_________  and obtain explanations."]
["A33","Valuation"]
["A34",8,"Review ledger accounts and obtain a list of any debts with balances:"]
["A35",null,"(a)","not paid within ………… months of the period end;"]
["A36",null,"(b)","in excess of their credit limit;"]
["A37",null,"(c)","in the hands of liquidators or receivers;"]
["A38",null,"(d)","in the hands of solicitors for collection."]
["A39",9,"Compare the client’s provision with the list completed under 9 above and consider its adequacy.  Obtain explanations for and justify any material accounts omitted from the client’s list."]
["A40","Cut-off"]
["A41",10,"Review credit notes after the year end and consider whether these have been accounted for in the correct period."]
["A42",11,"If the company has despatch records, examine sales and despatch records before and after the year end and ensure that:"]
["A43",null,"(a)","all goods despatched before the year end are excluded from stock and included in sales and debtors where appropriate."]
["A44",null,"(b)","all goods despatched after the year end are included in stock and excluded from sales and debtors where appropriate.\n(Refer to stock attendance notes.)"]
["A45",12,"If the company does not have despatch records, specify below the audit work to ensure that cut-off has been correctly applied:\n-\n\n-"]
["A46","Prepayments"]
["A47",13,"Obtain or prepare a list of items included as prepayments:"]
["A48",null,"(a)","Test mathematical accuracy."]
["A49",null,"(b)","Vouch material items to bank statements and invoices."]
["A50",null,"(c)","Review for reasonableness and verify significant/unusual items, comparing with last year and expectations."]
["A51","Other debtors"]
["A52",14,"Obtain or prepare a list of other debtors."]
["A53",null,"(a)","Vouch material items to supporting documentation."]
["A54",null,"(b)","Compare with previous year and enquire into major differences."]
["A55","Loans"]
["A56",15,"Ensure that no loans have been made to directors unless within the provisions of the Companies Act 2006."]
["A57",16,"Where there are loans at below market rates that are not repayable on demand, have they been discounted to the net present value of future cash flows receivable?"]
["A58","Long-term debts/retentions"]
["A59",18,"Where a debt, or portion thereof is recoverable after more than one year, consider:"]
["A60",null,"(a)","whether any provision is necessary;"]
["A61",null,"(b)","whether adequate disclosure has been made."]
["A62","Presentation and disclosure"]
["A63",17,"Ensure that there is evidence on the file to support the disclosures made such as long term debtors."]
["A64",18,"Review transactions and balances with directors and ensure they are properly presented as related party transactions."]
["A65",19,"Where a director's loan account is overdrawn ensure that details of each advance and repayment are disclosed (including, where prepared, in the abbreviated accounts)."]
["A66",20,"Ensure that any factored debts have been accounted for in accordance with the substance of the agreement."]
["A67","Bespoke tests"]
["A68",21,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A69","Conclusion"]
["A70",22,"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."]
["A71",23,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A72",24,"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":"Jop01","index":114,"n_rows":19,"n_cols":9,"rows_kept":19,"cut":false,"hidden":false,"merged":[[13,2,13,4],[13,5,13,6],[13,7,13,8],[4,1,4,8],[12,2,12,4],[12,5,12,6],[12,7,12,8],[19,0,34,8],[14,2,14,4],[14,5,14,6],[14,7,14,8],[15,2,15,4],[15,5,15,6],[15,7,15,8]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"J6"]
["File Number: Enter file number"]
["SUMMARY OF DEBTORS’ CIRCULARISATION RESULTS"]
["As at"]
[]
[null,null,null,null,"No.",null,"Value",null,"% Value"]
["Total debtor balances"]
["Total balances circularised (A)"]
[]
["Results of test:"]
[]
["Balances confirmed by circularisation (B)"]
["Balances confirmed by cash after date (D)"]
["Balances confirmed by alternative procedures (F)"]
["Total (G)"]
["Unconfirmed balances i.e., audit error (A-G)"]
[]
["Conclusion"]

{"sheet":"Jop02","index":115,"n_rows":6,"n_cols":9,"rows_kept":6,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,"Date:",null,"J"]
["File Number: Enter file number"]
["Debtors’ circularisation sheet"]
[null,"A","B","C","D","E","                  ","F"]
["Customer","Balance\n£","Balance accepted\n£","Disputed balance (A-B)\n£","Balance confirmed by cash after date\n£","Remaining unaudited balance (C-D)\n£","Alternative procedures undertaken on column E items e.g. sample check on proof of sale","Balances confirmed by alternative procedures\n£","Unconfirmed balances\n£"]

{"sheet":"Jssb","index":116,"n_rows":46,"n_cols":20,"rows_kept":46,"cut":false,"hidden":false,"merged":[[45,16,47,19],[8,16,8,17],[45,2,46,5],[45,9,47,12],[8,12,8,13],[8,14,8,15],[42,7,44,8],[7,16,7,17],[8,18,8,19],[27,18,28,19],[0,18,0,19],[1,18,1,19],[3,0,3,19],[5,14,5,15],[5,16,5,17],[5,18,5,19],[6,18,6,19],[7,18,7,19],[6,16,6,17],[42,0,44,1],[7,12,7,13],[6,12,6,13],[6,14,6,15],[7,14,7,15],[42,14,44,15]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
["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 procedures* or compliance*) = Inherent risk factor (table figure) x 2/3"]
["OR"]
["Test of detail and analytical procedures and compliance = Inherent risk factor (table figure) x 1/2"]
[]
[]
["Performance materiality",null,null,null,null,"=",null,"Materiality",null,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,"Assertion risk",null,null,null,null,null,null,"Assertion risk",null,null,null,null,null,null,"Assertion risk"]
[null,null,null,"L","M","H",null,null,null,null,"L","M","H",null,null,null,null,"L","M","H"]
["Financial statement level risk",null,"L",20,25,30,null,"Financial statement level risk",null,"L",13,17,20,null,"Financial statement level 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 procedures* or tests of control*)",null,null,null,null,null,null,"Table 3 – for tests of detail and analytical procedures and tests of control"]

{"sheet":"Ki","index":117,"n_rows":21,"n_cols":4,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["K",null,"BANK BALANCES AND CASH "]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme"]
[]
[3,null,"Bank reconciliations"]
[]
[4,null,"Bank certificates"]
[]
[5,null,"Cash counts"]
[]
[6]
[]
[7]
[]
[8]

{"sheet":"Ks","index":118,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":false,"merged":[[4,6,4,8],[14,0,14,1],[15,0,15,1],[6,0,6,2],[4,4,4,5],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[21,0,21,1],[17,0,17,8],[18,0,18,8],[12,0,12,8],[20,0,20,1]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"K"]
["File Number: Enter file number"]
["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,{"$f":"IF('PCAS - Questions'!C163=\"Yes\",\"4, 5\",\"\")","v":"4, 5"},null,"Yes/No"]
[2,"To ensure that bank balances and overdrafts are correctly disclosed.",null,null,{"$f":"IF('PCAS - Questions'!C163=\"Yes\",\"6, 7, 8\",\"\")","v":"6, 7, 8"},null,"Yes/No"]
[3,"To ensure that cash balances are genuine and have been included at the correct amount",null,null,{"$f":"IF('PCAS - Questions'!C163=\"Yes\",IF('PCAS - Questions'!C164=\"Yes\",CONCATENATE('K2'!B24,\", \",'K2'!B25,\", \",'K2'!B26,\", \",'K2'!B28,\", \",'K2'!B29,\", \",'K2'!B30),\"\"),\"\")","v":"9, 10, 11, 12, 13, 14"},null,"Yes/No"]
[4,"To confirm that all necessary disclosures concerning bank and cash balances have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('PCAS - Questions'!C163=\"Yes\",CONCATENATE('K2'!B32,\", \",'K2'!B33),\"\")","v":"15, 16"},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 appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* bank 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":"K2","index":119,"n_rows":41,"n_cols":11,"rows_kept":41,"cut":false,"hidden":false,"merged":[[3,1,3,10],[4,8,4,9],[5,8,5,9],[6,8,6,9],[6,2,6,3],[7,2,7,3],[8,8,8,9],[11,8,11,9],[9,8,9,9],[25,8,25,9],[24,8,24,9],[12,8,12,9],[10,8,10,9],[25,2,25,3],[7,8,7,9],[13,2,13,3],[13,8,13,9],[10,2,10,3],[12,2,12,3],[24,2,24,3],[18,8,18,9],[14,8,14,9],[19,2,19,3],[20,8,20,9],[19,8,19,9],[23,2,23,3],[23,8,23,9],[21,2,21,3],[20,2,20,3],[22,8,22,9],[21,8,21,9],[15,8,15,9],[16,8,16,9],[17,8,17,9],[32,2,32,3],[27,8,27,9],[28,8,28,9],[29,8,29,9],[27,2,27,3],[28,2,28,3],[32,8,32,9],[31,2,31,3],[26,8,26,9],[29,2,29,3],[40,2,40,3],[38,8,38,9],[40,8,40,9],[30,8,30,9],[35,8,35,9],[39,8,39,9],[37,8,37,9],[38,2,38,3],[33,8,33,9],[39,2,39,3],[36,8,36,9],[36,2,36,3],[34,8,34,9],[31,8,31,9]]}
[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,"K2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME - BANK BALANCES AND CASH"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",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","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 or prepare 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 company has not exceeded any restrictions on borrowing powers imposed in the Articles of Association or any loan agreement."]
["A18","Cash"]
["A19",9,"For businesses receiving cash income, ensure unbanked takings before and after the year end have been accounted for in the correct period."]
["A20",10,"For businesses receiving cash income, ensure that all unbanked takings at the year end have been banked on a timely basis in the new period."]
["A21",11,"Obtain certificates for all cash balances not counted."]
["A22","Foreign currencies"]
["A23",12,"Note the functional and presentation currencies that are applied by the company when either or both are other than Sterling."]
["A24",13,"Confirm that the functional currency has been determined in accordance with the requirements of IAS 21, FRS 101 or FRS 102."]
["A25",14,"Confirm that all monetary assets have been translated at the closing rate."]
["A26","Presentation and disclosure"]
["A27",15,"Ensure that there is evidence on the file to support all disclosures made."]
["A28",16,"Review the bank letter:"]
["A29",null,"(a)","For any indication of undisclosed related parties or related party transactions such as guarantees given by the directors; and"]
["A30",null,"(b)","Ensure that all necessary disclosures have been made."]
["A31","Bespoke tests"]
["A32",17,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A33","Conclusion"]
["A34",18,"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."]
["A35",19,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A36",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":"Li","index":120,"n_rows":27,"n_cols":4,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["L",null,"CREDITORS AND ACCRUALS"]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme"]
[]
[3,null,"List of creditor balances"]
[]
[4,null,"Accruals "]
[]
[5,null,"Directors' accounts: summary"]
[]
[6,null,"Hire purchase/finance leases"]
[]
[7,null,"Summary of creditors circularisation results"]
[]
[8,null,"Certificates/confirmation replies"]
[]
[9]
[]
[10]
[]
[11]

{"sheet":"Ls","index":121,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[3,0,3,7],[16,0,16,1],[4,4,4,5],[4,6,4,8],[8,1,8,2],[9,1,9,2],[12,1,12,2],[6,0,6,2],[14,0,14,8],[7,1,7,2],[10,1,10,2],[11,1,11,2],[23,0,23,1],[19,0,19,8],[20,0,20,8],[22,0,22,1],[17,0,17,1]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"L"]
["File Number: Enter file number"]
["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,{"$f":"IF(AND('PCAS - Questions'!C170=\"Yes\",'PCAS - Questions'!C171=\"Yes\"),\"4, 5\",\"\")","v":"4, 5"},null,"Yes/No"]
[2,"To ensure that trade creditors have been fully and accurately recorded.",null,null,{"$f":"IF('PCAS - Questions'!C170=\"Yes\",CONCATENATE(IF('PCAS - Questions'!C171=\"Yes\",CONCATENATE('L2'!B17,\", \"),\"\"),IF(AND('PCAS - Questions'!C171=\"Yes\",'PCAS - Questions'!C172=\"Yes\"),CONCATENATE('L2'!B18,\", \"),\"\"),IF('PCAS - Questions'!C171=\"Yes\",CONCATENATE('L2'!B34,\", \",'L2'!B46),\"\")),\"\")","v":"6, 7, 8, 9"},null,"Yes/No"]
[3,"To ensure that proper cut-off has been applied.",null,null,{"$f":"IF(AND('PCAS - Questions'!C170=\"Yes\",'PCAS - Questions'!C171=\"Yes\"),CONCATENATE('L2'!B48,\", \",'L2'!B51),\"\")","v":"10, 11"},null,"Yes/No"]
[4,"To ensure that all hire purchase and finance leases have been accounted for in accordance with applicable accounting standards.",null,null,{"$f":"IF(AND('PCAS - Questions'!C170=\"Yes\",'PCAS - Questions'!C175=\"Yes\"),CONCATENATE('L2'!B53,\", \",'L2'!B57,\", \",'L2'!B58),\"\")","v":"12, 13, 14"},null,"Yes/No"]
[5,"To ensure that all material accruals, loans and other creditors have been properly accounted for.",null,null,{"$f":"IF('PCAS - Questions'!C170=\"Yes\",CONCATENATE('L2'!B60,\", \",'L2'!B64,\", \",'L2'!B65,\", \",'L2'!B67,\", \",'L2'!B71,\", \",'L2'!B72),\"\")","v":"15, 16, 17, 18, 19, 20"},null,"Yes/No"]
[6,"To confirm that all necessary disclosures concerning creditors have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('PCAS - Questions'!C170=\"Yes\",CONCATENATE('L2'!B74,\", \",'L2'!B75),\"\")","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 appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* trade and other creditors 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":"L2","index":122,"n_rows":82,"n_cols":11,"rows_kept":82,"cut":false,"hidden":false,"merged":[[76,8,76,9],[63,8,63,9],[72,8,72,9],[74,8,74,9],[71,2,71,3],[71,8,71,9],[81,2,81,3],[80,2,80,3],[79,2,79,3],[77,2,77,3],[81,8,81,9],[79,8,79,9],[80,8,80,9],[77,8,77,9],[78,8,78,9],[70,8,70,9],[69,8,69,9],[66,2,66,3],[68,8,68,9],[65,8,65,9],[75,8,75,9],[74,2,74,3],[73,8,73,9],[75,2,75,3],[73,2,73,3],[67,8,67,9],[70,2,70,3],[66,8,66,9],[60,8,60,9],[59,8,59,9],[64,2,64,3],[63,2,63,3],[50,2,50,3],[62,8,62,9],[56,2,56,3],[59,2,59,3],[57,2,57,3],[61,8,61,9],[45,8,45,9],[33,2,33,3],[40,8,40,9],[38,8,38,9],[34,8,34,9],[33,8,33,9],[37,8,37,9],[64,8,64,9],[17,2,17,3],[17,8,17,9],[18,8,18,9],[20,8,20,9],[54,8,54,9],[50,8,50,9],[48,8,48,9],[53,8,53,9],[51,8,51,9],[46,8,46,9],[58,8,58,9],[57,8,57,9],[52,8,52,9],[47,8,47,9],[55,8,55,9],[56,8,56,9],[3,1,3,10],[4,8,4,9],[5,8,5,9],[6,8,6,9],[6,2,6,3],[52,2,52,3],[47,2,47,3],[43,11,44,11],[44,8,44,9],[43,8,43,9],[39,8,39,9],[41,8,41,9],[19,8,19,9],[27,8,27,9],[24,8,24,9],[26,8,26,9],[25,8,25,9],[32,8,32,9],[22,8,22,9],[23,8,23,9],[21,8,21,9],[30,8,30,9],[49,8,49,9],[45,2,45,3],[16,2,16,3],[14,8,14,9],[15,8,15,9],[16,8,16,9],[14,2,14,3],[28,8,28,9],[31,8,31,9],[36,8,36,9],[29,8,29,9],[35,8,35,9],[7,2,7,3],[7,8,7,9],[8,8,8,9],[9,8,9,9],[11,8,11,9],[13,2,13,3],[13,8,13,9],[12,8,12,9],[10,8,10,9],[11,2,11,3]]}
[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,"L2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME – CREDITORS AND ACCRUALS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",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",null,"(c)","comparison of the top ten suppliers this year with last."]
["A7",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A8","Existence"]
["A9",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."]
["A10",5,"Test the casts of the list."]
["A11","Completeness"]
["A12",6,"List all debit balances over £_______ and obtain explanations.  Ensure they are correctly treated in the accounts."]
["A13",7,"Perform a creditors' circularisation. Ensuring control of the process is maintained:"]
["A14",null,"(a)","Select a sample of accounts from a complete list of balances for example an activity report (include nil and debit balances where applicable).  Record the details on the standard working paper."]
["A15",null,"(b)","Confirm with client the creditors you wish to circularise.  "]
["A16",null,"(c)","Obtain explanations where the client does not want you to circularise particular balances and consider alternative procedures that can be applied."]
["A17",null,"(d)","Consider whether the refusal to allow circularisation of particular balances:"]
["A18",null,null,"(i) is indicative of fraud; or"]
["A19",null,null,"(ii) imposes a limitation of scope on the audit."]
["A20",null,"(e)","Send the confirmation requests.  Enclose a prepaid envelope for return to the firm.  Ensure the reply part of the letter is properly referenced."]
["A21",null,"(f)","In respect of each reply:"]
["A22",null,null,"(i) record it on the control sheet;"]
["A23",null,null,"(ii) agree or reconcile the balance to that shown in the client's records;"]
["A24",null,null,"(iii) investigate any exceptions;"]
["A25",null,null,"(iv) consider whether any of the exceptions are indicative of fraud or other misstatement."]
["A26",null,"(g)","Where replies are not received within a reasonable period send a follow-up letter."]
["A27",null,"(h)","Follow the alternative procedures for any unfavourable responses or where no response is obtained."]
["A28",null,"(i)","Summarise the results and consider whether adequate audit comfort has been obtained for trade creditors."]
["A29",8,"Where a circularisation is not carried out, or the results are unsatisfactory, test creditors for completeness as follows:"]
["A30",null,"(a)","obtain the year end creditors listing;"]
["A31",null,"(b)","compare to prior year to identify obvious omissions;"]
["A32",null,"(c)","review purchase day book during the year and payments after the end to identify main suppliers;"]
["A33",null,"(d)","review purchase YTD information where available to identify major suppliers;"]
["A34",null,"(e)","enquire to major suppliers not on the list.  Ensure the list is in fact complete;"]
["A35",null,"(f)","enquire into low balances with major suppliers to ensure they are complete;"]
["A36",null,"(g)","for major suppliers (regardless of recorded balance outstanding) and for all material recorded balances, identify the related statement and agree/reconcile to the creditors’ listing;"]
["A37",null,"(h)","where a statement is not available for any major supplier(s) consider faxing a request for a copy statement;"]
["A38",null,"(i)","obtain the file for year end supplier statements.  Check a sample of other suppliers and agree/reconcile to the list of balances;"]
["A39",null,"(j)","review after-date payments.  Ensure those paying off pre-year end items are included in creditors;"]
["A40",null,"(k)","extend the scope of (j) above if statements are not retained for all suppliers."]
["A41",9,"Review invoices in the new period to ensure all material amounts have been provided for."]
["A42","Cut-off"]
["A43",10,"If the company retains goods received records, examine the goods received/purchased records immediately before and after the year end and ensure that:"]
["A44",null,"(a)","all goods delivered prior to the year end are included in stock, purchases and creditors where appropriate;"]
["A45",null,"(b)","all goods delivered after the year end are excluded from stock, purchases and creditors where appropriate."]
["A46",11,"If the company does not have goods received records, specify below the audit work to ensure that cut-off has been correctly applied:\n-\n-"]
["A47","Hire purchase & leasing"]
["A48",12,"Obtain details of all hire purchase and finance leases."]
["A49",null,"(a)","Examine new agreements and ensure that the treatment in the accounts is correct."]
["A50",null,"(b)","Ensure that only capital balances are carried forward."]
["A51",null,"(c)","Ensure that amounts carried forward are correctly classified as due within and without one year."]
["A52",13,"Confirm that any operating lease incentives have been accounted for correctly."]
["A53",14,"Have any sale and lease back transactions in the period been identified and properly accounted for as an operating or finance lease as appropriate?"]
["A54","Accruals"]
["A55",15,"Review accruals for completeness comparing to:"]
["A56",null,"(a)","last year’s list;"]
["A57",null,"(b)","expectations."]
["A58","Taxes"]
["A59",16,"Agree tax and VAT liabilities to the appropriate sections on the file."]
["A60",17,"Prepare or obtain a control account for PAYE and other deductions and ensure correct provision has been made."]
["A61","Provisions"]
["A62",18,"Review provisions."]
["A63",null,"(a)","Ensure basis of calculation is acceptable and consistent."]
["A64",null,"(b)","Check the calculation of material items."]
["A65","Other creditors"]
["A66",19,"Vouch any material other creditors to supporting documentation."]
["A67",20,"Where there are loans at below market rates that are not repayable on demand, have they been discounted to the net present value of future cash flows receivable?"]
["A68","Presentation and disclosure"]
["A69",21,"Ensure that there is evidence on the file to support all disclosures made."]
["A70",22,"Where amounts are shown as payable after more than one year consider whether this is evidence to justify this treatment."]
["A71",null,"Note. Confirmation in the letter of representation 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."]
["A72","Bespoke tests"]
["A73",23,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A74","Conclusion"]
["A75",24,"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."]
["A76",25,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A77",26,"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":"Lop01","index":123,"n_rows":19,"n_cols":9,"rows_kept":19,"cut":false,"hidden":false,"merged":[[19,0,34,8],[14,2,14,4],[14,5,14,6],[14,7,14,8],[15,2,15,4],[15,5,15,6],[15,7,15,8],[13,2,13,4],[13,5,13,6],[13,7,13,8],[4,1,4,8],[12,2,12,4],[12,5,12,6],[12,7,12,8]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"L7"]
["File Number: Enter file number"]
["SUMMARY OF CREDITORS’ CIRCULARISATION RESULTS"]
["As at"]
[]
[null,null,null,null,"No.",null,"Value",null,"% Value"]
["Total creditor balances"]
["Total balances circularised (A)"]
[]
["Results of test:"]
[]
["Balances confirmed by circularisation (B)"]
["Balances confirmed by supplier statement reconciliations (D)"]
["Balances confirmed by alternative procedures (F)"]
["Total (G)"]
["Unconfirmed balances i.e., audit error (A-G)"]
[]
["Conclusion"]

{"sheet":"Lop02","index":124,"n_rows":6,"n_cols":9,"rows_kept":6,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,"Date:",null,"L"]
["File Number: Enter file number"]
["Creditors’ circularisation sheet"]
[null,"A","B","C","D","E",null,"F"]
["Supplier","Balance\n£","Balance accepted\n£","Disputed balance (A-B)\n£","Balance confirmed by supplier statement reconciliation\n£","Remaining unaudited balance (C-D)\n£","Alternative procedures undertaken on column E items               ","Balances confirmed by alternative procedures\n£","Unconfirmed balances\n£"]

{"sheet":"Lssb","index":125,"n_rows":46,"n_cols":20,"rows_kept":46,"cut":false,"hidden":false,"merged":[[45,16,47,19],[8,16,8,17],[45,2,46,5],[45,9,47,12],[8,12,8,13],[8,14,8,15],[42,7,44,8],[7,16,7,17],[8,18,8,19],[27,18,28,19],[0,18,0,19],[1,18,1,19],[3,0,3,19],[5,14,5,15],[5,16,5,17],[5,18,5,19],[6,18,6,19],[7,18,7,19],[6,16,6,17],[42,0,44,1],[7,12,7,13],[6,12,6,13],[6,14,6,15],[7,14,7,15],[42,14,44,15]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
["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 procedures* or compliance*) = Inherent risk factor (table figure) x 2/3"]
["OR"]
["Test of detail and analytical procedures and compliance = Inherent risk factor (table figure) x 1/2"]
[]
[]
["Performance materiality",null,null,null,null,"=",null,"Materiality",null,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,"Assertion risk",null,null,null,null,null,null,"Assertion risk",null,null,null,null,null,null,"Assertion risk"]
[null,null,null,"L","M","H",null,null,null,null,"L","M","H",null,null,null,null,"L","M","H"]
["Financial statement level risk",null,"L",20,25,30,null,"Financial statement level risk",null,"L",13,17,20,null,"Financial statement level 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 procedures* or tests of control*)",null,null,null,null,null,null,"Table 3 – for tests of detail and analytical procedures and tests of control"]

{"sheet":"Mi","index":126,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["M",null,"LONG-TERM LOANS AND DEFERRED INCOME"]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme"]
[]
[3,null,"Confirmation certificates"]
[]
[4]
[]
[5]
[]
[6]

{"sheet":"Ms","index":127,"n_rows":22,"n_cols":9,"rows_kept":22,"cut":false,"hidden":false,"merged":[[3,0,3,7],[4,6,4,8],[13,0,13,1],[14,0,14,1],[8,1,8,2],[6,0,6,2],[7,1,7,2],[4,4,4,5],[20,0,20,1],[17,0,17,8],[19,0,19,1],[9,1,9,2],[11,0,11,8],[16,0,16,8],[18,0,18,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"M"]
["File Number: Enter file number"]
["SUMMARY SHEET - LONG-TERM LOANS AND DEFERRED INCOME"]
[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 all material loans have been correctly accounted for.",null,null,{"$f":"IF('PCAS - Questions'!C182=\"Yes\",\"4, 5, 6, 7\",\"\")","v":"4, 5, 6, 7"},null,"Yes/No"]
[2,"To ensure that deferred income has been correctly accounted for and is complete.",null,null,{"$f":"IF('PCAS - Questions'!C182=\"Yes\",\"8\",\"\")","v":"8"},null,"Yes/No"]
[3,"To confirm that all necessary disclosures concerning long-term loans and deferred income have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('PCAS - Questions'!C182=\"Yes\",\"9, 10\",\"\")","v":"9, 10"},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 appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* long-term loans and deferred income 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":"M2","index":128,"n_rows":27,"n_cols":11,"rows_kept":27,"cut":false,"hidden":false,"merged":[[23,8,23,9],[24,8,24,9],[24,2,24,3],[26,2,26,3],[25,2,25,3],[25,8,25,9],[26,8,26,9],[10,2,10,3],[12,2,12,3],[22,2,22,3],[21,8,21,9],[22,8,22,9],[19,2,19,3],[20,8,20,9],[20,2,20,3],[19,8,19,9],[17,2,17,3],[8,8,8,9],[9,8,9,9],[18,8,18,9],[13,8,13,9],[14,8,14,9],[10,8,10,9],[17,8,17,9],[3,1,3,10],[7,2,7,3],[6,2,6,3],[4,8,4,9],[5,8,5,9],[6,8,6,9],[7,8,7,9],[16,14,16,15],[14,2,14,3],[11,8,11,9],[12,8,12,9],[13,2,13,3],[16,12,16,13],[16,8,16,9],[15,2,15,3],[15,8,15,9]]}
[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,"M2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME – LONG-TERM LOANS AND DEFERRED INCOME"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",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","Loans"]
["A8",4,"Obtain third party verification for all material loans and confirm that other matters such as security have been dealt with."]
["A9",5,"Review loan agreements and consider the implications of any breach of covenants."]
["A10",6,"Calculate the apportionment between long and short term loans."]
["A11",7,"Review loan balances not due on demand for any below market rate loans. Ensure these are being accounted for in accordance with the applicable accounting framework."]
["A12","Deferred income"]
["A13",8,"Review the basis for deferring income and ensure that it is valid, complete and has been correctly and consistently applied."]
["A14","Presentation and disclosure"]
["A15",9,"Ensure that there is evidence on the file to support all disclosures made."]
["A16",10,"Confirm that the necessary disclosures have been made in respect of loans repayable in whole or in part after 5 years."]
["A17","Bespoke tests"]
["A18",11,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A19","Conclusion"]
["A20",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."]
["A21",13,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A22",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":"Ni","index":129,"n_rows":21,"n_cols":4,"rows_kept":21,"cut":false,"hidden":false,"merged":[[4,2,4,3]]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["N",null,"PROVISIONS, CONTINGENT LIABILITIES AND FINANCIAL COMMITMENTS"]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme"]
[]
[3,null,"Details of contingent liabilities"]
[]
[4,null,"Capital expenditure authorised/contracts placed"]
[]
[5,null,"Operating lease commitments"]
[]
[6]
[]
[7]
[]
[8]

{"sheet":"Ns","index":130,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":false,"merged":[[20,0,20,1],[21,0,21,1],[15,0,15,1],[17,0,17,8],[18,0,18,8],[19,0,19,8],[14,0,14,1],[10,1,10,2],[4,6,4,8],[3,0,3,7],[8,1,8,2],[9,1,9,2],[6,0,6,2],[4,4,4,5],[7,1,7,2],[12,0,12,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"N"]
["File Number: Enter file number"]
["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,{"$f":"IF('PCAS - Questions'!C188=\"Yes\",\"4, 5, 6, 7\",\"\")","v":"4, 5, 6, 7"},null,"Yes/No"]
[2,"To ensure that all contingent liabilities have been identified and adequate provision made.",null,null,{"$f":"IF('PCAS - Questions'!C188=\"Yes\",\"8, 9, 10, 11, 12, 13, 14, 15\",\"\")","v":"8, 9, 10, 11, 12, 13, 14, 15"},null,"Yes/No"]
[3,"To ensure that capital and other commitments have been properly accounted for.",null,null,{"$f":"IF('PCAS - Questions'!C188=\"Yes\",\"16, 17\",\"\")","v":"16, 17"},null,"Yes/No"]
[4,"To confirm that all necessary disclosures concerning provisions, contingent liabilities and commitments have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('PCAS - Questions'!C188=\"Yes\",\"18, 19\",\"\")","v":"18, 19"},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 appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* provisions, 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":"N2","index":131,"n_rows":65,"n_cols":11,"rows_kept":65,"cut":false,"hidden":false,"merged":[[44,8,44,9],[45,8,45,9],[64,2,64,3],[55,2,55,3],[56,8,56,9],[54,8,54,9],[55,8,55,9],[51,2,51,3],[63,2,63,3],[63,8,63,9],[60,2,60,3],[58,2,58,3],[61,8,61,9],[52,2,52,3],[53,8,53,9],[52,8,52,9],[64,8,64,9],[59,8,59,9],[54,2,54,3],[60,8,60,9],[62,8,62,9],[62,2,62,3],[57,2,57,3],[57,8,57,9],[58,8,58,9],[47,2,47,3],[49,8,49,9],[46,8,46,9],[50,8,50,9],[51,8,51,9],[48,8,48,9],[47,8,47,9],[30,8,30,9],[34,8,34,9],[42,8,42,9],[43,8,43,9],[43,2,43,3],[41,8,41,9],[35,2,35,3],[35,8,35,9],[40,8,40,9],[37,8,37,9],[39,8,39,9],[38,8,38,9],[32,8,32,9],[31,8,31,9],[36,8,36,9],[33,8,33,9],[19,8,19,9],[10,8,10,9],[24,8,24,9],[25,8,25,9],[21,8,21,9],[22,8,22,9],[23,8,23,9],[20,2,20,3],[20,8,20,9],[29,8,29,9],[28,8,28,9],[21,2,21,3],[27,2,27,3],[26,2,26,3],[29,2,29,3],[26,8,26,9],[27,8,27,9],[8,8,8,9],[10,2,10,3],[13,2,13,3],[9,8,9,9],[11,8,11,9],[12,2,12,3],[7,8,7,9],[6,8,6,9],[6,2,6,3],[7,2,7,3],[3,1,3,10],[4,1,4,3],[4,8,4,9],[5,8,5,9],[12,12,12,14],[15,8,15,9],[17,8,17,9],[18,8,18,9],[13,8,13,9],[16,8,16,9],[14,8,14,9],[12,8,12,9]]}
[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,"N2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME – PROVISIONS, CONTINGENT LIABILITIES AND FINANCIAL COMMITMENTS"]
[null,null,null,null,null,"Test required\nY/N","Results satisfactory\nY/N","Sch ref","Comments",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","Liabilities and charges"]
["A8",4,"Where the company operates a defined benefit pension scheme, complete the optional programme for such schemes or document why this is not required."]
["A9",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:"]
["A10",null,"(a)","the previous year’s provisions and contingent liabilities;"]
["A11",null,"(b)","items recorded on the bank certificate;"]
["A12",null,"(c)","minutes of meetings;"]
["A13",null,"(d)","major contracts;"]
["A14",null,"(e)","correspondence; and"]
["A15",null,"(f)","other (specify)"]
["A16",6,"Discuss the list with the client and ensure that it is complete and that adequate provision has been made for likely losses."]
["A17",7,"For each provision made consider whether:"]
["A18",null,"(a)","there is a present obligation in respect of a past event;"]
["A19",null,"(b)","it is probable that payment will be made; and"]
["A20",null,"(c)","the amount can be measured with sufficient reliability."]
["A21","Contingent liabilities"]
["A22",8,"Review the list in 5 above for contingent liabilities."]
["A23",9,"Discuss the list with the client and ensure that it is complete and that adequate disclosure has been made for all contingent liabilities."]
["A24","Law and regulations"]
["A25",10,"In respect of laws and regulations where non-compliance may have a material impact on the accounts:"]
["A26",null,"(a)","Enquire of the directors whether they are on notice of any possible instances of non-compliance with such law or regulations."]
["A27",null,"(b)","Update the permanent audit file for any changes identified since the planning stage."]
["A28",null,"(c)","Review correspondence files of any relevant licensing or regulatory authorities for any indications of breaches of laws and regulations."]
["A29",null,"(d)","Confirm compliance with those laws and regulations by completing the tests set out in the audit approach column of the register of laws and regulations. (PAF05)"]
["A30",null,"(e)","Draft specific representations for inclusion in the letter of representation."]
["A31",11,"In the event of any actual or suspected non-compliance with laws and regulations:"]
["A32",null,"(a)","Obtain an understanding of the nature of the act, the circumstances in which it has occurred and whether is was intentional;"]
["A33",null,"(b)","Obtain further information to evaluate the possible effect on the accounts;"]
["A34",null,"(c) ","Discuss the matter with management and, where appropriate, those charged with governance. (Where the non-compliance was intentional this should be as soon as practicable.)"]
["A35",null,"(d)","Evaluate the implications in relation to other aspects of the audit, including the risk assessment and the reliability of written representations."]
["A36",null,"(e)","Consider whether there are any requirements to report the non-compliance to external regulators."]
["A37",null,"(f)","Consider taking legal advice where those charged with governance are involved or where it seems likely that insufficient action will be taken."]
["A38","Litigation and claims"]
["A39",12,"To identify any possible claims or litigation against the company:"]
["A40",null,"(a)","Make appropriate inquiries of management."]
["A41",null,"(b)","Review minutes of those charged with governance and correspondence with the company's legal advisers."]
["A42",null,"(c) ","Examine legal expense accounts."]
["A43",13,"Where actual or potential litigation or claims against the company have been identified:"]
["A44",null,"a)","Consider whether direct communication with the entity’s external legal counsel is required."]
["A45",null,null,"Note. Where there are material claims or litigation or a risk that there may be, ISA 501.10 requires direct communication with the entity's external legal counsel. "]
["A46",null,"b)","Consider alternative procedures where the legal counsel refuses to reply or where the reply is unhelpful."]
["A47",14,"If permission is refused by management to contact the company's legal counsel directly, or if the legal counsel refuse to reply: consider the impact on the audit opinion (B8)."]
["A48",15,"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."]
["A49","Capital and other commitments"]
["A50",16,"Review the management minutes and after date invoices and ensure that all material capital commitments have been identified."]
["A51",17,"Obtain details of future commitments under operating leases and ensure they are correctly disclosed."]
["A52","Presentation and disclosure"]
["A53",18,"Ensure that there is evidence on the file to support all disclosures made."]
["A54",19,"Where disclosures about provisions or contingent liabilities include management's opinion on an issue ensure that these opinions are confirmed in the letter of representation."]
["A55","Bespoke tests"]
["A56",20,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A57","Conclusion"]
["A58",21,"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."]
["A59",22,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A60",23,"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":"Nop01","index":132,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[[29,1,29,2],[46,1,46,2],[45,7,45,8],[46,7,46,8],[44,1,44,2],[45,1,45,2],[44,7,44,8],[43,7,43,8],[42,1,42,2],[42,7,42,8],[40,1,40,2],[37,7,37,8],[40,7,40,8],[41,7,41,8],[39,1,39,2],[39,7,39,8],[38,7,38,8],[10,7,10,8],[31,1,31,2],[31,7,31,8],[36,7,36,8],[35,7,35,8],[32,7,32,8],[34,1,34,2],[34,7,34,8],[33,7,33,8],[33,1,33,2],[30,1,30,2],[25,7,25,8],[23,7,23,8],[26,7,26,8],[27,7,27,8],[30,7,30,8],[15,7,15,8],[19,7,19,8],[17,7,17,8],[21,1,21,2],[28,7,28,8],[22,1,22,2],[20,7,20,8],[16,7,16,8],[18,7,18,8],[17,1,17,2],[19,1,19,2],[18,1,18,2],[16,1,16,2],[22,7,22,8],[21,7,21,8],[24,7,24,8],[13,1,13,2],[14,1,14,2],[3,0,3,9],[4,0,4,2],[4,7,4,8],[5,7,5,8],[6,7,6,8],[6,1,6,2],[12,1,12,2],[7,1,7,2],[9,7,9,8],[10,1,10,2],[11,7,11,8],[7,7,7,8],[8,7,8,8],[12,7,12,8]]}
["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:"]
["File Number: Enter file number"]
["AUDIT PROGRAMME – DEFINED BENEFIT PENSION SCHEMES: ACCOUNTING AND DISCLOSURES"]
[null,null,null,null,"Test required\nY/N","Results satisfactory\nY/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 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."]
[5,"Where an entity participates in a defined benefit plan, which is a multi-employer plan\nthat in accordance with paragraph 28.11 is accounted for as if the plan were a defined\ncontribution plan, and the entity has entered into an agreement with the\nmulti-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.\n\nGuidance: 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, recognise 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."]
[9,"For a sample of securities held, vouch their market value per the investment manager's report to third party data such as 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 company."]
[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 judgement 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,"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, 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 directors' 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":"Oi","index":133,"n_rows":21,"n_cols":4,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["O",null,"CAPITAL, RESERVES AND STATUTORY RECORDS"]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme"]
[]
[3,null,"Extracts of registers and returns"]
[]
[4,null,"Extracts of current year minutes"]
[]
[5,null,"Prior period adjustments"]
[]
[6]
[]
[7]
[]
[8]

{"sheet":"Os","index":134,"n_rows":22,"n_cols":11,"rows_kept":22,"cut":false,"hidden":false,"merged":[[10,1,10,2],[9,1,9,2],[6,0,6,2],[7,1,7,2],[8,1,8,2],[3,0,3,9],[4,8,4,10],[5,4,5,5],[5,6,5,7],[4,4,4,7],[13,0,13,1],[14,0,14,1],[20,0,20,1],[16,0,16,10],[17,0,17,10],[18,0,18,8],[19,0,19,1]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,null,"O"]
["File Number: Enter file number"]
["SUMMARY SHEET - CAPITAL, RESERVES AND STATUTORY RECORDS"]
[null,null,null,null,"Planning",null,null,null,"Final"]
[null,null,null,null,"Number of key tests which satisfy objective*",null,"Reference to bespoke tests to be carried out",null,"Have the objectives been met?","Comments","Initials"]
["Audit objectives",null,null,null,"Co.","LLP","Co.","LLP"]
[1,"To ensure that the statutory records have been properly maintained and are up to date.",null,null,{"$f":"IF('PCAS - Questions'!C197=\"Yes\",\"4, 5, 6\",\"\")","v":"4, 5, 6"},{"$f":"IF('PCAS - Questions'!C197=\"Yes\",\"4, 5, 6\",\"\")","v":"4, 5, 6"},null,null,"Yes/No"]
[2,"To ensure that any changes in [share] capital are supported by appropriate resolutions and are properly reflected in the accounts. ",null,null,{"$f":"IF('PCAS - Questions'!C197=\"Yes\",\"11, 12\",\"\")","v":"11, 12"},{"$f":"IF('PCAS - Questions'!C197=\"Yes\",\"7, 8\",\"\")","v":"7, 8"},null,null,"Yes/No"]
[3,"To ensure that capital instruments and the related interest or dividends are properly presented in accordance with the substance of the contractual arrangements.",null,null,{"$f":"IF('PCAS - Questions'!C197=\"Yes\",\"7, 9, 10\",\"\")","v":"7, 9, 10"},"N/A",null,null,"Yes/No"]
[4,"To confirm that all necessary disclosures concerning reserves and other statutory information have been made and that they are appropriately presented and described.",null,null,{"$f":"IF('PCAS - Questions'!C197=\"Yes\",\"8, 13, 14\",\"\")","v":"8, 13, 14"},{"$f":"IF('PCAS - Questions'!C197=\"Yes\",\"9\",\"\")","v":"9"},null,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,null,null,"Date:"]
["Reviewed by:",null,null,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 appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* share capital and reserves are fairly stated/ * not fairly stated as described below."]
[]
[]
["Prepared by:",null,null,null,null,null,null,null,"Date:"]
["Reviewed by:",null,null,null,null,null,null,null,"Date:"]
["* Delete / insert test references as applicable"]

{"sheet":"O2","index":135,"n_rows":42,"n_cols":11,"rows_kept":42,"cut":false,"hidden":false,"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; 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",8,"(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":136,"n_rows":28,"n_cols":10,"rows_kept":28,"cut":false,"hidden":false,"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, 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":"Pi","index":137,"n_rows":25,"n_cols":4,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["P",null,"TAXATION"]
[]
[1,null,"Summary of taxation account"]
[]
[2,null,"Audit programme"]
[]
[3,null,"Corporation tax computation checklist"]
[]
[4,null,"Reconciliation of tax charges"]
[]
[5,null,"Deferred taxation"]
[]
[6,null,"P11D information"]
[]
[7]
[]
[8]
[]
[9]
[]
[10]

{"sheet":"Ps","index":138,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":false,"merged":[[12,0,12,8],[9,1,9,2],[3,0,3,7],[8,1,8,2],[6,0,6,2],[4,4,4,5],[7,1,7,2],[4,6,4,8],[20,0,20,1],[21,0,21,1],[14,0,14,1],[15,0,15,1],[17,0,17,8],[18,0,18,8],[19,0,19,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"P"]
["File Number: Enter file number"]
["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 ensure that the taxation provision is adequate.",null,null,{"$f":"IF('PCAS - Questions'!C203=\"Yes\",\"4, 5, 6, 7, 8, 9\",\"\")","v":"4, 5, 6, 7, 8, 9"},null,"Yes/No"]
[2,"To ensure that deferred taxation has been correctly accounted for.",null,null,{"$f":"IF('PCAS - Questions'!C203=\"Yes\",\"10\",\"\")","v":"10"},null,"Yes/No"]
[3,"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('PCAS - Questions'!C203=\"Yes\",\"11, 12\",\"\")","v":"11, 12"},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 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":"P2","index":139,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[29,2,29,3],[29,8,29,9],[16,2,16,3],[16,8,16,9],[15,8,15,9],[18,2,18,3],[18,8,18,9],[17,8,17,9],[13,8,13,9],[28,2,28,3],[28,8,28,9],[23,2,23,3],[17,2,17,3],[14,8,14,9],[27,8,27,9],[21,8,21,9],[22,8,22,9],[23,8,23,9],[20,2,20,3],[24,2,24,3],[22,2,22,3],[25,8,25,9],[26,8,26,9],[25,2,25,3],[26,2,26,3],[24,8,24,9],[35,2,35,3],[33,2,33,3],[30,8,30,9],[34,2,34,3],[33,8,33,9],[31,2,31,3],[35,8,35,9],[34,8,34,9],[32,8,32,9],[31,8,31,9],[4,1,4,3],[7,2,7,3],[6,2,6,3],[7,8,7,9],[4,8,4,9],[6,8,6,9],[5,8,5,9],[8,8,8,9],[9,8,9,9],[10,8,10,9],[12,2,12,3],[10,2,10,3],[11,8,11,9],[12,8,12,9]]}
[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,"P2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME - TAXATION"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch Ref","Comments",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","Corporation tax"]
["A8",4,"Obtain and check, or prepare the following:"]
["A9",null,"(a)","draft tax computations;"]
["A10",null,"(b)","an analysis of the corporation tax account;"]
["A11",null,"(c) ","a proof of tax/tax reconciliation."]
["A12",5,"Ensure profit before tax used in the computation agrees to draft profit and loss account."]
["A14",6,"Agree closing corporation tax liabilities (including on loans to participators) in the accounts to the latest computations and CT600."]
["A15",7,"Complete the corporation tax computation checklist on P3."]
["A16","Annual Tax on Enveloped Dwellings (ATED)"]
["A17",8,"If the company owns residential property, confirm that the ATED regime is being properly operated."]
["A18","Deferred taxation"]
["A19",9,"Calculate or review the calculation of the full potential deferred tax liability and consider what provision, if any, is necessary."]
["A20",null,"Note\nWhere IFRS, FRS 101 or FRS 102 are 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."]
["A21",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."]
["A22",11,"In the event of a change in accounting policy, ensure that all relevant accounts and taxation timing differences are brought into the deferred tax calculation."]
["A23",12,"Consider whether income or expenditure is being \"spread\" for tax purposes and the impact that has on the deferred tax provision."]
["A24","Presentation and disclosure"]
["A25",13,"Ensure that there is evidence on the file to support all disclosures made."]
["A26",14,"Where applicable ensure that the tax reconciliation disclosed in the accounts is to the total tax charge."]
["A29","Bespoke tests"]
["A30",15,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A31","Conclusion"]
["A32",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."]
["A33",17,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A34",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":"P3","index":140,"n_rows":164,"n_cols":10,"rows_kept":164,"cut":false,"hidden":false,"merged":[[162,7,162,9],[161,5,161,6],[162,5,162,6],[161,7,161,9],[154,7,154,9],[159,1,159,9],[149,2,149,3],[154,1,154,2],[154,5,154,6],[162,0,162,2],[160,1,160,9],[151,1,151,2],[150,2,150,3],[152,5,152,6],[152,7,152,9],[158,1,158,9],[153,2,153,3],[153,5,153,6],[155,5,155,6],[155,7,155,9],[157,1,157,9],[153,7,153,9],[155,2,155,3],[151,7,151,9],[151,5,151,6],[150,7,150,9],[152,2,152,3],[143,7,143,9],[144,7,144,9],[139,7,139,9],[140,7,140,9],[150,5,150,6],[145,5,145,6],[147,5,147,6],[145,7,145,9],[149,5,149,6],[146,7,146,9],[146,5,146,6],[148,7,148,9],[147,7,147,9],[149,7,149,9],[145,2,145,3],[147,2,147,3],[148,5,148,6],[141,5,141,6],[144,2,144,3],[142,5,142,6],[141,2,141,3],[143,5,143,6],[143,1,143,3],[140,5,140,6],[146,2,146,3],[144,5,144,6],[148,2,148,3],[137,1,137,3],[133,5,133,6],[137,5,137,6],[135,1,135,3],[136,5,136,6],[135,5,135,6],[134,5,134,6],[134,7,134,9],[140,2,140,3],[126,5,126,6],[126,7,126,9],[126,2,126,3],[125,5,125,6],[138,5,138,6],[132,7,132,9],[130,5,130,6],[128,5,128,6],[128,7,128,9],[125,7,125,9],[125,1,125,3],[127,2,127,3],[131,5,131,6],[115,2,115,3],[124,1,124,2],[142,7,142,9],[141,7,141,9],[133,7,133,9],[138,7,138,9],[139,5,139,6],[132,2,132,3],[131,2,131,3],[129,7,129,9],[127,7,127,9],[130,7,130,9],[127,5,127,6],[139,2,139,3],[132,5,132,6],[130,2,130,3],[129,2,129,3],[128,2,128,3],[137,7,137,9],[131,7,131,9],[133,1,133,2],[136,7,136,9],[129,5,129,6],[135,7,135,9],[114,2,114,3],[114,5,114,6],[115,7,115,9],[116,7,116,9],[119,1,119,3],[124,5,124,6],[118,5,118,6],[123,2,123,3],[123,5,123,6],[122,5,122,6],[120,5,120,6],[122,2,122,3],[118,7,118,9],[119,7,119,9],[121,7,121,9],[121,5,121,6],[123,7,123,9],[122,7,122,9],[121,2,121,3],[120,7,120,9],[119,5,119,6],[115,5,115,6],[116,2,116,3],[117,2,117,3],[109,5,109,6],[110,5,110,6],[124,7,124,9],[114,7,114,9],[113,7,113,9],[111,7,111,9],[110,7,110,9],[117,7,117,9],[116,5,116,6],[117,5,117,6],[98,2,98,3],[99,2,99,3],[104,2,104,3],[105,5,105,6],[107,5,107,6],[108,5,108,6],[113,5,113,6],[109,7,109,9],[107,7,107,9],[105,7,105,9],[110,2,110,3],[113,2,113,3],[112,2,112,3],[111,5,111,6],[108,7,108,9],[106,7,106,9],[108,2,108,3],[106,5,106,6],[112,7,112,9],[101,5,101,6],[111,2,111,3],[105,1,105,2],[112,5,112,6],[107,2,107,3],[95,2,95,3],[98,5,98,6],[97,5,97,6],[97,2,97,3],[103,5,103,6],[103,2,103,3],[99,7,99,9],[102,7,102,9],[100,5,100,6],[100,7,100,9],[97,7,97,9],[95,7,95,9],[96,7,96,9],[95,5,95,6],[102,2,102,3],[101,2,101,3],[100,2,100,3],[103,7,103,9],[98,7,98,9],[101,7,101,9],[96,5,96,6],[96,2,96,3],[99,5,99,6],[102,5,102,6],[94,7,94,9],[87,7,87,9],[33,7,33,9],[28,7,28,9],[57,5,57,6],[60,5,60,6],[59,5,59,6],[61,5,61,6],[85,5,85,6],[83,7,83,9],[84,7,84,9],[92,5,92,6],[88,7,88,9],[90,7,90,9],[92,7,92,9],[89,7,89,9],[90,5,90,6],[89,5,89,6],[88,5,88,6],[85,7,85,9],[82,5,82,6],[78,5,79,6],[71,7,71,9],[93,7,93,9],[94,5,94,6],[93,5,93,6],[89,2,89,3],[88,2,88,3],[92,2,92,3],[94,2,94,3],[71,2,71,3],[93,2,93,3],[53,2,53,3],[55,2,55,3],[58,2,58,3],[59,2,59,3],[63,2,63,3],[64,2,64,3],[61,2,61,3],[84,2,84,3],[77,1,77,3],[69,2,69,3],[71,5,71,6],[69,5,69,6],[72,5,72,6],[73,2,73,3],[72,2,72,3],[75,1,75,3],[51,1,51,3],[51,5,51,6],[53,5,53,6],[54,2,54,3],[56,2,56,3],[56,5,56,6],[65,5,65,6],[36,5,36,6],[44,5,44,6],[43,5,43,6],[41,5,41,6],[39,5,39,6],[45,2,45,3],[43,2,43,3],[47,2,47,3],[46,2,46,3],[49,5,49,6],[64,5,64,6],[58,5,58,6],[62,2,62,3],[32,2,32,3],[14,5,14,6],[17,2,17,3],[20,7,20,9],[19,5,19,6],[19,2,19,3],[18,5,18,6],[17,7,17,9],[18,7,18,9],[16,7,16,9],[16,2,16,3],[20,2,20,3],[17,5,17,6],[19,7,19,9],[26,7,26,9],[25,5,25,6],[31,7,31,9],[16,5,16,6],[20,5,20,6],[24,5,24,6],[30,5,30,6],[29,5,29,6],[21,5,21,6],[21,7,21,9],[4,0,4,9],[9,2,9,3],[15,7,15,9],[15,2,15,3],[5,0,5,9],[10,2,10,3],[8,7,8,9],[12,2,12,3],[11,2,11,3],[11,7,11,9],[14,7,14,9],[13,5,13,6],[9,7,9,9],[10,7,10,9],[7,7,7,9],[7,5,7,6],[8,5,8,6],[11,5,11,6],[9,5,9,6],[10,5,10,6],[12,5,12,6],[15,5,15,6],[12,7,12,9],[13,7,13,9],[30,7,30,9],[24,7,24,9],[23,2,23,3],[22,2,22,3],[26,2,26,3],[23,5,23,6],[22,5,22,6],[27,5,27,6],[28,2,28,3],[27,2,27,3],[23,7,23,9],[29,7,29,9],[26,5,26,6],[24,2,24,3],[28,5,28,6],[25,7,25,9],[22,7,22,9],[27,7,27,9],[31,2,31,3],[38,2,38,3],[42,2,42,3],[39,2,39,3],[40,2,40,3],[30,2,30,3],[43,7,43,9],[34,7,34,9],[38,5,38,6],[40,7,40,9],[35,5,35,6],[40,5,40,6],[42,5,42,6],[34,2,34,3],[38,7,38,9],[37,2,37,3],[34,5,34,6],[31,5,31,6],[35,2,35,3],[37,7,37,9],[36,7,36,9],[37,5,37,6],[41,7,41,9],[39,7,39,9],[44,7,44,9],[32,7,32,9],[32,5,32,6],[35,7,35,9],[42,7,42,9],[33,5,33,6],[46,7,46,9],[48,7,48,9],[55,5,55,6],[54,5,54,6],[47,7,47,9],[46,5,46,6],[47,5,47,6],[55,7,55,9],[51,7,51,9],[53,7,53,9],[49,7,49,9],[52,7,52,9],[50,7,50,9],[54,7,54,9],[58,7,58,9],[62,7,62,9],[62,5,62,6],[63,7,63,9],[63,5,63,6],[57,7,57,9],[59,7,59,9],[60,7,60,9],[45,7,45,9],[45,5,45,6],[48,5,48,6],[56,7,56,9],[50,5,50,6],[52,5,52,6],[66,7,66,9],[67,2,67,3],[68,2,68,3],[66,5,66,6],[82,2,82,3],[69,7,69,9],[65,2,65,3],[74,7,74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["Client: Enter client name",null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,null,"P3"]
["File Number: Enter file number"]
["CORPORATION TAX COMPUTATION CHECKLIST"]
["Objective: To ensure that any corporation tax liabilities or available losses are correctly reflected in the accounts."]
["This checklist sets out the common points to be considered when preparing corporation tax computations – it is not exhaustive."]
[]
[null,null,null,null,null,"Yes/No\nor N/A",null,"Comments"]
[1,"Self-assessment"]
[1.1000000000000001,"(a)","Confirm that the company is not liable for any penalties for late filing of its corporation tax return or submission of an incorrect return."]
[null,"(b)","Confirm that the company is not liable for interest on the late payment of corporation tax."]
[null,"(c)","Confirm that tax due under s455 CTA 2010 in respect of directors’ overdrawn loan accounts has been paid or provided for, within nine months of the end of the accounting period, and that no interest charge arises."]
[null,"(d)","Confirm that notice of coming within the charge to corporation tax has been given in accordance with the provisions of s55 FA 2004."]
[2,"Trading income computation"]
[2.1,"Stock and work in progress"]
[null,"(a)","Confirm that the basis of valuation has not changed since the previous year."]
[null,"(b)","Confirm that there are no general provisions."]
[null,"(c)","Ensure that any depreciation included in opening or closing stock is respectively included or excluded from depreciation added back against profits for the period."]
[2.2000000000000002,"Advertising"]
[null,"(a)","Confirm that all business gifts or hospitality included in advertising are correctly treated as entertaining."]
[null,"(b)","Confirm advertising excludes all capital items (e.g. signs)."]
[2.2999999999999998,"Entertaining"]
[null,"(a)","Confirm that all entertaining is disallowed, except staff entertaining and small promotional gifts (not food, drink or tobacco)."]
[null,"(b)","Confirm that staff subsistence, internal and board meeting expenses (also AGM expenses) are at reasonable levels or confirm disallowance."]
[null,"(c)","Confirm that “round sum” general allowances do not relate to entertaining. (Beware P11D implications.  Record details for employees' PAYE.)"]
[2.4,"Repairs and renewals"]
[null,"(a)","Confirm that the analysis excludes all capital items."]
[null,"(b)","Confirm that the analysis excludes all disallowable initial repairs (see Law Shipping)."]
[null,"(c)","Confirm that repairs of integral features totalling more than 50% of replacement cost in a twelve month period are disallowed and capital allowances claimed."]
[2.5,"Leasing"]
[null,"(a)","Confirm that the disallowable elements of “high emission\" car leases are adjusted in the computation. Disinguish between leases taken out before 1 April 2013 and those taken out on or after that date and ensure the correct emissions limits are used."]
[null,"(b)","Confirm that the capital element of finance lease payments are allowed in the computation, by not adding back the depreciation and that the depreciation is properly calculated on a commercial basis over the term of the lease (SP3/91)."]
[null,"(c)","Consider whether any finance leases qualify as long funding leases (broadly, finance leases lasting more than 5 years)."]
[2.6,"Legal and professional charges"]
[null,"(a)","Confirm that the analysis excludes all capital items."]
[null,"(b)","Confirm that all disallowable revenue items are identified and adjusted in the computation."]
[2.7,"Bad and doubtful debts"]
[null,"(a)","Confirm that the file includes debtors’ names and addresses for bad debts written off and provisions for individual doubtful debts."]
[null,"(b)","Confirm that any general provisions are accounted for separately from specific provisions."]
[null,"(c)","Confirm that movements on the general provision are correctly adjusted in the computation."]
[null,"(d)","Confirm that any loans to connected parties that are written off are adjusted in the computation, and not taxed."]
[2.8,"Subscriptions and donations"]
[null,"(a)","Confirm that all disallowable items are adjusted in the computation."]
[null,"(b)","Confirm that qualifying charitable donations are deducted gross from the company's total profits."]
[2.9,"Sundry expenses"]
[null,"(a)","Confirm that the analysis highlights disallowable items (if not otherwise covered by this checklist)."]
[null,"(b)","Confirm that all disallowable items are adjusted in the computation."]
[null,"(c)","Confirm that all expenditure not disallowed was incurred wholly and exclusively for the purposes of the trade."]
[2.1,"Formation expenses"]
[null,"Confirm that these have been disallowed in the computation."]
[2.11,"Penalties and surcharges"]
[null,"Confirm that all disallowable penalties and surcharges (e.g. VAT default surcharges) are identified and adjusted in the computation."]
[2.12,"Directors’ remuneration and staff costs"]
[null,"(a)","Confirm that the computations include an analysis of the directors' remuneration and benefits"]
[null,"(b)","Confirm that bonuses and other accruals (e.g. holiday pay) have been “paid” within nine months after year end.  (If not, add back and deduct in year of payment.)"]
[null,"(c)","Confirm that bonuses are paid wholly and exclusively for the purposes of the trade."]
[null,"(d)","Confirm that there was an obligation in existence at the period end for any bonus accrued in the financial statements; if not, add back and deduct in year of payment."]
[2.13,"Pension contributions"]
[null,"(a)","Confirm that the computation is adjusted for accruals."]
[null,"(b)","Confirm that the computation is adjusted for spreading of special contributions (see www.hmrc.gov.uk/manuals /rpsmmanual/RPSM05400040.htm)."]
[2.14,"Rent"]
[null,"(a)","Confirm the rents paid to persons resident outside the UK are disclosed separately in the computation."]
[null,"(b)","Confirm that the basic rate tax has been deducted from rents paid to non-residents."]
[null,"(c)","Confirm that the deductible proportion of short lease premiums has been correctly claimed under s63 CTA 2009.."]
[null,"(d)","Confirm that rents received (other than in respect of letting parts of the business premises) are excluded from the computation but are included as property income in calculating the profits chargeable to corporation tax."]
[null,"(e)","Confirm that property income is computed by treating rental income as a notional trade on the accruals basis."]
[2.15,"Financial instruments and derivatives"]
[null,"(a)","Confirm that adjustments arising on the transition to new GAAP have been spread over 10 years where appropriate."]
[null,"(b)","Confirm that for accounting periods commencing before 1 January 2016 transactions in the STRGL and other reserve movements have been included in the computation. For period commencing on or after 1 January 2016 only transactions recognised in the profit and loss account should be taken into account."]
[null,"(c)","Confirm that interest paid on trading loans is shown as a trading income deduction."]
[null,"(d)","Confirm that interest paid on non-trading loans is shown as a non-trading loan relationship debit. This includes interest paid to HMRC in respect of late paid corporation tax but excludes interest in respect of late paid PAYE or subcontractors tax (which is disallowable)."]
[null,"(e)","Confirm that income tax has been deducted from interest paid to individuals; and to companies that are not within the charge to UK corporation tax.  (Local authorities are deemed not to come within this latter definition.)"]
[null,"(f)","Confirm that income tax deducted from interest paid has been accounted for on Form CT 61."]
[null,"(h)","Have hedging transactions been identified and the appropriateness of an election into the Disregard Regulations been considered?"]
[2.16,"Royalties paid"]
[null,"Confirm that royalty payments have been correctly accounted for under UK GAAP and have been dealt with under the intangible fixed asset rules in the tax computation."]
[2.17,"Research and development"]
[null,"Confirm that the company has made no payments qualifying for research and development relief."]
[2.1800000000000002,"Land remediation costs"]
[null,"Confirm that the company has made no payments qualifying for land remediation relief."]
[2.19,"Interest received "]
[null,"(a)","Confirm that the schedule identifies whether amounts received are gross or net of tax."]
[null,"(b)","Confirm that all interest received (apart from on trading loan relationships - rare) is excluded from trading profits and instead included as a non-trading loan relationship credit. (Note: non-trading loan relationship credits include interest received from HMRC on overpaid corporation tax.)"]
[null," (c)","Confirm that income tax deducted at source from income is deducted from income tax paid on a CT61 return, with any surplus deducted from corporation tax payable (or identified as tax recoverable)."]
[null,"(d)","Confirm that interest received is calculated on the accruals basis."]
[2.2000000000000002,"Royalties received"]
[null,"Confirm that royalty receipts have been correctly accounted for under UK GAAP and  have been dealt with under the intangible fixed asset rules in the tax computation."]
[2.21,"Dividends received"]
[null,"(a)","Confirm that they are excluded from the computation."]
[null,"(b)","Confirm that they are shown net of tax credits but gross of withholding tax, where applicable."]
[3,"Fixed assets"]
[3.1,"(a)","Confirm that total additions per accounts reconcile with additions per capital allowances computation."]
[null,"(b)","Confirm that any integral features or long life assets have been allocated to the special rate pool. "]
[null,"(c)","Confirm that 100% enhanced capital allowances have been claimed for all eligible expenditure on energy saving and environmentally efficient plant and machinery."]
[null,"(d)","Confirm that 100% first year allowances have been claimed for expenditure on eligible low emission cars incurred between 17 April 2002 and 31 March 2018 and on eligible zero emission goods vehicles incurred between 1 April 2010 and 31 March 2018."]
[null,"(e)","Confirm that the annual investment allowance has been appropriately calculated and that eligible expenditure on plant and machinery has been matched into it as efficiently as possible."]
[null,"(f)","For accounting periods spanning 1 January 2016 ensure that the annual investment allowance transitional rules have been operated correctly and that the claim has been restricted where necessary by reference to the relevant cap(s)."]
[null,"(g)","Confirm that any disposals with proceeds above cost are dealt with appropriately (i.e. proceeds for capital allowance purposes restricted to cost; proceeds above cost treated as chargeable gain)."]
[null,"(h)","Confirm that elections for short life assets under s37 CAA 1990, are made where appropriate and that for expenditure incurred on or after 1 April 2011 the specified period is increased from four to eight years."]
[null,"(i)","Confirm that writing down allowances have been claimed as appropriate in accordance with the length of the accounting period."]
[null,"(j)","Confirm that capital allowances have not been claimed on fixtures in a building acquired on or after 1 April 2014 unless they were pooled by the previous owner and the value has been agreed."]
[null,"(k)","Confirm that cars have been entered into the correct pool by reference to their CO2 emissions."]
[null,"(l)","Confirm that writing down allowances are not claimed for assets on which first year allowances or the annual investment allowance are claimed in that accounting period (writing down allowances can however been claimed on qualifying expenditure in excess of the annual investment allowance)."]
[null,"(m)","Confirm that the appropriate election has been prepared where the 4% (straight line) allowance has been claimed in respect of intangible assets either depreciated in the accounts at a lower rate or not depreciated in view of their very long life."]
[null,"(n)","Confirm that no deduction has been claimed for goodwill or customer related intangibles acquired from a related party on or after 8 July 2015."]
[4,"Chargeable gains"]
[4.0999999999999996,"Confirm computations have been prepared for disposals of:"]
[null,"(a)","Freehold/leasehold property."]
[null,"(b)","Investments."]
[4.2,"Confirm the computation shows:"]
[null,"(a)","Date of acquisition."]
[null,"(b)","Cost of acquisition."]
[null,"(c)","Cost of enhancements/improvements."]
[null,"(d)","Amount of sale proceeds and expenses."]
[null,"(e)","Values at 6/4/65 and 31/3/82 where relevant."]
[null,"(f)","Indexation to date of disposal (note: indexation continues after 5 April 1998 for companies)."]
[null,"(g)","Confirm that the appropriate claims or elections have been prepared for rollover relief, holdover relief and CVS relief."]
[null,"(h)","Ensure  the gain is excluded from charge where the Substantial Shareholding Exemption applies."]
[4.3,"Loan relationships"]
[null,"Confirm that capital gains and losses on loan relationships are treated as trading or non-trading loan relationship income or deductions as appropriate."]
[4.4000000000000004,"Intangible Fixed Assets"]
[null,"(a)","Confirm that gains and losses on disposal of intangible fixed assets have been dealt with under GAAP principles."]
[null,"(b)","Confirm that past tax debits in respect of intangible fixed assets disposed of have been brought back into the charge to corporation tax."]
[null,"(c)","Confirm that reinvestment relief claims have been prepared where appropriate."]
[5,"Treatment of losses"]
[5.0999999999999996,"Confirm that losses have been set off in the most effective way by consideration of the following possibilities:"]
[null,"(a)","Set off trading losses against other current year profits (including chargeable gains)."]
[null,"(b)","Carry back trading losses against profits (including chargeable gains) of the preceding year(s). "]
[null,"(c)","Confirm whether losses are to be surrendered for repayable tax credits (if qualifying expenditure has been incurred on research and development, land remediation or energy saving / environmentally efficient plant and machinery)"]
[null,"(d)","Carry forward trading losses – only against trading income of the same trade (take care not to offset losses brought forward against non-trading loan relationship profits, property income, the  profits of a different trade etc.)."]
[null,"(e)","Confirm that losses carried forward are allowed for, as appropriate, in deferred tax calculations."]
[null,"(f)","Confirm that non-trading loan relationship losses have been used in the most advantageous manner."]
[null,"(g)","Confirm that property income losses have been used in the most advantageous manner."]
[6,"Groups"]
[6.1,"Inter-group dividends"]
[null,"Confirm that any dividends paid by one member of the group to another have been identified."]
[6.2,"Inter-group charges on income and interest"]
[null,"Confirm that all relevant interest has been paid gross."]
[6.3,"Inter-group transfer of assets"]
[null,"(a)","Confirm schedule prepared showing details of assets transferred and name of company to which transferred."]
[null,"(b)","Confirm schedule shows details of when each asset was first acquired by the group."]
[null,"(c)","Confirm schedule shows details of original cost to the group of each asset, and also value at 6/4/65 and 31/3/82 (where relevant)."]
[6.4,"Group relief"]
[null,"Confirm claims for surrender of loss relief to other group companies have been made in time for:"]
[null,"(a)","Trading losses."]
[null,"(b)","Capital allowances."]
[null,"(c)","Excess charitable donations."]
[null,"(d)","Excess management expenses."]
[null,"(e)","Property income losses."]
[null,"(f)","Non-trading loan relationship losses."]
[null,"(g)","Non-trading intangible fixed asset losses."]
[7,"Tax rates and payment by instalments"]
[null,"(a)","Confirm that all associated companies have been identified including those not in a group relationship prior to 1 April 2015. (Note the rules for determining whether a company is associated changed for accounting periods beginning on or after 1 April 2015 for purposes of determining whether corporation tax must be paid by instalments)."]
[null,"(b)","Confirm that the correct corporation tax rate has been used by reference to the financial year, level of profits and number of associated companies."]
[8,"Annual Tax on Enveloped Dwellings"]
[null,null,"If the company owns residential property does it meet the criteria for an ATED charge to arise? (Note the property had to be valued at £2m for years up to 31 March 2015. The value  for a charge to arise reduces to £1m for 2015/16 and £500k for 2016/17.)"]
["Conclusions"]
[1,"I consider that assistance from a taxation specialist is/is not* required."]
[2,"The computations do/do not* deal correctly with all material matters relating to corporation tax."]
[3,"The accounts do/do not* include all material corporation tax liabilities."]
[4,"Any corporation tax aspects which require bringing to the client’s attention have been recorded on B6 and A6."]
[null,null,null,"Senior/Manager",null,"Date:"]
[null,null,null,"Reviewed by",null,"Date:"]
["*  Delete if not applicable."]

{"sheet":"Qi","index":141,"n_rows":81,"n_cols":4,"rows_kept":81,"cut":false,"hidden":false,"merged":[[8,7,8,8]]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["Q",null,"INCOME"]
[]
[1,null,"Turnover"]
[]
[2,null,"Dividend and interest received/receivable"]
[]
[3,null,"Rent received/receivable"]
[]
[4,null,"Management charges"]
[]
[5,null,"Royalty income"]
[]
[6,null,"Fair value gains on:"]
[null,null,"   - investment property"]
[]
[null,null,"   - financial assets / liabilities at fair value through profit or loss"]
[]
[7,null,"Foreign exchange gains"]
[]
[8,null,"Gains on provisions or liabilities written back"]
[]
[9,null,"Gains on disposal of assets"]
[]
[10,null,"Sundry income"]
[]
[11]
[]
[12]
[]
[null,null,"EXPENDITURE"]
[]
[13,null,"Directors’ emoluments"]
[]
[14,null,"Interest payable"]
[]
[15,null,"Subscriptions and donations"]
[]
[16,null,"Insurance (cover and premiums)"]
[]
[17,null,"Repairs and renewals"]
[]
[18,null,"Legal, professional and audit"]
[]
[19,null,"Entertaining"]
[]
[20,null,"Auditor's remuneration"]
[]
[21,null,"Loss on disposal of assets"]
[]
[22,null,"Hire of plant & machinery"]
[]
[23,null,"Foreign exchange loss"]
[]
[24,null,"Offshore expenses"]
[]
[25,null,"Commission / Management / Service / Consultancy fee paid"]
[]
[26,null,"Subcontractors' fees"]
[]
[27,null,"Fair value losses on:"]
[null,null,"   - investment property"]
[]
[null,null,"   - financial assets / liabilities at fair value through profit or loss"]
[]
[28,null,"Bad debts written off"]
[]
[29,null,"Salaries and retirement benefits"]
[]
[30,null,"Rental payments in respect of each premises rented"]
[]
[31,null,"Exceptional gains / losses and details of any unusual transactions"]
[]
[32,null,"Sundry expenses"]
[]
[33]
[]
[34]

{"sheet":"Ri","index":142,"n_rows":32,"n_cols":4,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["R","PROFIT AND LOSS"]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme – profit and loss"]
[]
[3,null,"Audit programme – PAYE and national insurance"]
[]
[3.1,null,"PAYE and national insurance checklist"]
[]
[3.2,null,"P11D/ P9D checklist"]
[]
[4,null,"Audit work summary"]
[]
[5]
[]
[]
[]
[]
[]
[]
[6,null,"Optional programmes (Rop)"]
[]
["01",null,"Sample selection planning - profit and loss"]
[]
["02",null,"Audit programme - related party transactions"]
[]
["03",null,"Audit programme - share-based payment"]

{"sheet":"Rs","index":143,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[4,4,4,5],[11,1,11,2],[6,0,6,3],[5,0,5,1],[7,1,7,2],[8,1,8,2],[10,1,10,2],[9,1,9,2],[15,0,15,1],[18,0,18,8],[13,0,13,8],[22,6,22,8],[22,0,22,1],[19,0,19,8],[20,0,20,8],[21,0,21,1],[21,6,21,8],[15,6,15,8],[16,6,16,8],[16,0,16,1]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"R"]
["File Number: Enter file number"]
["SUMMARY SHEET - PROFIT AND LOSS 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 under stated and is correctly classified.",null,null,{"$f":"IF('PCAS - Questions'!C212=\"Yes\",CONCATENATE('R2'!B13,IF('PCAS - Questions'!C213=\"Yes\",CONCATENATE(\", \", 'R2'!B16,\", \", 'R2'!B20),\"\"),IF('PCAS - Questions'!C214=\"Yes\",CONCATENATE(\", \", 'R2'!B22),\"\"),\", \",'R2'!B29,\", \",'R2'!B33),\"\")","v":"4, 5, 6, 7, 8, 9"},null,"Yes/No"]
[2,"To ensure that expenditure is not over stated, is authorised and correctly classified.",null,null,{"$f":"IF('PCAS - Questions'!C212=\"Yes\",CONCATENATE('R2'!B35,\", \",'R2'!B36),\"\")","v":"10, 11"},null,"Yes/No"]
[3,"To ensure that wages and salaries are correctly accounted for.",null,null,{"$f":"IF(AND('PCAS - Questions'!C212=\"Yes\",'PCAS - Questions'!C214=\"Yes\"),CONCATENATE('R2'!B42,\", \",'R2'!B48,\", \",'R2'!B51,\", \",'R2'!B52),\"\")","v":"12, 15, 16, 17"},null,"Yes/No"]
[4,"To ensure that items requiring specific disclosure such as related party transactions are correctly reported.",null,null,{"$f":"IF('PCAS - Questions'!C212=\"Yes\",CONCATENATE('R2'!B54,\", \",'R2'!B62),\"\")","v":"18, 19"},null,"Yes/No"]
[5,"To confirm that all necessary disclosures concerning the profit and loss account have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('PCAS - Questions'!C212=\"Yes\",CONCATENATE('R2'!B67,\", \",'R2'!B68,\", \",'R2'!B69),\"\")","v":"20, 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,"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 appropriate evidence has been obtained to support the audit conclusion reached.\n-  in my opinion (subject to matters highlighted on B6 or B9)* the profit and loss account is fairly stated/ * is 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":"R2","index":144,"n_rows":75,"n_cols":11,"rows_kept":75,"cut":false,"hidden":false,"merged":[[4,8,4,9],[5,8,5,9],[6,8,6,9],[10,2,10,3],[10,8,10,9],[12,8,12,9],[12,2,12,3],[11,8,11,9],[17,8,17,9],[4,1,4,3],[6,2,6,3],[9,8,9,9],[7,2,7,3],[8,8,8,9],[7,8,7,9],[13,8,13,9],[14,8,14,9],[15,2,15,3],[16,8,16,9],[15,8,15,9],[21,2,21,3],[27,8,27,9],[50,2,50,3],[51,2,51,3],[59,8,59,9],[42,2,42,3],[47,2,47,3],[43,2,43,3],[42,8,42,9],[43,8,43,9],[44,8,44,9],[45,8,45,9],[23,8,23,9],[26,8,26,9],[25,8,25,9],[21,8,21,9],[24,8,24,9],[48,8,48,9],[46,8,46,9],[57,8,57,9],[50,8,50,9],[54,8,54,9],[56,8,56,9],[53,8,53,9],[18,8,18,9],[22,8,22,9],[30,8,30,9],[31,8,31,9],[28,8,28,9],[33,8,33,9],[41,2,41,3],[34,8,34,9],[35,2,35,3],[40,8,40,9],[39,8,39,9],[32,2,32,3],[38,8,38,9],[36,8,36,9],[37,8,37,9],[29,8,29,9],[19,2,19,3],[20,8,20,9],[19,8,19,9],[32,8,32,9],[34,2,34,3],[41,8,41,9],[35,8,35,9],[28,2,28,3],[74,8,74,9],[64,8,64,9],[62,8,62,9],[61,8,61,9],[61,2,61,3],[70,8,70,9],[62,2,62,3],[63,2,63,3],[64,2,64,3],[68,8,68,9],[70,2,70,3],[73,8,73,9],[67,8,67,9],[66,2,66,3],[66,8,66,9],[63,8,63,9],[74,2,74,3],[73,2,73,3],[72,2,72,3],[72,8,72,9],[49,8,49,9],[51,8,51,9],[67,2,67,3],[60,8,60,9],[52,8,52,9],[53,2,53,3],[47,8,47,9],[69,8,69,9],[71,8,71,9],[65,8,65,9],[58,8,58,9],[68,2,68,3],[55,8,55,9]]}
[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,"R2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME – PROFIT AND LOSS ACCOUNT"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",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","Income"]
["A8",4,"Identify all material sources of income and:"]
["A9",null,"(a)","specify how each source has been audited."]
["A10",null,"(b)","ensure recognition of income is in accordance with applicable accounting standards."]
["A11",5,"Where available, select a sample of goods despatched notes, including a number of items around the year end (where required) and vouch to supporting documentation."]
["A12",null,"(a)","Ensure details are correctly reflected on the invoice."]
["A13",null,"(b)","Agree invoices through to the sales ledger and nominal ledger."]
["A14",null,"(c)","Ensure item accounted for in the correct period."]
["A15",6,"Where goods despatched notes are not used/retained, specify below the audit work to ensure that all sales made are invoiced:\n-\n\n-"]
["A16","Cash sales"]
["A17",7,"Select a sample of till rolls or sales dockets, and vouch to supporting documentation."]
["A18",null,"(a)","Check the additions."]
["A19",null,"(b)","Check the numerical sequence and investigate any missing items."]
["A20",null,"(c)","Check the pricing."]
["A21",null,"(d)","For till rolls, ensure that the level of “no sales” is acceptable."]
["A22",null,"(e)","Check total cash sales to the cash book."]
["A23","Sales returns"]
["A24",8,"Review sales returns and, where material, select a sample."]
["A25",null,"(a)","Check the quantity and description on the credit note to a goods returned note or other documentary proof of receipt of goods."]
["A26",null,"(b)","Ensure the details agree to the original invoice."]
["A27","Other income"]
["A28",9,"Check that, prima facie, all grants to which the client is entitled have been claimed."]
["A29","Expenditure "]
["A30",10,"Compare expenditure recorded to last year, budgets and expectations. Corroborate explanations received for variances."]
["A31",11,"Select a sample from the nominal ledger (or purchase day book, or cash book if there is no nominal ledger) and vouch to supporting documentation."]
["A32",null,"(a)","Ensure the invoice is properly authorised."]
["A33",null,"(b)","Ensure the invoice is correctly classified."]
["A34",null,"(c)","Ensure the invoice is properly addressed."]
["A35",null,"(d)","Consider whether there is adequate control over the issue of cheques."]
["A36","Wages and salaries"]
["A37",12,"Reconcile a list of employees and their gross pay to the staff costs charge in the accounts.  \n"]
["A38",13,"For a sample of employees listed above, check the gross pay to personnel files."]
["A39",14,"Where the above test is impractical or where the difference on reconciliation is not acceptable, for a sample of employees test:"]
["A40",null,"(a)","Gross to net pay calculations"]
["A41",null,"(b)","Postings to the nominal ledger"]
["A42",null,"(c)","Payroll records to personnel files"]
["A43",15,"Where considered necessary in view of the results of the above test: "]
["A44",null,"(a)","perform detailed checks of the gross to net pay calculations and postings to the nominal ledger."]
["A45",null,"(b)","select a sample of employees and check back to payroll records"]
["A46",16,"Obtain details of directors’ emoluments paid and payable, including benefits-in-kind."]
["A47",17,"Complete the PAYE and National Insurance audit programme on R3."]
["A48","Related party transactions"]
["A49",18,"In respect of related party transactions:"]
["A50",null,"(a)","Confirm with management that the information on the permanent file and considered at the planning meeting is up to date."]
["A51",null,"(b)","Enquire of the directors whether the company has entered into any transactions in which one or more of those related parties have an interest."]
["A52",null,"(c)","Where this is the case ascertain the type and purpose of the transaction(s)."]
["A53",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."]
["A54",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."]
["A55",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)"]
["A56","Other "]
["A57",19,"Analyse for tax and/or disclosure purposes the following:"]
["A58",null,"-  Repairs"]
["A59",null,"-  Rents, leases, hire purchase"]
["A60",null,"-  Other (specify):"]
["A61","Presentation and disclosure"]
["A62",20,"Ensure that there is sufficient appropriate evidence on the file to support all disclosures made."]
["A63",21,"Consider whether related party transactions have been properly accounted for and disclosed in the accounts."]
["A64",22,"Ensure that the accounting treatment of any share based payment transactions is in accordance with the relevant parts of Section 26 of FRS 102 depending on whether they were equity or cash settled or whether the company had a choice of settlement method."]
["A65","Bespoke tests"]
["A66",23,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A67","Conclusion"]
["A68",24,"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."]
["A69",25,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A70",26,"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":"R3","index":145,"n_rows":20,"n_cols":10,"rows_kept":20,"cut":false,"hidden":false,"merged":[[4,0,4,2],[5,1,5,2],[6,1,6,2],[9,1,9,2],[14,1,14,2],[11,1,11,2],[10,1,10,2],[12,7,12,8],[11,7,11,8],[4,7,4,8],[5,7,5,8],[6,7,6,8],[9,7,9,8],[8,7,8,8],[7,7,7,8],[10,7,10,8],[13,7,13,8],[14,7,14,8],[19,1,19,2],[17,1,17,2],[18,0,18,2],[19,7,19,8],[18,7,18,8],[17,7,17,8],[16,7,16,8],[15,7,15,8]]}
["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,"R3"]
["File Number: Enter file number"]
["AUDIT PROGRAMME – PAYE and National Insurance"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"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 etc:"]
[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/P9Ds to ensure that:        "]
[null,"(a)","There are no apparent omissions; and"]
[null,"(b)","Any dispensations are still valid."]
[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,"Do the checklists highlight any outstanding liabilities?"]

{"sheet":"R3.1","index":146,"n_rows":52,"n_cols":9,"rows_kept":52,"cut":false,"hidden":false,"merged":[[50,0,50,2],[49,6,49,8],[50,6,50,8],[42,6,42,8],[48,3,49,3],[47,1,47,8],[49,0,49,2],[43,0,43,2],[44,1,44,6],[45,1,45,8],[46,1,46,8],[42,1,42,3],[30,1,30,3],[33,6,33,8],[33,1,33,3],[30,6,30,8],[32,6,32,8],[32,1,32,3],[31,1,31,3],[31,6,31,8],[34,1,34,3],[38,2,38,3],[40,2,40,3],[35,6,35,8],[35,1,35,3],[34,6,34,8],[41,6,41,8],[39,2,39,3],[37,6,37,8],[36,1,36,3],[36,6,36,8],[41,1,41,3],[40,6,40,8],[39,6,39,8],[38,6,38,8],[29,1,29,3],[28,1,28,3],[28,6,28,8],[19,1,19,3],[20,1,20,3],[29,6,29,8],[22,1,22,3],[22,6,22,8],[23,1,23,3],[23,6,23,8],[24,1,24,3],[24,6,24,8],[25,6,25,8],[25,1,25,3],[26,6,26,8],[18,1,18,3],[18,6,18,8],[15,2,15,3],[27,1,27,3],[27,6,27,8],[21,1,21,3],[21,6,21,8],[17,6,17,8],[17,1,17,3],[19,6,19,8],[20,6,20,8],[15,6,15,8],[16,6,16,8],[16,2,16,3],[14,2,14,3],[9,6,9,8],[11,2,11,3],[12,2,12,3],[13,2,13,3],[11,6,11,8],[13,6,13,8],[12,6,12,8],[14,6,14,8],[0,3,0,4],[1,3,1,4],[2,3,2,4],[5,0,5,8],[10,2,10,3],[4,0,4,8],[8,6,8,8],[7,6,7,8],[10,6,10,8],[9,1,9,3]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"R3.1"]
["File Number: Enter file number"]
["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":"R3.2","index":147,"n_rows":51,"n_cols":9,"rows_kept":51,"cut":false,"hidden":false,"merged":[[16,2,16,3],[16,6,16,8],[24,2,24,3],[26,6,26,8],[23,2,23,3],[22,2,22,3],[19,6,19,8],[25,6,25,8],[17,6,17,8],[17,2,17,3],[19,2,19,3],[18,2,18,3],[18,6,18,8],[22,6,22,8],[20,2,20,3],[20,6,20,8],[27,2,27,3],[23,6,23,8],[21,6,21,8],[25,2,25,3],[28,2,28,3],[21,2,21,3],[27,6,27,8],[24,6,24,8],[26,2,26,3],[28,6,28,8],[49,0,49,2],[48,6,48,8],[49,6,49,8],[46,1,46,8],[47,1,47,8],[48,0,48,2],[45,1,45,8],[40,6,40,8],[40,1,40,3],[42,0,42,2],[44,1,44,8],[41,6,41,8],[41,1,41,3],[43,1,43,8],[29,2,29,3],[32,1,32,3],[38,6,38,8],[33,6,33,8],[37,6,37,8],[38,2,38,3],[30,2,30,3],[35,6,35,8],[37,2,37,3],[35,2,35,3],[36,6,36,8],[32,6,32,8],[34,1,34,3],[33,1,33,3],[36,2,36,3],[39,6,39,8],[0,3,0,4],[1,3,1,4],[2,3,2,4],[4,0,4,8],[14,6,14,8],[10,6,10,8],[14,2,14,3],[34,6,34,8],[30,6,30,8],[31,2,31,3],[31,6,31,8],[29,6,29,8],[39,1,39,3],[8,1,8,3],[5,0,5,8],[7,6,7,8],[8,6,8,8],[15,2,15,3],[11,6,11,8],[10,1,10,3],[9,1,9,3],[9,6,9,8],[11,1,11,3],[12,1,12,3],[13,2,13,3],[12,6,12,8],[13,6,13,8],[15,6,15,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"R3.2"]
["File Number: Enter file number"]
["P11D/P9D 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 a valid dispensation is held 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,"Does the client have all the dispensations that would be appropriate for his business?"]
[7,"Was form P11D(b) signed by the client and submitted to HMRC, along with all necessary forms P11D before 6 July?"]
[8,"Has a form P9D been prepared for those employees not requiring a P11D who were in receipt of any of the following benefits:"]
[null,"(a)","Provision of living accommodation?"]
[null,"(b)","Personal expenses met by the employer (unless £25 or less in the year)?"]
[null,"(c)","Vouchers and credit cards?"]
[null,"(d)","Anything convertible into money?"]
[9,"Were the employees provided with copy P11D and P9D returns by 6 July?  (Penalties may be levied if not supplied.)"]
[10,"Have copies of P11D/P9D 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.)"]
[11,"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/P9Ds."]
[2,"The accounts do/do not* correctly disclose benefits-in-kind in directors’ emoluments."]
[3,"There are/are no* potential P11D/P9D penalties which need including in the accounts."]
[4,"Our review of P11D/P9Ds has/has not* met our obligations under the letter of engagement."]
[5,"Any P11D/P9D 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":"Rop01","index":148,"n_rows":46,"n_cols":20,"rows_kept":46,"cut":false,"hidden":false,"merged":[[42,0,44,1],[42,7,44,8],[42,14,44,15],[8,12,8,13],[8,14,8,15],[6,18,6,19],[6,16,6,17],[6,12,6,13],[8,16,8,17],[6,14,6,15],[0,18,0,19],[1,18,1,19],[3,0,3,19],[5,14,5,15],[5,16,5,17],[5,18,5,19],[45,2,46,5],[45,9,47,12],[45,16,47,19],[27,18,28,19],[7,12,7,13],[7,14,7,15],[7,16,7,17],[7,18,7,19],[8,18,8,19]]}
["Client: Enter client name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
["SAMPLE SELECTION PLANNING – Profit & Loss Account"]
["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 procedures* or compliance*) = Inherent risk factor (table figure) x 1/3"]
["OR"]
["Test of detail and analytical procedures and compliance = Inherent risk factor (table figure) x 1/4"]
[]
[]
["Performance materiality",null,null,null,null,"=",null,"Materiality",null,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,"Assertion risk",null,null,null,null,null,null,"Assertion risk",null,null,null,null,null,null,"Assertion risk"]
[null,null,null,"L","M","H",null,null,null,null,"L","M","H",null,null,null,null,"L","M","H"]
["Financial statement level risk",null,"L",20,25,30,null,"Financial statement level risk",null,"L",13,17,20,null,"Financial statement level 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 procedures* or tests of control*)",null,null,null,null,null,null,"Table 3 – for tests of detail and analytical procedures and tests of control"]

{"sheet":"Rop02","index":149,"n_rows":76,"n_cols":10,"rows_kept":76,"cut":false,"hidden":false,"merged":[[50,0,50,2],[54,7,54,8],[52,7,52,8],[51,7,51,8],[75,1,75,2],[74,1,74,2],[73,7,73,8],[72,0,72,2],[73,1,73,2],[69,7,69,8],[72,7,72,8],[67,7,67,8],[51,1,51,2],[68,7,68,8],[75,7,75,8],[74,7,74,8],[71,7,71,8],[70,0,70,2],[71,1,71,2],[70,7,70,8],[64,7,64,8],[62,1,62,2],[66,7,66,8],[65,0,65,2],[63,7,63,8],[65,7,65,8],[66,1,66,2],[64,1,64,2],[62,7,62,8],[52,1,52,2],[59,7,59,8],[60,7,60,8],[55,7,55,8],[56,7,56,8],[58,7,58,8],[57,7,57,8],[63,1,63,2],[53,7,53,8],[61,7,61,8],[61,0,61,2],[50,7,50,8],[42,7,42,8],[41,7,41,8],[46,7,46,8],[49,7,49,8],[43,7,43,8],[47,7,47,8],[48,7,48,8],[10,9,11,9],[19,7,19,8],[18,7,18,8],[12,7,12,8],[17,7,17,8],[44,7,44,8],[40,7,40,8],[20,7,20,8],[25,7,25,8],[33,7,33,8],[28,7,28,8],[45,0,45,2],[8,7,8,8],[46,1,46,2],[29,7,29,8],[23,7,23,8],[39,1,39,2],[39,7,39,8],[36,1,36,2],[27,7,27,8],[45,7,45,8],[10,7,10,8],[13,7,13,8],[9,7,9,8],[11,7,11,8],[23,1,23,2],[31,7,31,8],[30,7,30,8],[32,7,32,8],[38,1,38,2],[35,7,35,8],[34,7,34,8],[37,7,37,8],[36,7,36,8],[37,0,37,2],[4,7,4,8],[5,0,5,2],[5,7,5,8],[6,1,6,2],[6,7,6,8],[7,7,7,8],[4,0,4,2],[14,7,14,8],[26,7,26,8],[22,7,22,8],[20,1,20,2],[24,7,24,8],[21,7,21,8],[16,1,16,2],[16,7,16,8],[15,7,15,8],[17,1,17,2],[19,1,19,2],[21,1,21,2],[18,0,18,2],[22,0,22,2]]}
["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:"]
["File Number: Enter file number"]
["AUDIT PROGRAMME- RELATED PARTY TRANSACTIONS"]
[null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and date"]
["General"]
[1,"Review information provided by those charged with governance 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 the permanent file and prior year working papers for names of known related parties."]
[null,"(b)","Review the company’s procedures for identification of related parties."]
[null,"(c) ","Enquire as to the affiliation of those charged with governance and officers with other companies."]
[null,"(d)","Review shareholder records to determine the names of principal shareholders or, if appropriate, obtain a listing of principal shareholders from the share register."]
[null,"(e)","Review minutes of the meetings of shareholders and those charged with governance and other relevant statutory records such as the register of directors’ interests."]
[null,"(f)","Enquire of other auditors currently involved in the audit, predecessor auditors or internal auditors as to their knowledge of additional related parties."]
[null,"(g)","Review the company’s tax returns and other information supplied to the tax authorities."]
[null,"(h)","Review invoices and correspondence from lawyers for indications of the existence of related parties or related party transactions."]
[null,"(i)","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 and transactions outside the normal course of business."]
[3,"Ensure all members of the audit team are made aware of all identified related parties and informed of all newly identified ones."]
["Directors"]
[4,"Prepare a schedule of movements on the loan account for each director and other connected person."]
[5,"Review all month-end sales and purchase ledger balances to identify any accounts in the names of related parties."]
[6,"Enquire as to the interest of the directors in other companies, unincorporated businesses and partnerships."]
["Transactions"]
[7,"Review the accounting and other records for large or unusual transactions or balances, in particular transactions recognised at or near the end of the financial period and for those outside the normal course of business. For example:"]
[null,"(a)","Transactions with abnormal terms."]
[null,"(b)","Transactions that appear to lack a logical business 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 customers or suppliers as compared with others."]
[null,"(f)","Unrecorded transactions such as the receipt or provision of management services at no charge."]
[null,"(g)","Sales transactions with unusually large discounts."]
[null,"(h)","Circular transactions- sales with a commitment to repurchase."]
[null,"(i)","Transactions under contracts whose terms are changed before expiry."]
[null,"(j)"," Bank and legal confirmations obtained as part of audit procedures."]
[null,"(k)","Minutes of meetings of shareholders and of those charged with governance."]
[null,"(l)","Such other records or documents as considered necessary in the circumstances of the entity."]
[8,"Discuss the nature, purpose and terms of any unusual transactions with management and enquire as to whether  related parties are involved."]
["Significant transactions outside the normal course of business"]
[9,"Ensure that any previously unidentified related party transactions outside the normal course of business to the Assertion Risk Action Plan (C8.3) as high risks."]
[10,"Inspect the underlying contracts or agreements, if any, and evaluate whether;"]
[null,"(a)","Related parties are involved."]
[null,"(b)","The business rationale suggests they have been entered into to engage in fraudulent financial reporting."]
[null,"(c)","The transaction terms are consistent with management explanations."]
[null,"(d) ","The transactions have been properly accounted for and disclosed."]
[null,"(e)","the transactions have been properly authorised. Where no such formal controls exist obtain management representations as to the validity of the transactions and consider management involvement in the transaction."]
["Transactions at arms length"]
[11,"Where the financial statements state that a related party transaction was conducted at arms length:"]
[null,"(a)","Consider the appropriateness of management's process for supporting this assertion."]
[null,"(b)","Verify the source of and/or external data supporting the assertion. Test for accuracy, completeness and relevance."]
[null,"(c) ","Assess the reasonableness of the assumptions made."]
["Previously unidentified or undisclosed related parties or significant related party transactions"]
[12,"Where potential related parties or potential related party transactions are identified that management had not previously identified or disclosed, determine whether the underlying circumstances confirm the existence of the relationship or transaction."]
[13,"Where confirmation is obtained :"]
[null,"(a)","Promptly inform the audit team of these details."]
[null,"(b)","Ask management to identify all transactions with the newly identified related party."]
[null,"(c) ","Enquire as to why these had not been identified previously and why any controls in place failed to pick them up."]
[null,"(d)","Review accounting records for further transactions with this party."]
[null,"(e)","Verify the terms of the transactions and ensure that they have been appropriately accounted for and disclosed."]
[null,"(f)","Enquire into the nature of the relationship"]
[null,"(g)","Ask management whether there are any further undisclosed related parties or transactions."]
[null,"(h)","Where management has intentionally failed to disclose related parties and significant related party transactions consider whether it is necessary to re-evaluate the reliability of all management responses and representations."]
["Disclosure"]
[14,"Obtain sufficient appropriate audit evidence as to whether identified related party transactions have been appropriately accounted for and disclosed."]
[15,"Obtain sufficient appropriate audit evidence that disclosures in the financial statements relating to control of the company are properly stated."]
[null,"Note. This may include obtaining corroboration from the ultimate controlling party."]
["Management representations"]
[16,"In respect of related party relationships and transactions obtain a written representations 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."]
["Letter of comment"]
[17,"Where those charged with governance include people other than those involved in management include details of any significant matters arising from the audit of related party transactions. "]
["Conclusion"]
[18,"Whether sufficient appropriate audit evidence concerning all related parties and transactions with such parties and the appropriateness of the accounting treatment and disclosures in the financial statements has been obtained."]
[19,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[20,"Assess whether the initial 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":"Rop03","index":150,"n_rows":32,"n_cols":10,"rows_kept":32,"cut":false,"hidden":false,"merged":[[23,1,23,2],[23,7,23,8],[13,1,13,2],[31,1,31,2],[28,1,28,2],[31,7,31,8],[29,1,29,2],[29,7,29,8],[30,7,30,8],[28,7,28,8],[30,1,30,2],[26,1,26,2],[22,7,22,8],[24,1,24,2],[22,0,22,2],[24,7,24,8],[4,0,4,2],[4,7,4,8],[5,0,5,2],[5,7,5,8],[7,1,7,2],[12,7,12,8],[7,7,7,8],[6,1,6,2],[6,7,6,8],[10,1,10,2],[12,1,12,2],[18,7,18,8],[27,0,27,2],[27,7,27,8],[21,7,21,8],[8,7,8,8],[14,7,14,8],[15,7,15,8],[16,7,16,8],[26,7,26,8],[25,7,25,8],[20,7,20,8],[9,7,9,8],[19,7,19,8],[17,7,17,8],[13,7,13,8],[10,7,10,8]]}
["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:"]
["File Number: Enter file number"]
["AUDIT PROGRAMME – SHARE-BASED PAYMENT"]
[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 of key ratios or other performance indicators."]
[3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["Share-based payment"]
[4,"Confirm that an expense has been recognised in the profit and loss account where the company entered into any share based payment transactions."]
[5,"Ensure that the accounting treatment of any share based payment transactions is in accordance with Section 26 of FRS 102; in particular:"]
[null,"(a)","For equity-settled share-based payment transactions, ensure the company has measured the goods or services received and the corresponding increase in equity either:"]
[null,null,"(i) at the fair value of those goods or services; or"]
[null,null,"(ii) if the company cannot estimate reliably the fair value of the\ngoods or services received, then by the corresponding increase in equity, indirectly, by reference to the fair value of the equity instruments granted."]
[null,"(b)","Ensure any vesting conditions (e.g. length of service or performance targets) are taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount, by using the best available estimate of the number of equity instruments expected to vest"]
[null,"(c)","For cash-settled share-based payment transactions, ensure the company has measured the goods or services acquired and the liability incurred at the fair value of the liability."]
[null,"(d)","For share-based payment transactions where the terms of the arrangement provide either the company or the counterparty with a choice of settlement method, ensure the transaction, or the components of that transaction, have been accounted for as either:  "]
[null,null,"(i) a cash-settled share-based payment transaction if, and to the extent that, the company has incurred a liability to settle in cash or other assets; or"]
[null,null,"(ii) as an equity-settled share-based payment transaction if, and to the extent that, no such liability has been incurred?"]
["Presentation and disclosure"]
[6,"Ensure that there is evidence on the file to support all disclosures made."]
[7,"Where the accounting for share-based payment transactions includes the directors' estimates of the number of equity instruments expected to vest, or other issues, ensure that these opinions are confirmed in the letter of representation."]
["Bespoke tests"]
[8,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["Conclusion"]
[9,"Whether sufficient appropriate audit evidence concerning share based payment and the appropriateness of the accounting treatment and disclosures in the financial statements has been obtained."]
[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,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
[12,"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":"Si","index":151,"n_rows":15,"n_cols":4,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["S ",null,"OPERATIONAL EFFECTIVENESS OF CONTROLS"]
[]
[1]
[]
[2,null,"Audit programme"]
[]
[3,null,"Internal Control Evaluation"]
[]
[4]
[]
[5]

{"sheet":"Ss","index":152,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[[18,0,18,8],[10,1,10,2],[19,0,23,8],[26,6,26,8],[25,0,25,1],[26,0,26,1],[25,6,25,8],[14,6,14,8],[15,6,15,8],[4,6,4,8],[14,0,14,1],[15,0,15,1],[4,4,4,5],[5,0,5,1],[11,1,11,2],[6,0,6,3],[7,1,7,2],[9,1,9,2],[8,1,8,2]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"S"]
["File Number: Enter file number"]
["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,{"$f":"IF('PCAS - Questions'!C227=\"Yes\",\"1, 2, 3\",\"\")","v":"1, 2, 3"},null,"Yes/No"]
[2,"To test the effective operation of key controls where substantive tests alone do not provide sufficient evidence of operation.",null,null,{"$f":"IF('PCAS - Questions'!C227=\"Yes\",\"1, 2, 3\",\"\")","v":"1, 2, 3"},null,"Yes/No"]
[3,"To seek to reduce the nature or extent of substantive testing where reliance on controls is more effective.",null,null,{"$f":"IF('PCAS - Questions'!C227=\"Yes\",\"1, 2, 3\",\"\")","v":"1, 2, 3"},null,"Yes/No"]
[4,"To ensure that reliance on the testing of controls at the interim stage or in earlier years is only relied upon where it is appropriate to do so.",null,null,{"$f":"IF('PCAS - Questions'!C227=\"Yes\",\"4, 5, 6, 7, 8, 9\",\"\")","v":"4, 5, 6, 7, 8, 9"},null,"Yes/No"]
[5,"To identify weaknesses in internal controls that should be brought to the attention of management.",null,null,{"$f":"IF('PCAS - Questions'!C227=\"Yes\",\"10, 11\",\"\")","v":"10, 11"},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 described below and 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":"S2","index":153,"n_rows":42,"n_cols":11,"rows_kept":42,"cut":false,"hidden":false,"merged":[[33,8,33,9],[32,1,32,3],[33,2,33,3],[32,8,32,9],[41,8,41,9],[38,8,38,9],[36,2,36,3],[34,8,34,9],[40,8,40,9],[39,8,39,9],[36,8,36,9],[37,8,37,9],[35,1,35,3],[35,8,35,9],[34,2,34,3],[15,2,15,3],[30,8,30,9],[31,2,31,3],[29,8,29,9],[29,2,29,3],[27,8,27,9],[21,2,21,3],[25,8,25,9],[17,2,17,3],[26,8,26,9],[30,2,30,3],[31,8,31,9],[28,8,28,9],[28,2,28,3],[16,1,16,3],[16,8,16,9],[20,1,20,3],[18,8,18,9],[19,8,19,9],[20,8,20,9],[17,8,17,9],[21,8,21,9],[23,8,23,9],[24,8,24,9],[22,8,22,9],[10,8,10,9],[12,8,12,9],[15,8,15,9],[13,8,13,9],[14,8,14,9],[10,2,10,3],[4,1,4,3],[11,2,11,3],[8,8,8,9],[4,8,4,9],[5,8,5,9],[6,2,6,3],[5,1,5,3],[11,8,11,9],[6,8,6,9],[7,8,7,9],[9,8,9,9]]}
[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,"S2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME - OPERATIONAL EFFECTIVENESS OF CONTROLS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
["A1","General"]
["A2",1,"Testing the operational effectiveness of internal controls should be undertaken where:"]
["A3",null,"(a)","the risk assessment includes an expectation that controls are operating effectively;"]
["A4",null,"(b)","substantive tests alone do not provide sufficient evidence of operation;"]
["A5",null,"(c) ","this is more effective than relying solely on substantive procedures."]
["A6",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."]
["A7",3,"Document each control to be tested on the ICE (S3) and reference each to the working papers evidencing the compliance test."]
["A8",null,"(a)","How the controls were applied at relevant times during the period under audit. "]
["A9",null,"(b)","The consistency with which they were applied."]
["A10",null,"(c)","By whom or by what means they were applied. "]
["A11",null,"Note. Inquiry alone is not sufficient to test the operational effectiveness of controls."]
["A12","Interim testing"]
["A13",4,"Where the operating effectiveness of controls was tested during an interim period:"]
["A14",null,"(a)","Obtain audit evidence about significant changes to those controls subsequent to the interim period;"]
["A15",null,"(b)","Determine the additional audit evidence to be obtained for the remaining period."]
["A16","Reliance on testing in prior years"]
["A17",5,"Determine whether it is appropriate to use audit evidence about the operating effectiveness of controls obtained in previous audits. Consider:"]
["A18",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;"]
["A19",null,"(b)","The risks arising from the characteristics of the control, including whether it is manual or automated;"]
["A20",null,"(c)","The effectiveness of general IT-controls;"]
["A21",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;"]
["A22",null,"(e)","Whether the lack of a change in a particular control poses a risk due to changing circumstances; and"]
["A23",null,"(f)","The risks of material misstatement and the extent of reliance on the control."]
["A24",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?"]
["A25",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?"]
["A26",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."]
["A27",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."]
["A28","Failure of controls"]
["A29",10,"Consider whether the results of substantive testing indicate that controls may not be operating properly."]
["A30",11,"Where deviations from controls are identified make specific inquiries to understand the extent and potential consequences of each."]
["A31","Conclusion"]
["A32",12,"Consider whether:"]
["A33",null,"(a)","It is appropriate to place the planned reliance on the operational effectiveness of internal controls tested in the current period."]
["A34",null,"(b)","It is appropriate to place the planned reliance on the operational effectiveness of internal controls tested in previous periods."]
["A35",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."]
["A36",null,"(d)","Any weaknesses in control identified constitute significant deficiencies."]
["A37",null,"(e)","Additional audit procedures are required."]

{"sheet":"S3","index":154,"n_rows":5,"n_cols":14,"rows_kept":5,"cut":false,"hidden":false,"merged":[[7,3,7,6],[7,7,7,10],[8,1,8,2],[8,3,8,6],[7,1,7,2],[8,7,8,10],[6,1,6,2],[4,7,4,10],[5,3,5,6],[5,7,5,10],[4,3,4,6],[4,1,4,2],[5,1,5,2],[6,3,6,6],[6,7,6,10]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"Reviewed by:",null,null,"Date:",null,"S3"]
["File Number: Enter file number"]
["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":"Ti","index":155,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["T",null,"POST BALANCE SHEET EVENTS"]
[]
[1,null,"Lead schedule"]
[]
[2,null,"Audit programme - post balance sheet events"]
[]
[3,null,"Audit programme - going concern"]
[]
[4,null,"Final programme - post balance sheet events"]
[]
[5]
[]
[6]

{"sheet":"Ts","index":156,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[13,6,13,8],[13,0,13,1],[16,0,16,8],[23,6,23,8],[23,0,23,1],[22,6,22,8],[17,0,20,8],[22,0,22,1],[9,1,9,2],[12,0,12,1],[4,4,4,5],[4,6,4,8],[8,1,8,2],[7,1,7,2],[5,0,5,1],[6,0,6,3],[12,6,12,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"T"]
["File Number: Enter file number"]
["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,{"$f":"IF('PCAS - Questions'!C234=\"Yes\",\"1, 2, 3\",\"\")","v":"1, 2, 3"},null,"Yes/No"]
[2,"To ensure that the going concern basis of accounting is appropriate.",null,null,{"$f":"IF('PCAS - Questions'!C234=\"Yes\",\"4, 5, 6, 7, 8, 9\",\"\")","v":"4, 5, 6, 7, 8, 9"},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('PCAS - Questions'!C234=\"Yes\",\"10, 11\",\"\")","v":"10, 11"},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 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":"T2","index":157,"n_rows":59,"n_cols":11,"rows_kept":59,"cut":false,"hidden":false,"merged":[[8,8,8,9],[9,8,9,9],[7,2,7,3],[7,8,7,9],[4,1,4,3],[4,8,4,9],[5,8,5,9],[6,2,6,3],[6,8,6,9],[26,8,26,9],[15,2,15,3],[15,8,15,9],[16,8,16,9],[17,8,17,9],[18,8,18,9],[24,8,24,9],[10,8,10,9],[11,8,11,9],[12,8,12,9],[25,8,25,9],[14,8,14,9],[19,8,19,9],[20,8,20,9],[21,8,21,9],[22,8,22,9],[23,8,23,9],[27,2,27,3],[28,2,28,3],[28,8,28,9],[29,8,29,9],[31,8,31,9],[30,8,30,9],[40,2,40,3],[40,8,40,9],[41,8,41,9],[42,8,42,9],[32,8,32,9],[34,2,34,3],[34,8,34,9],[35,2,35,3],[35,8,35,9],[36,8,36,9],[37,8,37,9],[38,2,38,3],[38,8,38,9],[39,2,39,3],[39,8,39,9],[43,8,43,9],[44,8,44,9],[45,2,45,3],[45,8,45,9],[46,2,46,3],[46,8,46,9],[47,8,47,9],[48,8,48,9],[58,2,58,3],[58,8,58,9],[49,8,49,9],[50,2,50,3],[50,8,50,9],[51,8,51,9],[52,2,52,3],[52,8,52,9],[53,8,53,9],[54,8,54,9],[55,8,55,9],[56,8,56,9],[57,8,57,9]]}
[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,"T2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME – SUBSEQUENT EVENTS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
["A1","Subsequent events"]
["A2",1,"Obtain an understanding of any procedures management has established to ensure that subsequent events are identified."]
["A3",2,"Review the following to ensure that nothing has occurred since the year end which should be disclosed or provided for:"]
["A4",null,"(a)","management and/or other interim accounts;"]
["A5",null,"(b)","the latest budgets, forecasts or other management reports;"]
["A6",null,"(c)","cash book, invoices and bank statements;"]
["A7",null,"(d)","correspondence;"]
["A8",null,"(e)","minutes of meetings; and"]
["A9",null,"(f)","major contracts."]
["A10",null,"(g)","searching news / media / online reports."]
["A11",3,"Discuss with management and ensure that all relevant factors have been identified. Consider the following:"]
["A12",null,"(a)","The current status of items that were accounted for on the basis of preliminary or inconclusive data."]
["A13",null,"(b)","Whether new commitments, borrowings or guarantees have been entered into."]
["A14",null,"(c)","Whether sales or acquisition of assets have occurred or are planned."]
["A15",null,"(d)","Whether the issue of new shares or debentures or an agreement to merge or liquidate has been made or is planned."]
["A16",null,"(e)","Whether any assets have been appropriated by government or destroyed, for example, by fire or flood."]
["A17",null,"(f)","Whether there have been any developments regarding risk areas and contingencies."]
["A18",null,"(g)","Whether any unusual accounting adjustments have been made or are contemplated."]
["A19",null,"(h)","Whether events have occurred or are likely to occur that bring into question the appropriateness of accounting policies used."]
["A20",null,"(i)","Whether events have occurred that are relevant to the measurement of estimates or provisions."]
["A21",null,"(j)","Whether any events have occurred that are relevant to the recovery of assets."]
["A22","Going concern"]
["A23",4,"Enquire what information is available to management when making their assessment of going concern."]
["A24",5,"Where available obtain copies of cash flow forecasts and/or budgets and consider:"]
["A25",null,"(a)","The reliability of the underlying data."]
["A26",null,"(b)","The adequacy of support for the assumptions underlying the forecast."]
["A27",null,"(c)","Whether the assumptions underlying the forecast are consistent with our understanding of the business and other information obtained during the audit."]
["A28",null,"(d)","Whether they provide adequate evidence of the company’s ability to continue as a going concern."]
["A29",null,"(e)","Where a period of less than 12 months has been considered, what other evidence is available to support the company’s ability to continue as a going concern."]
["A30",null,"Note: 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 570.12D1"]
["A31",6,"Where no cash flow forecasts or budgets are available:"]
["A32",null,"(a)","describe what evidence is available to support the company’s ability to continue as a going concern."]
["A33",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."]
["A34",7,"Investigate any apparent delay or unwillingness to approve the accounts and consider whether this gives rise to any doubts about going concern."]
["A35",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."]
["A36",9,"Seek written representations from management regarding:"]
["A37",null,"(a)","its plans for future action;"]
["A38",null,"(b)","its assessment that the company is a  going concern;"]
["A39",null,"(c)","any relevant disclosures in the financial statements. "]
["A40","Presentation and disclosure"]
["A41",10,"Ensure that there is evidence on the file to support all disclosures made for both adjusting and non-adjusting events."]
["A42",11,"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: "]
["A43",null,"(a)","Has this been disclosed in the accounts?"]
["A44",null,"(b)","Where this has not been disclosed in the accounts note on B6 and B9 for inclusion in the audit report."]
["A45","Bespoke tests"]
["A46",12,"Draft any necessary additional tests such as those required by C8.3 and cross reference with the objectives on the summary sheet."]
["A47","Conclusion"]
["A48",13,"Consider whether:"]
["A49",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;"]
["A50",null,"(b)","there are any indications that the going concern basis may not be appropriate;"]
["A51",null,"(c)","matters have been properly presented and disclosed in the accounts;"]
["A52",null,"(d)","there are any implications for the audit report;"]
["A53",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."]
["A54",14,"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":"T3","index":158,"n_rows":39,"n_cols":9,"rows_kept":39,"cut":false,"hidden":false,"merged":[[10,1,10,6],[12,1,12,6],[13,1,13,6],[17,1,17,6],[16,1,16,6],[11,1,11,6],[14,1,14,6],[15,1,15,6],[5,1,5,6],[6,1,6,6],[7,1,7,6],[8,1,8,6],[9,1,9,6],[38,1,38,6],[31,1,31,6],[32,1,32,6],[33,1,33,6],[34,1,34,6],[35,1,35,7],[36,1,36,6],[29,1,29,6],[18,1,18,6],[28,1,28,6],[23,1,23,6],[27,1,27,6],[26,1,26,6],[24,1,24,6],[25,1,25,6],[20,1,20,6],[19,1,19,6],[21,1,21,6]]}
["Client: Enter client name",null,null,"Prepared by:",null,"Date:",null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,"Date:",null,null,"T3"]
["File Number: Enter file number"]
["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,"Arrears or discontinuance of dividends."]
[1.1200000000000001,"Inability to pay creditors on due dates."]
[1.1299999999999999,"Inability to comply with the terms of loan agreements."]
[1.1399999999999999,"Reduction in normal terms of trade credit by suppliers."]
[1.1499999999999999,"Change from credit to cash-on-delivery transactions with suppliers."]
[1.1599999999999999,"Inability to obtain financing for essential new product development or other essential investments."]
[1.17,"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,"Excessive dependence on a few product lines where the market is depressed."]
[2.0699999999999998,"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":"T3.1","index":159,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[10,2,10,6],[5,1,5,6],[6,1,6,6],[7,1,7,6],[8,1,8,6],[9,2,9,6],[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]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"T3.1"]
["File Number: Enter file number"]
["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?"]
[]
[]
[]
["Prepared by:",null,null,null,"Date:"]
[]
["Reviewed by:",null,null,null,"Date:"]
["*  Delete if not applicable."]

{"sheet":"Ui","index":160,"n_rows":19,"n_cols":4,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["U",null,"VALUE ADDED TAX"]
[]
[1,null,"VAT account/reconciliation"]
[]
[2,null,"Audit programme"]
[]
[3,null,"VAT compliance checklist"]
[]
[4,null,"Analysis of VAT account"]
[]
[5]
[]
[6]
[]
[7]

{"sheet":"Us","index":161,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[4,6,4,8],[12,0,12,1],[13,0,13,1],[5,0,5,1],[6,0,6,3],[4,4,4,5],[8,1,8,2],[9,1,9,2],[7,1,7,2],[12,6,12,8],[13,6,13,8],[16,0,16,8],[23,6,23,8],[22,0,22,1],[23,0,23,1],[17,0,20,8],[22,6,22,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"U"]
["File Number: Enter file number"]
["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 have been met?","Comments","Initials"]
["Audit objectives"]
[1,"To ensure that VAT has been correctly accounted for.",null,null,{"$f":"IF('PCAS - Questions'!C243=\"Yes\",\"4, 5\",\"\")","v":"4, 5"},null,"Yes/No"]
[2,"To ensure any potential liabilities have been identified.",null,null,{"$f":"IF('PCAS - Questions'!C243=\"Yes\",\"6, 7, 8, 9\",\"\")","v":"6, 7, 8, 9"},null,"Yes/No"]
[3,"To confirm that any necessary disclosures concerning VAT have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('PCAS - Questions'!C243=\"Yes\",\"10\",\"\")","v":"10"},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 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":"U2","index":162,"n_rows":21,"n_cols":11,"rows_kept":21,"cut":false,"hidden":false,"merged":[[4,8,4,9],[11,8,11,9],[6,8,6,9],[7,8,7,9],[10,8,10,9],[5,8,5,9],[8,8,8,9],[9,8,9,9],[4,1,4,3],[13,2,13,3],[10,2,10,3],[5,1,5,3],[6,2,6,3],[7,2,7,3],[12,2,12,3],[8,2,8,3],[11,2,11,3],[20,2,20,3],[20,8,20,9],[19,2,19,3],[19,8,19,9],[16,8,16,9],[18,8,18,9],[17,2,17,3],[17,8,17,9],[15,2,15,3],[14,2,14,3],[13,8,13,9],[12,8,12,9],[15,8,15,9],[14,8,14,9]]}
[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,"U2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME – VALUE ADDED TAX"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
["A1","General"]
["A2",1,"Obtain and check, or prepare, a lead schedule for the current year’s figures."]
["A3",2,"Enquire into and make notes of reasons for any major variations from expectations."]
["A4",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A5","VAT Accounting"]
["A6",4,"Obtain and check, or prepare, a VAT control account.  Agree the VAT creditor or repayment due to the relevant VAT return."]
["A7",5,"Vouch the entries on the VAT control account to the VAT returns."]
["A8",6,"Reconcile the turnover per the accounts to the outputs recorded on the VAT returns."]
["A9",7,"Reconcile the potential VAT on the turnover per the accounts to the outputs on the VAT control account."]
["A10",8,"Review the client’s VAT affairs, including any correspondence, and ensure that adequate provision is made for any possible penalties and interest on under-declarations."]
["A11",9,"Where considered necessary complete the VAT checklist on U3."]
["A12","Presentation and disclosure"]
["A13",10,"Consider whether balances relating to VAT are appropriately presented in the accounts and whether any additional disclosures are required."]
["A14","Conclusion"]
["A15",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."]
["A16",12,"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":"U3","index":163,"n_rows":108,"n_cols":9,"rows_kept":108,"cut":false,"hidden":false,"merged":[[78,2,78,3],[87,6,87,8],[83,6,84,8],[82,6,82,8],[91,6,92,8],[91,5,92,5],[77,2,77,3],[88,6,88,8],[82,2,82,3],[84,2,84,3],[87,2,87,3],[78,6,78,8],[81,6,81,8],[89,2,89,3],[85,6,85,8],[83,1,83,3],[79,6,80,8],[86,6,86,8],[86,2,86,3],[75,5,76,5],[75,6,76,8],[75,1,75,2],[76,2,76,3],[77,6,77,8],[83,5,84,5],[94,5,95,5],[94,1,94,3],[106,6,106,8],[90,6,90,8],[102,1,102,5],[96,1,96,3],[104,1,104,8],[105,6,105,8],[96,6,97,8],[100,1,100,5],[92,2,92,3],[90,2,90,3],[91,1,91,3],[99,0,99,2],[98,6,98,8],[95,1,95,3],[93,2,93,3],[80,2,80,3],[101,1,101,5],[85,2,85,3],[79,5,80,5],[94,6,95,8],[97,2,97,3],[81,2,81,3],[79,1,79,3],[93,6,93,8],[89,6,89,8],[88,2,88,3],[98,2,98,3],[96,5,97,5],[73,2,73,3],[70,2,70,3],[71,1,71,2],[74,2,74,3],[72,2,72,3],[71,5,72,5],[64,2,64,3],[73,6,73,8],[71,6,72,8],[65,2,65,3],[69,2,69,3],[66,1,66,3],[68,2,68,3],[69,6,69,8],[66,6,68,8],[66,5,68,5],[65,6,65,8],[74,6,74,8],[63,2,63,3],[49,1,49,2],[58,6,58,8],[63,6,63,8],[60,2,60,3],[70,6,70,8],[61,6,62,8],[59,6,59,8],[57,2,57,3],[57,6,57,8],[64,6,64,8],[67,1,67,2],[59,2,59,3],[60,6,60,8],[51,6,52,8],[62,2,62,3],[61,5,62,5],[58,2,58,3],[61,1,61,3],[55,1,55,3],[55,5,56,5],[54,6,54,8],[55,6,56,8],[56,2,56,3],[49,6,50,8],[53,6,53,8],[46,5,47,5],[51,5,52,5],[46,6,47,8],[45,6,45,8],[44,2,44,3],[43,1,43,3],[46,1,46,2],[49,5,50,5],[48,6,48,8],[54,2,54,3],[42,6,42,8],[32,6,33,8],[40,6,40,8],[38,6,38,8],[32,5,33,5],[39,2,39,3],[53,2,53,3],[52,2,52,3],[43,6,44,8],[48,2,48,3],[47,2,47,3],[49,3,49,4],[51,1,51,3],[50,1,50,3],[45,2,45,3],[46,3,46,4],[43,5,44,5],[40,2,40,3],[34,1,34,3],[33,1,33,4],[37,6,37,8],[36,2,36,3],[34,5,36,5],[41,6,41,8],[42,2,42,3],[30,1,30,4],[31,1,31,4],[38,2,38,3],[41,2,41,3],[30,6,31,8],[34,6,36,8],[39,6,39,8],[37,2,37,3],[35,1,35,3],[28,6,29,8],[26,6,26,8],[22,1,22,3],[23,2,23,3],[24,6,24,8],[25,6,25,8],[27,6,27,8],[28,5,29,5],[30,5,31,5],[8,1,8,3],[10,1,10,3],[12,5,13,5],[28,1,28,3],[29,1,29,4],[25,2,25,3],[19,5,20,5],[21,5,23,5],[32,1,32,3],[19,1,19,3],[9,1,9,3],[12,1,12,3],[11,1,11,3],[13,1,13,3],[15,2,15,3],[14,1,14,3],[17,2,17,3],[26,2,26,3],[27,2,27,3],[20,1,20,3],[21,1,21,3],[18,2,18,3],[16,2,16,3],[24,2,24,3],[6,6,6,8],[14,6,15,8],[7,6,9,8],[21,6,23,8],[19,6,20,8],[10,5,11,5],[10,6,11,8],[12,6,13,8],[18,6,18,8],[14,5,15,5],[7,5,9,5],[16,6,16,8],[17,6,17,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"U3"]
["File Number: Enter file number"]
["VAT COMPLIANCE CHECKLIST"]
["Objective: To ensure that all VAT liabilities are correctly included in the accounts."]
["The checklist sets out the common points to be considered when reviewing VAT – it is not exhaustive."]
[null,null,null,null,null,"Yes/No\nor N/A","Comments"]
[1,"Registration"]
[1.1000000000000001,"Unregistered company "]
[null,"Confirm that taxable turnover does not exceed registration limits (currently and historically)."]
[1.2,"Company registered as intending trader "]
[null,"Does intention to make taxable supplies continue?"]
[1.3,"Exemption from registration "]
[null,"Is the company still eligible for exemption?"]
[1.4,"Group registration"]
[null,"(a)","Are all members of the legal group either in the VAT group or separately registered?"]
[null,"(b)","Are all members of the VAT group eligible for membership?"]
[null,"(c)","Are the latest and current details of group members received from HMRC correct?"]
[null,"(d)","Does a system exist to notify HMRC of group or company structure changes?"]
[1.5,"Compulsory registration "]
[null,"Are the details on the latest Certificate of Registration correct?"]
[2,"Sales"]
[2.1,"Standard-rated sales"]
[null,"(a)","Confirm VAT treatment is in accordance with any directions from, or written agreement with, HMRC."]
[null,"(b)","Are part-exchanges and discounts correctly dealt with?"]
[null,"(c)","Are valid VAT invoices issued for each transaction (where appropriate)?"]
[null,"(d)","Are the conditions of any retailers/special schemes complied with?"]
[null,"(e)","Have any changes in the rate of VAT been correctly dealt with?"]
[2.2000000000000002,"Zero-rated sales"]
[null,"Is zero rating appropriate?"]
[2.2999999999999998,"Exports"]
[null,"Is adequate evidence of EU dispatches and exports kept?"]
[2.4,"Gong concerns"]
[null,"Has VAT been dealt with correctly on sales of going concerns?"]
[3,"Purchases"]
[3.1,"“Routine”"]
[null,"(a)","Is input tax only claimed when evidence is received?"]
[null,"(b)","Are all invoices retained and accessible?"]
[null,"(c)","Does client check that all invoices are correctly addressed to him as the registered trader?"]
[null,"(d)","Are there systems to identify non-deductible inputs (including non-business input VAT)?"]
[null,"(e)","Is any input VAT relating to directors’ accommodation identified and not reclaimed?"]
[null,"(f)","Has input VAT on new vehicles been properly dealt with?"]
[null,"(g)","Has input VAT on leased vehicles been properly dealt with?"]
[3.2,"Acquisitions (from EU Member States) and imports"]
[null,"(a)","Is tax only claimed when evidence is to hand?"]
[null,"(b)","If services are imported, are reverse charge procedures applied?"]
[3.3,"Expenses"]
[null,"(a)","Are all business entertainment costs excluded (other than staff entertaining)?"]
[null,"(b)","Are scale charges or other procedures for apportioning VAT correctly operated on all fuel supplies to employees?"]
[3.4,"Going concerns"]
[null,"Has VAT been dealt with correctly on purchases of going concerns?"]
[4,"Partial exemption"]
[null,"(a)","Is exempt input tax below the de minimis limit if no restriction of input VAT made?"]
[null,"(b)","Is the annual adjustment carried out correctly?"]
[null,"(c)","Are any special methods formally agreed with HMRC?"]
[5,"Accounting records"]
[null,"(a)","Are records properly filed, referenced and retained for six years for VAT inspections?"]
[null,"(b)","Do VAT records agree with the management and financial accounts available for inspection including a reconciliation of turnover?"]
[null,"(c)","Has formal agreement been obtained if self-billing is operated?"]
[null,"(d)","Have HMRC been notified of and approved any computer systems used to process and store information?"]
[null,"(e)","Are systems in place to deal with non-routine transactions, e.g. those outside computerised systems or ledgers?"]
[6,"Groups of companies"]
[null,"(a)","Do all companies invoicing each other within a VAT group correctly omit VAT?"]
[null,"(b)","Do supplies between members of the legal group (e.g. management charges) who are not in the VAT group carry VAT as appropriate?"]
[null,"(c)","Is VAT accounted for as appropriate on sales including transfers of assets?"]
[null,"(d)","Is non-deductible input tax identified and not claimed?"]
[7,"Property sales and developments"]
[7.1,"Purchases"]
[null,"(a)","Has VAT been properly reclaimed on the acquisition of interests in land or buildings in the period?"]
[null,"(b)","Where purchases are for sale or letting, has the option to tax been made (if appropriate)?"]
[null,"(c)","Has any tax due on lease surrenders been identified and accounted for?"]
[7.2,"Developments"]
[null,"(a)","Have all exempt developments been considered for their effect on input tax deduction?"]
[null,"(b)","Have all self-supplies been identified and accounted for?"]
[null,"(c)","Have all necessary certificates for relevant residential or charitable buildings been obtained?"]
[7.3,"Sales"]
[null,"(a)","If option to tax has been made, has VAT been applied to sale proceeds?"]
[null,"(b)","Have all other material property sales had the correct liability applied?"]
[null,"(c)","Do all contracts include a specific clause on the treatment of VAT?"]
[8,"Second-hand schemes and global accounting"]
[null,"(a)","Is the trader eligible to operate the schemes used?"]
[null,"(b)","Are all invoicing/stock record-keeping requirements met?"]
[null,"(c)","Are transactions outside the scheme treated properly?"]
[9,"Retailer’s schemes"]
[null,"(a)","Is trader still eligible to use the scheme operated?"]
[null,"(b)","Are daily gross takings correctly calculated?"]
[null,"(c)","Are records kept to HMRC requirements?"]
[null,"(d)","Are transactions outside the scheme correctly recorded?"]
[null,"(e)","Is evidence of wastage, theft, etc. maintained?"]
[null,"(f)","Is evidence of pricing/accounting policy maintained?"]
[null,"(g)","Are annual adjustments carried out where required?"]
[10,"Special schemes – cash accounting – annual accounting- flat rate scheme"]
[null,"(a)","Is trader still eligible to use the scheme(s)?"]
[null,"(b)","Is the flat rate in use the most appropriate for the company's activities?"]
[11,"Deregistration "]
[null,"Where the trader has deregistered, has output VAT been properly accounted for on assets on hand (including buildings)?"]
[12,"Penalties and assessments"]
[null,"(a)","Have all VAT assessments been reflected in the accounts (including penalties and interest)?"]
[null,"(b)","Are all outstanding default surcharges reflected in the accounts?"]
["Conclusions"]
[1,"I consider that assistance from a VAT specialist is/is not* required."]
[2,"The client has/has not* dealt with all material matters relating to VAT."]
[3,"The accounts do/do not* include all material VAT liabilities."]
[4,"Our review of VAT has/has not* met our obligations under the letter of engagement."]
[5,"Any VAT aspects which require bringing to the client’s attention have been recorded on B5 or B8."]
[null,null,null,"Senior/Manager",null,"Date:"]
[null,null,null,"Reviewed by",null,"Date:"]
["*  Delete if not applicable."]

{"sheet":"Vi","index":164,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["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":"Vs","index":165,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[23,0,23,1],[22,0,22,1],[23,6,23,8],[22,6,22,8],[9,1,9,2],[10,1,10,2],[14,0,14,1],[15,0,15,1],[18,0,21,8],[11,1,11,2],[17,0,17,8],[14,6,14,8],[15,6,15,8],[4,4,4,5],[4,6,4,8],[8,1,8,2],[5,0,5,1],[6,0,6,3],[7,1,7,2]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"V"]
["File Number: Enter file number"]
["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,{"$f":"IF('PCAS - Questions'!C250=\"Yes\",\"1, 2, 3, 4, 5\",\"\")","v":"1, 2, 3, 4, 5"},null,"Yes/No"]
[2,"To ensure that accounting policies have been consistently applied.",null,null,{"$f":"IF('PCAS - Questions'!C250=\"Yes\",\"4\",\"\")","v":"4"},null,"Yes/No"]
[3,"To ensure that all journal adjustments are appropriate and have been processed correctly.",null,null,{"$f":"IF('PCAS - Questions'!C250=\"Yes\",\"6\",\"\")","v":"6"},null,"Yes/No"]
[4,"To ensure that all accounting estimates recognised or disclosed in the accounts are reasonable in the context of the applicable accounting framework.",null,null,{"$f":"IF('PCAS - Questions'!C250=\"Yes\",\"7, 8, 9\",\"\")","v":"7, 8, 9"},null,"Yes/No"]
[5,"To ensure that the accounting records provide an appropriate basis for the preparation of the accounts.",null,null,{"$f":"IF('PCAS - Questions'!C250=\"Yes\",\"2, 3\",\"\")","v":"2, 3"},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 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":"V2","index":166,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[[37,2,37,3],[37,8,37,9],[36,2,36,3],[36,8,36,9],[32,8,32,9],[35,2,35,3],[35,8,35,9],[22,2,22,3],[25,8,25,9],[34,8,34,9],[30,8,30,9],[24,8,24,9],[27,2,27,3],[27,8,27,9],[23,2,23,3],[23,8,23,9],[26,8,26,9],[28,8,28,9],[31,8,31,9],[29,8,29,9],[33,2,33,3],[33,8,33,9],[18,8,18,9],[22,8,22,9],[21,8,21,9],[20,8,20,9],[19,8,19,9],[4,8,4,9],[5,8,5,9],[9,8,9,9],[17,8,17,9],[15,8,15,9],[11,8,11,9],[8,2,8,3],[8,8,8,9],[6,2,6,3],[6,8,6,9],[7,2,7,3],[7,8,7,9],[10,2,10,3],[13,8,13,9],[16,2,16,3],[14,2,14,3],[14,8,14,9],[12,8,12,9],[16,8,16,9],[10,8,10,9]]}
[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,"V2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME - NOMINAL LEDGER"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory Y/N","Sch ref","Comments",null,"Initials and   date"]
["A1","General"]
["A2",1,"Agree the opening balances to last year’s accounts."]
["A3",2,"Agree or reconcile the financial statements with the underlying accounting records."]
["A4",3,"Review for items above performance materiality or that are otherwise unusual and verify."]
["A5","Opening Balances"]
["A6",4,"Consider whether:"]
["A7",null,"(a)","The comparative information agrees with the amounts and other disclosures presented in the prior period or, when appropriate, have been restated."]
["A8",null,"(b)","The accounting policies reflected in the comparative information are consistent with those applied in the current period "]
["A9",null,"(c)","There have been changes in accounting policies, whether those changes have been properly accounted for and adequately presented and disclosed."]
["A10",5,"Investigate any apparent misstatements in the comparative figures to determine whether there is a material impact on the current period accounting or disclosure."]
["A11","Journals"]
["A12",6,"Test the appropriateness of journal entries recorded in the general ledger and other adjustments made in the preparation of the financial statements including:"]
["A13",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;"]
["A14",null,"(b)","Selecting journal entries and other adjustments made at the end of a reporting period; and"]
["A15",null,"(c)","Considering the need to test journal entries and other adjustments throughout the period. "]
["A16",null,"(d)","Documenting the basis of sample selection and the details of the journals tested."]
["A17","Accounting Estimates"]
["A18",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."]
["A19",8,"As part of the above review:"]
["A20",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."]
["A21",null,"(b)","Where there are indications of bias, re-evaluate the assessment of all accounting estimates."]
["A22",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. "]
["A23",9,"Consider the following procedures where estimates are used by management (e.g. in determining the value of inventories, accruals or provisions)."]
["A24",null,"(a)","Where not already done, obtain audit evidence about the general reliability of the company’s estimating procedures and methods, including relevant control activities."]
["A25",null,"(b)","Consider whether adjustments to any estimating formulae may be required."]
["A26",null,"(c) ","Consider whether differences between actual results and previous estimates have been quantified and that, where necessary, appropriate adjustments or disclosures made."]
["A27",null,"(d)","If expert opinion is sought, whether assessment of the independence of the expert and basis of the underlying assumptions have been performed."]
["A28","Bespoke tests"]
["A29",10,"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",11,"Review the planned extent of reliance on internal controls in this area and consider whether this remains appropriate."]
["A32",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."]
["A33",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":"V3","index":167,"n_rows":5,"n_cols":11,"rows_kept":5,"cut":false,"hidden":false,"merged":[[7,6,7,10],[8,6,8,10],[9,6,9,10],[0,1,0,3],[1,1,1,3],[2,1,2,3],[4,6,4,10],[5,6,5,10],[6,6,6,10]]}
["Client: Enter client name",null,null,null,null,null,"Prepared by:",null,"Date:"]
["Year End: Enter year end",null,null,null,null,null,"Reviewed by:",null,"Date:",null,"V3"]
["File Number: Enter file number"]
["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":"V4","index":168,"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]]}
["Client: Enter client name",null,null,"Prepared by:",null,"Date: "]
["Year End: Enter year end",null,null,"Reviewed by:",null,"Date: ",null,"V4"]
["File Number: Enter file number"]
["TESTING JOURNAL ENTRIES: WORKING PAPER"]
["ISA 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":"Wi","index":169,"n_rows":19,"n_cols":4,"rows_kept":19,"cut":false,"hidden":true,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["W","CONSOLIDATION"]
[]
[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]

{"sheet":"Ws","index":170,"n_rows":29,"n_cols":9,"rows_kept":29,"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],[7,7,10,7],[7,0,10,0],[7,1,10,2],[7,5,10,5],[5,0,5,1],[7,6,10,6],[11,1,11,2],[24,0,24,8],[12,1,12,2],[16,0,16,1],[17,0,17,1],[27,7,27,8],[14,0,14,8],[16,7,16,8],[17,7,17,8],[26,7,26,8],[27,0,27,1],[26,0,26,1],[25,0,25,8]]}
["Client: Enter client name",null,null,null,null,null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,null,null,"W"]
["File Number: Enter file number"]
["SUMMARY SHEET - GROUP ACCOUNTS "]
[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 the consolidation is prepared in accordance with applicable legislation and accounting standards.",null,null,{"$f":"IF('PCAS - Questions'!C258=\"Yes\",\"1, 2, 3, 4\",\"\")","v":""},null,"Yes/No"]
[null,null,null,null,{"$f":"IF('PCAS - Questions'!C258=\"Yes\",\"6, 7, 8, 9\",\"\")","v":""}]
[null,null,null,null,{"$f":"IF('PCAS - Questions'!C258=\"Yes\",\"10, 11, 12\",\"\")","v":""}]
[null,null,null,null,{"$f":"IF('PCAS - Questions'!C258=\"Yes\",\"13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23\",\"\")","v":""}]
[2,"To ensure that sufficient appropriate evidence is obtained in respect of components not audited by the group engagement team.",null,null,{"$f":"IF('PCAS - Questions'!C258=\"Yes\",\"5\")","v":false}]
[3,"To confirm that all necessary disclosures in the consolidated accounts have been made and that the information is appropriately presented and described.",null,null,{"$f":"IF('PCAS - Questions'!C258=\"Yes\",\"24, 25\",\"\")","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:"]
["- the work has been performed in accordance with the audit programme."]
["- the work performed and the results obtained have been adequately documented."]
["- all necessary information has been collected for the preparation of the statutory accounts."]
["- sufficient appropriate evidence has been obtained to support the audit conclusion reached."]
["- in my opinion (subject to matters highlighted on B6 or B9)* the group accounts are fairly stated/ are 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":"W2","index":171,"n_rows":59,"n_cols":11,"rows_kept":59,"cut":false,"hidden":true,"merged":[[35,2,35,3],[40,2,40,3],[38,2,38,3],[37,2,37,3],[41,2,41,3],[36,2,36,3],[42,2,42,3],[39,2,39,3],[40,8,40,9],[46,2,46,3],[43,2,43,3],[44,2,44,3],[44,8,44,9],[45,8,45,9],[55,2,55,3],[54,8,54,9],[55,8,55,9],[54,2,54,3],[47,2,47,3],[50,2,50,3],[49,2,49,3],[51,2,51,3],[49,8,49,9],[48,8,48,9],[47,8,47,9],[35,8,35,9],[38,8,38,9],[46,8,46,9],[43,8,43,9],[32,8,34,9],[42,8,42,9],[39,8,39,9],[36,8,36,9],[41,8,41,9],[37,8,37,9],[32,10,34,10],[32,6,34,6],[26,2,26,3],[27,2,27,3],[23,2,23,3],[25,2,25,3],[24,2,24,3],[27,6,31,6],[32,5,34,5],[32,7,34,7],[27,5,31,5],[27,10,31,10],[27,8,31,9],[23,8,23,9],[24,8,24,9],[25,8,25,9],[4,8,4,9],[22,2,22,3],[19,2,19,3],[12,2,12,3],[8,2,8,3],[5,8,5,9],[9,8,9,9],[4,1,4,3],[18,2,18,3],[15,8,15,9],[19,8,19,9],[6,2,6,3],[22,8,22,9],[7,2,7,3],[12,8,12,9],[16,8,16,9],[13,2,13,3],[14,8,14,9],[7,8,7,9],[6,8,6,9],[8,8,8,9],[10,8,10,9],[11,8,11,9],[13,8,13,9],[26,8,26,9],[27,7,31,7],[17,8,17,9],[21,8,21,9],[58,2,58,3],[58,8,58,9],[20,8,20,9],[18,8,18,9],[21,2,21,3],[32,2,32,3],[57,8,57,9],[50,8,50,9],[51,8,51,9],[52,8,52,9],[53,8,53,9],[56,8,56,9]]}
[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,"W2"]
[null,"File Number: Enter file number"]
[null,"AUDIT PROGRAMME – GROUP ACCOUNTS"]
[null,null,null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
["A1","General"]
["A2",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."]
["A3",null,"Note. For guidance on determination of significant components, please refer to section 4.3 of the guidance notes or ISA 600.A5."]
["A4",2,"Where a component is significant due to a significant  risk of material misstatement in the group financial statements carry out at least one of the following procedures:"]
["A5",null,"(a)","performing an audit of the component using component materiality;"]
["A6",null,"(b)","auditing one or more account balances, classes of transactions or disclosures relating to the significant risks;"]
["A7",null,"(c)","carrying out specific audit procedures on the likely significant risk areas."]
["A8",3,"For components that are not significant perform analytical procedures at group level. "]
["A9",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:"]
["A10",null,"(a)","audit the component using component materiality"]
["A11",null,"(b)","audit one or more account balances, classes of transactions or disclosures "]
["A12",null,"(c)","review the component financial statements using component materiality"]
["A13",null,"(d) ","complete other specified procedures"]
["A14",null,"Components selected should vary over a period of time."]
["A15",5,"Where components of the group not audited by the group engagement team are material: complete the audit programme for component auditors (W3)."]
["A16","Consolidation"]
["A17",6,"Agree figures in the accounts to the consolidation workings."]
["A18",7,"Ensure all components (unless excluded components are in total not material) have been included in the group financial statements."]
["A19",8,"Ensure that the financial information identified in a component auditor's communication is the financial information incorporated in the group accounts."]
["A20",9,"Review last year’s consolidation entries to ensure that all relevant entries have been recorded."]
["A21",10,"Consider whether they are still appropriate."]
["A22",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."]
["A23",12,"Obtain and check, or prepare, reconciliations of the movements in:"]
["A24",null,"(a)","reserves;"]
["A25",null,"(b)","minority interests;"]
["A26",null,"(c)","investments;"]
["A27",null,"(d)","deferred tax."]
["A28",13,"Ensure that:"]
["A29",null,"(a)","All inter-company balances; and"]
["A30",null,"(b)","All inter-company trading and charges have been eliminated."]
["A31",14,"Ensure all investments in subsidiary undertakings have been eliminated, including provision for losses."]
["A32",15,"Ensure unrealised profit in stock and fixed assets has been eliminated."]
["A33",16,"Review dividends passed between companies to ensure pre-acquisition element correctly treated in single entity and group accounts."]
["A34",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."]
["A35",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."]
["A36",19,"Check arithmetical accuracy of the consolidation."]
["A37",20,"Consider whether any matters in the audit reports of the subsidiaries need to be reflected in the group audit report."]
["A38",21,"Aggregate the unadjusted errors of subsidiaries with those of the holding company and consider in the context of the group’s accounts."]
["A39",22,"Consider the impact on the group audit of any limitations in scope on component audit evidence or instances where it has not been possible to obtain sufficient audit evidence."]
["A40",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."]
["A41","Presentation and disclosure"]
["A42",24,"Carry out a final review of the consolidated accounts as a whole."]
["A43",25,"Ensure that the appropriate supplements to the standard disclosure checklist dealing with consolidated accounts are properly completed."]
["A44","Conclusion"]
[27,26,"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."]
["A46",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."]
["A47",28,"Determine which identified deficiencies are to be included in the letter of comment; consider"]
["A48",null,"(a)","deficiencies in group wide controls identified by the group audit team;"]
["A49",null,"(b)","deficiencies in internal control at components whether identified by the group audit team or the component auditors."]
["A50",29,"Ensure that any instances of fraud, or indications that fraud may exist, whether at group or component level are communicated to group management."]
["A51",30,"Make reference in the letter of comment to:"]
["A52",null,"(a)","concerns about the quality of any audit work performed by component auditors"]
["A53",null,"(b)","Any limitation on the group audit work, for example, where access to  information may have been restricted."]
["A54",31,"Ensure that there is sufficient audit documentation on file to support the opinion on the Group accounts in line with ISA 600.50."]

{"sheet":"W3","index":172,"n_rows":51,"n_cols":10,"rows_kept":51,"cut":false,"hidden":true,"merged":[[44,7,44,8],[21,7,21,8],[25,7,25,8],[22,7,22,8],[42,7,42,8],[43,7,43,8],[33,7,33,8],[35,7,35,8],[31,7,31,8],[34,7,34,8],[50,1,50,2],[50,7,50,8],[45,1,45,2],[48,7,48,8],[47,7,47,8],[49,7,49,8],[46,7,46,8],[45,7,45,8],[41,1,41,2],[40,7,40,8],[36,7,36,8],[37,7,37,8],[38,7,38,8],[41,7,41,8],[40,1,40,2],[39,7,39,8],[17,7,17,8],[8,7,8,8],[12,1,12,2],[35,1,35,2],[29,7,29,8],[30,1,30,2],[29,1,29,2],[32,7,32,8],[30,7,30,8],[34,1,34,2],[26,1,26,2],[28,7,28,8],[20,7,20,8],[18,7,18,8],[27,7,27,8],[25,1,25,2],[24,1,24,2],[26,7,26,8],[19,7,19,8],[23,7,23,8],[24,7,24,8],[12,7,12,8],[13,7,13,8],[15,7,15,8],[16,7,16,8],[14,7,14,8],[10,7,10,8],[9,7,9,8],[11,7,11,8],[4,0,4,2],[6,1,6,2],[4,7,4,8],[5,7,5,8],[6,7,6,8],[7,7,7,8]]}
["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,"W3"]
["File Number: Enter file number"]
["AUDIT PROGRAMME – COMPONENT AUDITORS"]
[null,null,null,null,"Test required Y/N","Results satisfactory\nY/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 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; "]
[null,"(j)","The component auditor's overall findings, conclusions or opinion; and\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 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 PCAS."]
[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":"W4","index":173,"n_rows":74,"n_cols":9,"rows_kept":74,"cut":false,"hidden":true,"merged":[[4,0,4,2],[4,3,4,8],[5,3,5,8],[6,3,6,8],[7,3,7,8],[23,0,23,8],[24,0,24,8],[25,0,25,8],[26,1,26,8],[8,3,8,8],[18,5,18,8],[19,1,19,2],[19,5,19,8],[21,0,21,8],[22,0,22,8],[27,1,27,8],[28,1,28,8],[44,1,44,8],[30,1,30,8],[31,1,31,8],[32,1,32,8],[33,1,33,8],[34,1,34,8],[35,1,35,8],[37,0,37,7],[29,1,29,8],[38,1,38,8],[39,1,39,8],[40,1,40,8],[41,1,41,7],[58,1,58,8],[45,1,45,8],[46,1,46,8],[47,1,47,8],[48,1,48,8],[49,1,49,8],[57,1,57,8],[50,1,50,8],[51,1,51,8],[52,1,52,8],[53,1,53,8],[56,0,56,8],[77,1,77,7],[78,1,78,7],[79,1,79,7],[59,1,59,8],[60,1,60,8],[61,1,61,7],[64,1,64,7],[66,0,66,8],[69,0,69,8],[72,0,72,2],[72,4,72,5],[76,1,76,7]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"W4"]
["File Number: Enter file number"]
["COMPONENT AUDITOR INSTRUCTIONS"]
["Name of parent company: "]
["Period covered by the accounts:"]
["Name of subsidiary or associated undertaking: "]
["Auditors of subsidiary or associated undertaking: "]
["Group reporting principal:"]
["Principal auditor contact information:"]
["Address:         "]
[]
[]
[]
["Telephone:     "]
["Fax:                "]
["E-mail:            "]
["Component auditor confirmations should be returned to the address shown above."]
["In the event of any queries when completing the confirmations please contact: "]
["Tel: ",null,null,null,"E-mail: "]
[]
["The following is an aide memoire to be used to draft the communications, required under ISA 600 (UK), between the group audit team and component auditors. This should be tailored to the individual circumstances of the audit in question."]
["We (group audit firm) have been appointed auditors of the group financial statements of --------- Group for the financial year ended --------------- for the purpose of  expressing an opinion on whether the group financial statements give a true and fair view of the financial position of the group as of ----------------(date)  of its financial performance and cash flows for the year then ended in accordance with the [Accounting framework] and the Companies Act 2006."]
["You have been appointed auditor of the following component entities;---------------------------. The financial information of ----------------------------(component) will be included in the group financial statements of -----------------------(Parent). We intend to evaluate and, if considered appropriate, use your work for the audit of the group financial statements of (parent)."]
["Compliance with Ethical and Auditing standards"]
["The audit is to be carried out in accordance with the FRC Ethical Standard with particular reference to independence. As such we request confirmation of the matters set out below by signing and returning a copy of these group audit instructions."]
[1,"You have an understanding of the FRC Ethical Standard sufficient to fulfil your responsibilities in the audit of the group financial statements, and will comply with these. In particular you confirm that you are independent within the meaning of the FRC Ethical Standard and comply with the applicable requirements of the ICAEW/ACCA. "]
[{"$f":"A27+1","v":2},"You have an understanding of the ISA (UK) that is sufficient to fulfil your responsibilities to the audit of the group financial statements and will conduct your work in accordance with those standards."]
[3,"You possess the necessary skills to perform the work on the financial information of the component."]
[4,"You understand the requirements of the Companies Act 2006 sufficient to fulfil your responsibilities in the audit of the group financial statements."]
[5,"You will inform us of any changes in the above representations during the course of your work on the financial statements of -----------------(component)."]
[6,"In the context in which the group engagement team will use your work, you will co-operate with the group engagement team and provide access to relevant audit documentation."]
[7,"You understand the group audit instructions and will comply with them."]
[8,"You acknowledge that the financial information of ---------------(component) will be included in the group financial statements of ----------------------(parent)."]
[9,"You acknowledge that we may consider it necessary to be involved in the audit work we have requested you to perform on the financial information of --------------------(component)"]
[10,"You acknowledge that we will evaluate and, if considered appropriate, use your work for the audit of the group financial statements of ---------------------(parent)."]
["Group audit administration"]
["Insert details of the following; "]
["(a)","Timetable for completion of the audit"]
["(b)","A list of key contacts"]
["(c)","Dates of planned visits by group management and the group engagement team, and the dates of planned meetings with component management and component auditor."]
[]
["Group audit planning issues"]
["Detail the following;"]
["(a)","The work to be performed by the component auditor and the use to be made of that work."]
["(b)","The group audit team's planned involvement in the component auditor's work."]
["(c)","Component materiality. "]
["(d) ","The threshold above which misstatements cannot be regarded as clearly trivial to the group financial statements."]
["(e)","A list of known related parties prepared by group management and the group audit team."]
["(f) ","Guidance on other statutory reporting responsibilities such as the effectiveness of internal control."]
["(g)","Instructions for subsequent events reviews."]
["(h)","Identified significant risks of material misstatements of the group financial statements, due to fraud or error, that are relevant to the work of the component auditor."]
["(i)","The results of the group engagement team's testing of group-wide internal controls and instructions as to any group-wide controls to be tested by the component auditor."]
["(j)","Any findings of internal audit."]
[]
["Matters that require immediate notification to the group audit team"]
["Instructions that if any of the following occur the group audit team should be notified as soon as practicable."]
["(a)","Identification of previously unidentified related parties or related party transactions."]
["(b)","Additional significant risk of material misstatement of the group financial statements identified during the component auditor's work."]
["(c)","Audit evidence at the component level that contradicts evidence on which the group engagement team based its risk assessment."]
["(d)","Significant or unusual events."]
[]
["Matters to be documented by the component auditor"]
["The component auditor is to complete the group audit questionnaire."]
[]
["Group matters relevant to the component auditor"]
["Specify here any matters at a group level that may be relevant to the auditor reporting on the component."]
[]
["Agreement by Component Auditor"]
["We acknowledge receipt of these group audit instructions and confirm our agreement to the matters set out above concerning compliance with ethical and auditing standards."]
[]
[]
[]
["Component auditor",null,null,null,"Date"]

{"sheet":"W5","index":174,"n_rows":339,"n_cols":9,"rows_kept":339,"cut":false,"hidden":true,"merged":[[28,6,28,8],[40,6,40,8],[29,0,29,3],[29,6,29,8],[4,0,4,2],[4,3,4,8],[5,3,5,8],[6,3,6,8],[7,3,7,8],[8,3,8,8],[18,5,18,8],[19,1,19,2],[19,5,19,8],[22,6,22,8],[23,0,23,3],[23,6,23,8],[24,0,24,3],[24,6,24,8],[25,0,25,3],[25,6,25,8],[26,0,26,3],[26,6,26,8],[27,0,27,3],[27,6,27,8],[28,0,28,3],[63,0,63,5],[41,1,41,2],[41,6,41,8],[30,1,30,2],[30,6,30,8],[31,1,31,2],[31,6,31,8],[32,1,32,2],[32,6,32,8],[33,1,33,2],[33,6,33,8],[34,1,34,2],[34,6,34,8],[35,1,35,2],[35,6,35,8],[36,1,36,2],[36,6,36,8],[37,1,37,2],[37,6,37,8],[38,1,38,2],[38,6,38,8],[39,1,39,2],[39,6,39,8],[40,1,40,2],[48,0,48,3],[49,0,49,2],[49,6,49,7],[50,1,50,2],[50,6,50,7],[51,1,51,2],[51,6,51,7],[53,1,59,8],[61,1,61,2],[61,6,61,7],[42,1,42,2],[42,6,42,8],[43,1,43,2],[43,6,43,8],[44,1,44,2],[44,6,44,8],[45,1,45,2],[45,6,45,8],[46,0,46,2],[76,6,76,7],[77,1,77,2],[77,6,77,7],[78,1,78,2],[78,6,78,7],[79,1,79,2],[65,1,65,2],[65,6,65,7],[66,1,66,2],[66,6,66,7],[99,1,99,2],[99,6,99,7],[100,1,100,2],[100,6,100,7],[101,1,101,2],[101,6,101,7],[64,6,64,7],[80,1,80,2],[80,6,80,7],[67,1,67,2],[67,6,67,7],[68,1,68,2],[68,6,68,7],[69,1,69,2],[69,6,69,7],[70,1,70,2],[70,6,70,7],[71,1,71,2],[71,6,71,7],[72,1,72,2],[72,6,72,7],[74,0,74,4],[75,6,75,7],[76,1,76,2],[114,1,114,2],[114,6,114,7],[115,1,115,2],[115,6,115,7],[116,1,116,2],[116,6,116,7],[79,6,79,7],[105,6,105,7],[106,1,106,2],[106,6,106,7],[81,1,81,2],[81,6,81,7],[82,1,82,2],[82,6,82,7],[83,1,83,2],[84,1,84,2],[84,6,84,7],[86,0,86,4],[87,6,87,7],[88,1,88,2],[88,6,88,7],[90,1,96,8],[98,1,98,2],[98,6,98,7],[159,1,159,2],[159,6,159,7],[160,1,160,2],[160,6,160,7],[161,1,161,2],[161,6,161,7],[102,1,102,2],[102,6,102,7],[104,0,104,8],[130,1,137,8],[139,1,139,2],[139,6,139,7],[141,1,148,8],[107,6,107,7],[108,6,108,7],[109,6,109,7],[110,1,110,2],[110,6,110,7],[111,1,111,2],[111,6,111,7],[112,1,112,2],[112,6,112,7],[113,1,113,2],[113,6,113,7],[173,6,173,7],[174,1,174,2],[174,6,174,7],[175,1,175,2],[175,6,175,7],[176,1,176,2],[118,1,125,8],[127,1,127,2],[127,6,127,7],[128,1,128,2],[128,6,128,7],[166,1,166,2],[166,6,166,7],[167,1,167,2],[167,6,167,7],[150,1,150,2],[151,1,151,2],[152,1,152,2],[153,1,153,2],[154,1,154,2],[156,0,156,4],[157,6,157,7],[158,1,158,2],[158,6,158,7],[187,6,187,7],[188,1,188,2],[188,6,188,7],[189,1,189,2],[189,6,189,7],[190,1,190,2],[162,1,162,2],[163,1,163,2],[163,6,163,7],[164,1,164,2],[164,6,164,7],[165,1,165,2],[165,6,165,7],[180,1,180,2],[180,6,180,7],[168,0,168,4],[169,6,169,7],[170,1,170,2],[170,6,170,7],[171,1,171,2],[171,6,171,7],[172,1,172,2],[172,6,172,7],[173,1,173,2],[201,6,201,7],[202,1,202,2],[202,6,202,7],[203,1,203,2],[203,6,203,7],[204,1,204,2],[176,6,176,7],[177,1,177,2],[177,6,177,7],[178,1,178,2],[178,6,178,7],[179,1,179,2],[179,6,179,7],[196,1,196,2],[196,6,196,7],[181,1,181,2],[181,6,181,7],[182,1,182,2],[182,6,182,7],[183,1,183,2],[183,6,183,7],[185,0,185,4],[186,6,186,7],[187,1,187,2],[213,6,213,7],[214,1,214,2],[214,6,214,7],[215,1,215,2],[215,6,215,7],[216,1,216,2],[190,6,190,7],[191,1,191,2],[191,6,191,7],[193,0,193,4],[194,6,194,7],[195,1,195,2],[195,6,195,7],[208,1,208,2],[208,6,208,7],[197,1,197,2],[197,6,197,7],[198,1,198,2],[198,6,198,7],[199,1,199,2],[199,6,199,7],[200,1,200,2],[200,6,200,7],[201,1,201,2],[226,6,226,7],[227,1,227,2],[227,6,227,7],[228,1,228,2],[228,6,228,7],[229,1,229,2],[204,6,204,7],[205,1,205,2],[205,6,205,7],[206,1,206,2],[206,6,206,7],[207,1,207,2],[207,6,207,7],[220,1,220,2],[220,6,220,7],[209,1,209,2],[209,6,209,7],[210,1,210,2],[210,6,210,7],[211,1,211,2],[211,6,211,7],[212,1,212,2],[212,6,212,7],[213,1,213,2],[238,1,238,2],[238,6,238,7],[239,1,239,2],[239,6,239,7],[240,1,240,2],[240,6,240,7],[216,6,216,7],[217,1,217,2],[217,6,217,7],[218,1,218,2],[218,6,218,7],[219,1,219,2],[219,6,219,7],[233,1,233,2],[233,6,233,7],[221,1,221,2],[221,6,221,7],[222,1,222,2],[222,6,222,7],[223,0,223,4],[224,6,224,7],[225,1,225,2],[225,6,225,7],[226,1,226,2],[252,1,252,2],[252,6,252,7],[253,1,253,2],[253,6,253,7],[254,1,254,2],[254,6,254,7],[229,6,229,7],[230,1,230,2],[230,6,230,7],[231,1,231,2],[231,6,231,7],[232,1,232,2],[232,6,232,7],[245,6,245,7],[246,1,246,2],[246,6,246,7],[234,1,234,2],[234,6,234,7],[235,1,235,2],[235,6,235,7],[236,1,236,2],[236,6,236,7],[237,1,237,2],[237,6,237,7],[265,1,265,2],[265,6,265,7],[266,1,266,2],[266,6,266,7],[267,1,267,2],[267,6,267,7],[241,1,241,2],[241,6,241,7],[242,1,242,2],[242,6,242,7],[243,1,243,2],[243,6,243,7],[244,0,244,4],[259,0,259,4],[260,6,260,7],[247,1,247,2],[247,6,247,7],[248,1,248,2],[248,6,248,7],[249,1,249,2],[249,6,249,7],[250,1,250,2],[250,6,250,7],[251,0,251,4],[278,1,278,2],[278,6,278,7],[279,1,279,2],[279,6,279,7],[280,1,280,2],[280,6,280,7],[255,1,255,2],[255,6,255,7],[256,1,256,2],[256,6,256,7],[257,1,257,2],[257,6,257,7],[258,1,258,2],[258,6,258,7],[273,1,273,2],[273,6,273,7],[261,1,261,2],[261,6,261,7],[262,1,262,2],[262,6,262,7],[263,1,263,2],[263,6,263,7],[264,1,264,2],[264,6,264,7],[291,1,291,2],[291,6,291,7],[292,0,292,6],[293,6,293,7],[294,1,294,2],[294,6,294,7],[268,1,268,2],[268,6,268,7],[269,1,269,2],[269,6,269,7],[270,0,270,4],[271,6,271,7],[272,1,272,2],[272,6,272,7],[285,1,285,2],[285,6,285,7],[274,1,274,2],[274,6,274,7],[275,1,275,2],[275,6,275,7],[276,1,276,2],[276,6,276,7],[277,1,277,2],[277,6,277,7],[303,1,303,2],[303,6,303,7],[304,1,304,2],[304,6,304,7],[305,1,305,2],[305,6,305,7],[306,0,306,4],[307,6,307,7],[281,1,281,2],[281,6,281,7],[282,0,282,4],[283,6,283,7],[284,1,284,2],[284,6,284,7],[299,1,299,2],[299,6,299,7],[286,0,286,4],[287,6,287,7],[288,1,288,2],[288,6,288,7],[289,1,289,2],[289,6,289,7],[290,1,290,2],[290,6,290,7],[317,1,317,2],[317,6,317,7],[318,1,318,2],[318,6,318,7],[319,1,319,2],[319,6,319,7],[320,1,320,2],[320,6,320,7],[295,1,295,2],[295,6,295,7],[296,1,296,2],[296,6,296,7],[297,1,297,2],[297,6,297,7],[298,1,298,2],[298,6,298,7],[312,1,312,2],[312,6,312,7],[300,1,300,2],[300,6,300,7],[301,1,301,2],[301,6,301,7],[302,1,302,2],[302,6,302,7],[334,1,334,2],[334,6,334,7],[335,1,335,2],[335,6,335,7],[336,1,336,2],[336,6,336,7],[337,1,337,2],[337,6,337,7],[308,1,308,2],[308,6,308,7],[309,1,309,2],[309,6,309,7],[310,1,310,2],[310,6,310,7],[311,1,311,2],[311,6,311,7],[326,1,326,2],[326,6,326,7],[313,0,313,4],[314,1,314,2],[314,6,314,7],[315,1,315,2],[315,6,315,7],[316,0,316,4],[321,0,321,4],[322,6,322,7],[323,1,323,2],[323,6,323,7],[324,1,324,2],[324,6,324,7],[325,1,325,2],[325,6,325,7],[338,1,338,2],[338,6,338,7],[327,1,327,2],[327,6,327,7],[328,1,328,2],[328,6,328,7],[329,1,329,2],[329,6,329,7],[330,1,330,2],[330,6,330,7],[331,1,331,2],[331,6,331,7],[332,1,332,2],[332,6,332,7],[333,1,333,2],[333,6,333,7]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"W5"]
["File Number: Enter file number"]
["COMPONENT AUDITOR QUESTIONNAIRE"]
["Name of parent company: "]
["Period covered by the accounts:"]
["Name of subsidiary or associated undertaking: "]
["Auditors of subsidiary or associated undertaking: "]
["Group reporting principal:"]
["Principal auditor contact information:"]
["Address:         "]
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["Telephone:     "]
["Fax:                "]
["E-mail:            "]
["The completed questionnaire should be returned to the address shown above."]
["In the event of any queries when completing this questionnaire please contact: "]
["Tel: ",null,null,null,"E-mail: "]
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["Contents",null,null,null,"✔",null,"Comments"]
["Auditor independence"]
["Audit planning"]
["Accounting systems and internal control"]
["Review of the financial statements"]
["Audit evidence – controlling, recording and reviewing work and concluding"]
["Audit evidence – detailed procedures – required/not required*"]
["Where attached please complete:"]
[1,"Intangible fixed assets"]
[2,"Tangible fixed assets"]
[3,"Investment properties"]
[4,"Stocks and work-in-progress"]
[5,"Debtors"]
[6,"Investments"]
[7,"Cash"]
[8,"Creditors"]
[9,"Taxation"]
[10,"Foreign currencies"]
[11,"Inter-company balances"]
[12,"Provisions, contingent liabilities and contingent assets "]
[13,"Share capital, reserves, and statutory matters"]
[14,"Setting-off balances "]
[15,"Profit and loss account"]
[16,"Other Matters "]
["* Delete as appropriate"]
[]
["Auditor independence"]
[null,null,null,null,"Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Are you satisfied that you are independent?"]
[2,"Did you consider any specific matters in arriving at your decision on independence? If the answer is yes, please provide details below."]
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[3,"Please confirm that you hold no office and are not party to any arrangement, which might conflict with your duties as auditors."]
[]
["Audit planning"]
[null,null,null,null,"Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Did the planning process entail developing a general strategy and also a detailed approach for the nature, timing and extent of the audit?"]
[2,"In planning the audit approach did you consider laws and regulations, fraud and error and money laundering issues in accordance with auditing standards? Are there any indicators of non-compliance that could have a material impact on the audit?"]
[3,"Were analytical procedures applied at the planning stage in accordance with applicable auditing standards? "]
[4,"Did you use a detailed audit programme?"]
[5,"Did you ensure that the programme was adapted to cover the operations of your client?"]
[null,"Detail any significant risks of material misstatement whether due to fraud or error identified at the planning stage or subsequently identified."]
[null,"Detail the levels of performance materiality applied to the component audit."]
[6,"Was the audit planning reviewed by a suitably experienced member of your firm?"]
[]
["Accounting systems and internal controls "]
[null,null,null,null,"Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Did you obtain and document an understanding of the accounting system and control environment sufficient to determine your audit approach?"]
[2,"Have these system notes been recorded on the permanent audit file?"]
[3,"Did you review the design and implementation of key controls?"]
[4,"Where you expected to rely on internal controls did you perform compliance tests to obtain evidence of their effectiveness throughout the period under audit?"]
[5,"Where you did not rely on internal controls did you adopt alternative or extended audit procedures to verify the relevant items in the accounts?"]
[6,"Are there any significant deficiencies in systems and controls that need to be brought to our attention? If yes, please provide details or attach a copy of your management letter."]
[7,"Have significant deficiencies been discussed with the company’s management and subsequently reported in writing?"]
[8,"Is there any evidence to suggest the existence of fraud? If yes provide details."]
[9,"Are you satisfied that the company has taken or intends to take adequate steps to overcome these identified deficiencies?"]
[]
["Review of the financial statements "]
[null,null,null,null,"Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Has the company fully observed the group accounting policies and other accounting instructions in the preparation of the accounts?  If the answer is no, please give details of any exceptions. "]
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[2,"Are the accounting policies consistent with those of the previous period? Are they reasonable in light of the circumstances of the business?"]
[3,"Do the accounting policies comply with UK Statements of Standard Accounting Practice and Financial Reporting Standards or if outside the UK, International Accounting Standards?"]
[4,"Do the accounts comply with the disclosure requirements of the CA 2006 and relevant accounting standards/other regulations (e.g. Stock Exchange requirements) where applicable?"]
[5,"Were analytical procedures applied at the review stage to form an overall conclusion as to whether the financial statements as a whole are consistent with your knowledge of the entity’s business? "]
[6,"Do the accounts fairly reflect the financial position, results of the operations and the substance of all significant transactions? "]
[]
["Audit evidence – controlling, recording and reviewing work and concluding"]
[null,null,null,null,"Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Did you audit a representative sample of each material type of transaction undertaken by the company?  In particular, did your audit tests ensure that:"]
[null,"(a)","liabilities and income were tested for under -statement;"]
[null,"(b)","assets (excluding stocks) and expenses were tested for overstatement; and"]
[null,"(c)","stocks were tested both for understatement and overstatement."]
[2,"Has the nature and extent of your substantive work taken into consideration the results of any compliance tests on controls that you have performed?"]
[3,"Do the working papers and programmes contain details of the nature of the work performed, the evidence obtained, errors and exceptions found and an overall conclusion on the work?"]
[4,"Did the person who performed the work sign the audit programme?"]
[5,"Have all audit working papers been reviewed by a suitably experienced member of your firm?"]
[6,"Have the working papers been the subject of an overall review by the partner who was responsible for the audit?"]
[7,"Have you obtained sufficient and appropriate audit evidence in order to draw a reasonable conclusion on which to base your opinion on the accounts?"]
[8,"Have you satisfactorily cleared all review notes and resolved all audit issues? If the answer is no, please give details below of all unresolved review notes and audit issues."]
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[9,"Are you satisfied that no restrictions were placed on the scope of your work?"]
[10,"Do you intend to issue an unqualified audit report? If the answer is no, please provide details below."]
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[11,"Are there any other matters you consider should be brought to our attention?  If the answer is yes, please provide details below."]
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[null,"Signed"]
[null,"Name"]
[null,"Position"]
[null,"Date"]
[]
["1. Intangible fixed assets and goodwill"]
[null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Has any expenditure capitalised as an intangible asset been reviewed to ensure that it has been correctly treated?"]
[2,"Have amortisation periods been reviewed for reasonableness and compliance with accounting standards?"]
[3,"Has sufficient audit evidence been obtained to ensure that recognition of intangible assets is complete?"]
[4,"Have you verified title to material intangibles?"]
[5,"Have you verified the disposals/ write-off of intangible assets?"]
[6,"Have you acquired sufficient evidence to support the valuation of intangible assets in the balance sheet?"]
[7,"Have you performed impairment tests where necessary?"]
[8,"Have you ascertained and disclosed any capital commitments for intangible assets?"]
[9,"Did you verify that goodwill arising on acquisitions has been determined in accordance with applicable accounting standards?"]
[10,"Did you verify that goodwill arising on acquisitions has been tested for impairment in accordance with applicable accounting standards?"]
["2. Tangible Fixed Assets "]
[null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Has the company properly authorised capital expenditure and has such expenditure resulted in an addition or improvement to fixed assets?"]
[2,"Are the company’s procedures regarding the selling and the scrapping of fixed assets adequate to ensure that:"]
[null,"· proceeds are accounted for; and "]
[null,"· book values are taken out of the asset accounts?"]
[3,"Did you verify the title to material assets e.g. all significant properties by either inspecting documents of title or by obtaining certificates from independent third parties?"]
[4,"Did you test the physical existence of the company’s fixed assets?"]
[5,"Has the company calculated the annual depreciation charge on an individual asset basis or by group of assets, based on the year of purchase?"]
[6,"Has the depreciation charge for the period been substantiated in your audit work?"]
[7,"Do you consider that the depreciation rates are reasonable having regard to the circumstances of the company?"]
[8,"Have you performed impairment tests where necessary?"]
[9,"Have you checked that the accounting treatment adopted for leased assets is in accordance with applicable accounting standards?"]
[10,"Where assets have been revalued in the accounts, were you satisfied that adequate independent evidence supports the revaluation amounts, and that an appropriate valuation basis had been used?"]
[11,"Have you ascertained and scheduled capital commitments as appropriate? "]
[12,"Were the assets purchased or sold to another group company eliminated for inter-company profit on consolidation?"]
[]
["3. Investment property"]
[null,null,null,"Yes / No / NA","Extent of testing","Sch ref","Comments on results",null,"Initials and date"]
[1,"Did you carry out the audit work to verify the existence and ownership of investment properties?"]
[2,"Did you verify that the treatment of investment properties is in accordance with applicable accounting standards?"]
[3,"Have you performed impairment tests where necessary?"]
[4,"Where investment property is stated at fair value, were you satisfied that adequate sufficient evidence supports the carrying amount, and that an appropriate valuation basis had been used?"]
[5,"Have investment properties let to intra-group companies been reclassified as non-investment property on consolidation?"]
[]
["4. Stocks and work-in-progress"]
[null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Did the company make a physical count of all stocks and work in progress?"]
[2,"Did the company make the physical count:"]
[null,"· at the balance sheet date?"]
[null,"· at another date? If so, please give details; "]
[null,"· on a perpetual inventory basis?"]
[3,"Did you attend the stock count and did you follow up and satisfactorily clear any material shortcomings revealed by that attendance?"]
[4,"In selecting the items which you test counted during the stock attendance, did you:"]
[null,"· test for understatement by selecting physical stock items and checking the quantities counted with the stock sheets?"]
[null,"· test for understatement by selecting material stock items from the last balance sheet date’s stock sheets or other appropriate means, and by checking the quantities of those items, which were counted at this balance sheet date with the stock sheets?"]
[null,"· test for overstatement by selecting items from the final stock sheets and checking back to the physical quantities?"]
[5,"If the stock count was not made at the balance sheet date, what steps did you take to verify the quantities of stock at the balance sheet date?"]
[6,"If stocks were subject to perpetual inventory did the company check all stocks at least once in the year? Also did you test count stock items and check those items to the inventory records?"]
[7,"Did you carry out audit tests on purchases/stock ”cut-off” and were these tests satisfactory?"]
[8,"Did you carry out tests on stock/sales “cut-off” and were these tests satisfactory?"]
[9,"Please give details of the basis of valuation of stocks and work-in-progress, indicating for items at cost, how cost is arrived at (e.g. using the first in – first out method). "]
[10,"Did you carry out audit tests to verify the valuation of stocks and work-in-progress, and were these tests satisfactory?"]
[11,"Please give details of the basis of overhead inclusion in cost, and summarise those overheads brought into the valuation and those excluded from the valuation."]
[12,"If the company used standard costs in calculating stock values:"]
[null,"· at which dates during the period did the company revise the standards?"]
[null,"· should the company have revised the standards more frequently or recently?"]
[null,"· has the company adjusted stock values, as appropriate, to take account of price and conversation variances?"]
[13,"What basis did the company use to arrive at the net realisable value of stocks and work-in-progress?"]
[14,"For stocks valued at net realisable value, has the company made allowance for any further costs necessary to complete and sell the stocks?"]
[15,"Has the company made adequate provision for slow-moving, damaged, and obsolete stock? Did you carry out audit tests confirming that:"]
[null,"· the basis used to arrive at net realisable value was the most appropriate in the company’s circumstances; and the relevant Companies Acts?"]
[null,"· the basis was properly applied?"]
[16,"Where material amounts of stocks are held by third parties, did you obtain confirmation from those parties to confirm the stock held at the balance sheet date?"]
[17,"At the balance sheet date did the company hold any stock purchased from a group company, on which an inter-company profit adjustment might need to be made on consolidation?"]
["5. Debtors"]
[null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Did your audit procedures include a direct circularisation of debtor balances?  If so, please give a summary of the circularisation results in terms of numbers of accounts and values of the accounts under the following headings:"]
[null,"· Circularisation date"]
[null,"· Debtors circularised – in agreement"]
[null,"· Debtors circularised – in disagreement"]
[null,"· Debtors circularised – no reply"]
[null,"· Debtors not circularised"]
[null,"· Total debtors at date of circularisation"]
[2,"Where you have undertaken a debtor’s circularisation"]
[null,"· Have all differences arising from this been explained satisfactorily?"]
[null,"· Where replies were not received, did you use alternative audit procedures to verify the balances?"]
[3,"Where you did not perform a circularisation, did you use alternative procedures to provide evidence of the balances, such as testing cash received after date, and was the result of these procedures satisfactory? "]
[4,"Is there a provision for bad doubtful debts?  If so, please state whether general or specific, the amount of the provision, and the basis of the calculation used."]
[5,"Did you consider that this provision is adequate but not excessive?"]
[6,"Where you have reviewed debtors for recoverability, did you have regard to an aged analysis of debts, which you checked?  If not, on what other information did you base your review?"]
[7,"Did you ascertain whether all debtors are recoverable within one year from the balance sheet date and any exceptions are clearly indicated and measured in accordance with applicable accounting standards?"]
[8,"Did you confirm that balances were correctly classified to ensure that:"]
[null,"· Material credit balances have not been set off against debit balances? "]
[null,"· Group balances have been separately shown?"]
[null,"· Balances due from any person / company that is in any way connected with the company or any other group companies are disclosed, and that they represent bona fide transactions on an ‘arm’s length’ basis? "]
["6. Investments "]
[null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Did you carry out the audit work to verify the purchases and sales of investments?"]
[2,"Have you verified all documents of title by either inspecting the documents of title or by obtaining certificates from independent third parties?"]
[3,"Did you verify the investments have been accounted for in accordance with applicable accounting standards?"]
[4,"Did you satisfy yourselves regarding the valuation of the company’s listed and unlisted investments?"]
[5,"Did you carry out audit work to ensure that all investment income is included in the accounts?"]
["6. Cash"]
[1,"Have you verified the existence and ownership of bank balances by confirming directly with the company's bankers, all bank balances, bank facilities and related guarantees?"]
[2,"Did the banks' replies contain any other information which should be brought to our attention (e.g. restricted balances)?"]
[3,"Were year-end bank reconciliations and balances checked in full?"]
[4,"Are you satisfied that all bank accounts have been included in the financial statements?"]
[5,"Have negative balances been correctly classified as liabilities where there is no right of set-off?"]
[6,"Are cash balances, overdrafts and loans correctly presented and any relevant security disclosed?"]
[7,"Where the company holds bank accounts in foreign currencies, have these been converted at the correct (closing) rate of exchange in the financial statements?"]
["8. Creditors "]
[null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Did your audit procedures include testing creditors with supplier statements and / or with information obtained direct from the suppliers? "]
[2,"Where such information did not agree with the books and records of the company, did you obtain adequate explanations for any discrepancies?"]
[3,"Where you could not obtain such information, what alternative procedures did you use to verify the liability?"]
[4,"Did you agree details of debentures, loan stocks and loans in the accounts, with the relevant deeds of agreements? Also, have any provisions therein affecting the accounts been complied with?"]
[5,"Has the company complied with any restrictions on the company’s borrowings or on its operations, which are contained in its Memorandum and Articles, trust deeds or loan agreements?"]
[6,"Have all hire purchase and leasing  transactions been accounted for in accordance with applicable accounting standards?"]
[7,"Did you ascertain whether liabilities payable more than one year from the balance sheet date are clearly indicated and measured in accordance with applicable accounting standards?"]
[8,"Where accruals and deferred income are material, have you obtained sufficient and appropriate audit evidence to support these figures?"]
[9,"Had satisfactory steps been taken to ensure that all liabilities have been included in the accounts?"]
["9. Taxation"]
[null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Has the company agreed tax liabilities based on last years’ accounts with the relevant authorities?"]
[2,"Are there any material matters about which the company is in dispute with the tax authorities? If so, please give details and indicate the extent to which the company has made provision in the accounts."]
[3,"Is any part of the amount provided for tax surplus to requirements? If so please give details."]
[4,"Were all tax liabilities provided for, including deferred tax and underprovision in respect of prior periods?\n\nIf not, what was the amount not included and how did it arise; or, was any part of the taxation provision surplus to requirements? What was the amount and how did it arise?"]
[5,"Have deferred tax assets and liabilities been recognised for all temporary differences between the tax basis of assets and liabilities and their financial reporting basis?"]
[6,"Are there tax assets and tax liabilities that were offset and presented on a net basis? If yes, are you satisfied that these tax assets and liabilities meet the right to offset?"]
[7,"Where deferred taxation had not been provided on all or some temporary differences were you satisfied that a liability, in respect of such temporary differences, would not arise in the foreseeable future?"]
[8,"In the case of an overseas company:"]
[null,"· Has the company made provision for tax payable in respect of dividends paid or to be paid?"]
[null,"· Would a liability to taxation arise in the company’s country of operation if the reserves and undistributed profits were to be distributed? If yes please give details."]
["10. Foreign currency transactions"]
[null,null,null,"Yes / No / NA","Extent of testing","Sch ref","Comments on results",null,"Initials and date"]
[1,"Has the company determined its functional currency in accordance with applicable accounting standards?"]
[2,"Does the company account for foreign currency transactions (i.e. transactions in currency other than its functional currency) in accordance with applicable accounting standards?"]
["11. Inter-company balances"]
[null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Have all inter-company balances been agreed in writing by the companies concerned?  If not did your audit procedures include independently verifying the balances with the auditors of the other group companies?"]
[2,"Were there any major differences in balances, and how did the company deal with these in the accounts?"]
[3,"Where the companies did not have coterminous balance sheet dates, did you agree the balances at both dates?"]
[4,"In respect of investments in, and loans to group, associated, or other connected companies, did you examine the audited accounts of those companies to ascertain the value of the underlying assets, and the value of any security or guarantee?  Do you consider that any provision made is adequate?"]
["12. Provisions, contingent liabilities and contingent assets "]
[null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Do the accounts include any provisions, other than for the non-recoverability of assets?  If so, give details."]
[2,"Where there are amounts for provisions, have you obtained sufficient and appropriate evidence to ensure that each provision fulfils the following recognition criteria:"]
[null,"· there is a present legal or constructive obligation arising from past events;"]
[null,"· it is probable that there will be an outflow of benefits; and "]
[null,"· the amount has been reliably estimated?"]
[3,"Were provisions verified in respect of the following?"]
[null,"· validity and basis of calculation;"]
[null,"· proper utilisation for the purpose for which they were set up; and "]
[null,"· adequacy and found to be not excessive."]
[4,"Have you carried out sufficient audit work in order to identify any contingent liabilities of the company?"]
[5,"Have you evaluated the circumstances of any contingent liabilities to support whether or not disclosure is required in the accounts? "]
[6,"Have contingent assets been disclosed only where an inflow of economic benefits is probable?"]
["13. Share capital, reserves, and statutory matters"]
[null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Are all changes in the authorised and issued share capital bona fide? Also, has the company adopted an acceptable treatment for any allocation to share premium or discount on shares account?"]
[2,"Are movements on reserves in accordance with the Memorandum and Articles, the relevant Companies Acts, and United Kingdom and International Statements of Standard Accounting Practice?"]
[3,"Did you inspect the statutory books and did you take relevant extracts?"]
[4,"Has the company properly maintained the statutory books and do the accounts indicate all the charges or other encumbrances on the company’s undertaking?"]
[5,"Did you inspect the minutes of board meetings both for the period under review and to date, and did you follow through any relevant financial matters to the accounts?  "]
["14. Setting-off balances "]
[1,"Are you satisfied that a legal right of set-off exists in cases where bank balances, debtor, creditor or other balances have been set-off?"]
[2,"Are you aware of any set-offs that should be made in the consolidation of the group / investing company accounts?"]
["15. Profit and loss account"]
[1,"Are you satisfied that the recording of income and expenditure is complete and accurate?"]
[2,"Are you satisfied that income and expenditure have been measured in accordance with the stated accounting policies on an acceptable and consistent basis?"]
[3,"Explain how the risk of fraud in relation to revenue recognition was addressed or rebutted."]
[4,"Identify other significant risks concerning items in the profit and loss account and explain how they were addressed."]
["16. Other Matters "]
[null,null,null,"Test required Y/N","Results satisfactory\nY/N","Sch ref","Comments",null,"Initials and date"]
[1,"Did you compare the results and relevant accounting ratios of the current period with those of the previous period?  Also, have you obtained satisfactory explanations for any material differences?"]
[2,"Have you reconciled the audited accounts with both the management accounts and the budget? Also, have you obtained satisfactory explanations for any material differences?"]
[3,"Has your audit confirmed that the company has adopted the appropriate accounting treatment and has made the appropriate disclosures in the accounts in respect of:"]
[null,"· Any exceptional events or transactions during the period?"]
[null,"· Any changes in accounting policy since the previous accounts?"]
[null,"· Any adjustments which relate to earlier periods?"]
[4,"Have you reviewed the cash flow projections of the company for the coming year, and are the projections within the bank or other facilities available to the company?"]
[5,"In the case of overseas companies, are there any exchange controls or other regulations on the remittance of money to the UK?  If so please give details."]
[6,"Are there any exceptional transactions (e.g. the purchase or sale of assets, loans, guarantees, contracts etc)?"]
[7,"Have you reviewed all material contracts entered into by the company, and identified any significant amounts paid or deducted from income, which are not prima facie within the scope of the contract?"]
[8,"Did you review the latest available information on the company’s pension fund to ensure that the fund is satisfactory funded?  Has the company made provision for any deficiency revealed?"]
[9,"Have the management of the company agreed to adjust all misstatements brought to their attention? If not please provide details of the misstatements and the management’s reasons for not adjusting."]
[10,"Did you obtain all appropriate representations from the company’s management, including representations on stocks, liabilities, directors’ emoluments and unadjusted misstatements?"]
[11,"Have you discussed with the company’s management any subsequent events and have you reviewed the management accounts and board minutes after the balance sheet date, and were any matters revealed that could have a material impact on these accounts?"]
[12,"Are you satisfied that all significant related party transactions have been properly disclosed in the accounts?"]
[13,"Are there any matters which might be of relevance to the group / investing company’s accounts or any matters which you consider we should take up with the group / investing company’s management?"]

{"sheet":"W6","index":175,"n_rows":46,"n_cols":9,"rows_kept":46,"cut":false,"hidden":true,"merged":[[19,0,19,8],[4,0,4,8],[7,0,7,8],[10,0,10,8],[13,0,13,8],[16,0,16,8],[40,0,40,8],[43,0,43,8],[46,0,46,8],[22,0,22,8],[25,0,25,8],[28,0,28,8],[31,0,31,8],[34,0,34,8],[37,0,37,8]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,"Date:",null,"W6"]
["File Number: Enter file number"]
["REPORTING TO THE GROUP AUDITOR"]
["The purpose of this schedule is to collate information for reporting to the group auditor. The content of the report to the group auditors will be driven by the instructions received; the following headings are therefore illustrative of the topics to be covered."]
[]
["1. Compliance with reporting timetable"]
[]
[]
["2. Ethical and in particular independence issues"]
[]
[]
["3. Transactions or balances above component materiality"]
[]
[]
["4. Unadjusted misstatements that are not clearly trivial"]
[]
[]
["5. Results of work on intra-group transactions and balances"]
[]
[]
["6. Findings from work on effectiveness of internal controls"]
[]
[]
["7. Findings from work on identified significant risks"]
[]
[]
["8. Significant accounting and auditing matters including estimates and related judgements"]
[]
[]
["9. Matters relating to going concern"]
[]
[]
["10. Matters relating to litigation and claims"]
[]
[]
["11. Significant deficiencies in internal controls"]
[]
[]
["12. Results of other matters specifically required to be documented"]
[]
[]
["13. Matters previously notified during the audit"]
[]
[]
["14. Results of subsequent events review"]

{"sheet":"W7","index":176,"n_rows":25,"n_cols":2,"rows_kept":25,"cut":false,"hidden":true,"merged":[[4,0,4,1],[0,0,0,1],[1,0,2,1],[22,0,22,1],[7,0,7,1],[8,0,8,1],[17,0,17,1]]}
["Example Component Auditor's Confirmation"]
["The following, which is taken from Appendix 4 of ISA 600, is not intended to be a standard letter. Confirmations may vary from one component auditor to another and from one period to the next."]
[]
["Confirmations often are obtained before work on the financial information of the component commences."]
[]
["[Component Auditor Letterhead]                                                                                                                            [Date]"]
["[To Group Engagement Partner]"]
["This letter is provided in connection with your audit of the group financial statements of [name of parent] for the year ended [date] for the purpose of expressing an opinion on whether the group financial statements present fairly, in all material respects (give a true and fair view of) the financial position of the group as of [date] and of its financial performance and cash flows for the year then ended in accordance with [indicate applicable financial reporting framework]."]
["We acknowledge receipt of your instructions dated [date], requesting us to perform the specified work on the financial information of [name of component] for the year ended [date]."]
["We confirm that:"]
[1,"We will be able to comply with the instructions. / We advise you that we will not be able to comply with the following instructions [specify instructions] for the following reasons [specify reasons]."]
[2,"The instructions are clear and we understand them. / We would appreciate it if you could clarify the following instructions [specify instructions]."]
[3,"We will cooperate with you and provide you with access to relevant audit documentation."]
["We acknowledge that:"]
[1,"The financial information of [name of component] will be included in the group financial statements of [name of parent]."]
[2,"You may consider it necessary to be involved in the work you have requested us to perform on the financial information of [name of component] for the year ended [date]."]
[3,"You intend to evaluate and, if considered appropriate, use our work for the audit of the group financial statements of [name of parent]."]
["In connection with the work that we will perform on the financial information of [name of component], a [describe component, for example, wholly-owned subsidiary, subsidiary, joint venture, investee accounted for by the equity or cost methods of accounting] of [name of parent], we confirm the following:"]
[1,"We have an understanding of [indicate relevant ethical requirements] that is sufficient to fulfil our responsibilities in the audit of the group financial statements, and will comply therewith. In particular, and with respect to [name of parent] and the other components in the group, we are independent within the meaning of [indicate relevant ethical requirements] and comply with the applicable requirements of [refer to rules] promulgated by [name of regulatory agency]."]
[2,"We have an understanding of International Standards on Auditing and [indicate other national standards applicable to the audit of the group financial statements] that is sufficient to fulfil our responsibilities in the audit of the group financial statements and will conduct our work on the financial information of [name of component] for the year ended [date] in accordance with those standards."]
[3,"We possess the special skills (for example, industry specific knowledge) necessary to perform the work on the financial information of the particular component."]
[4,"We have an understanding of [indicate applicable financial reporting framework or group financial reporting procedures manual] that is sufficient to fulfil our responsibilities in the audit of the group financial statements."]
["We will inform you of any changes in the above representations during the course of our work on the financial information of [name of component]."]
["[Auditor's signature]"]
["[Auditor's address]                               [Date]"]

{"sheet":"Xi","index":177,"n_rows":37,"n_cols":4,"rows_kept":37,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["X","ACCOUNTS WORKING PAPERS"]
[]
[1,null,"Bank account"]
[]
[2,null,"Analysis of receipts"]
[]
[3,null,"Unrecorded receipts"]
[]
[4,null,"Analysis of payments"]
[]
[5,null,"Unrecorded payments"]
[]
[6,null,"Cash account"]
[]
[7,null,"Analysis of receipts"]
[]
[8,null,"Analysis of payments"]
[]
[9,null,"Petty cash account"]
[]
[10,null,"Summary receipts/payments"]
[]
[11,null,"Wages PAYE etc., summary"]
[]
[12,null,"Creditors control account"]
[]
[13,null,"Debtors control account"]
[]
[14]
[]
[15]
[]
[16]

{"sheet":"YZi","index":178,"n_rows":34,"n_cols":4,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["Client: Enter client name",null,null,"Ref:"]
["Year End: Enter year end"]
["File Number: Enter file number"]
[]
["Y","OTHER PRIMARY FINANCIAL STATEMENTS"]
[]
[1,null,"Cash flow statements"]
[]
[2]
[]
[3]
[]
[]
[]
[]
["Z","COMPUTER REPORTS AND RECORDS RECEIVED"]
[]
[1,null,"Year end trial balance"]
[]
[2,null,"Journals"]
[]
[3,null,"Nominal ledger printouts"]
[]
[4,null,"Posting summary/data entry"]
[]
[5,null,"Opening trial balance"]
[]
[6,null,"Summary of records received"]
[]
[7]
[]
[8]
[]
[9]

{"sheet":"PAF01","index":179,"n_rows":82,"n_cols":8,"rows_kept":82,"cut":false,"hidden":true,"merged":[[18,2,18,6],[7,2,7,3],[8,2,8,3],[10,2,10,3],[11,2,11,3],[9,2,9,3],[14,2,14,3],[42,2,42,3],[40,2,40,3],[20,2,20,3],[33,2,33,3],[31,2,31,3],[37,2,37,3],[38,2,38,3],[22,2,22,3],[39,2,39,3],[19,2,19,3],[21,2,21,3],[32,2,32,3],[41,2,41,3],[30,2,30,3],[23,2,23,3],[29,2,29,3],[34,2,34,3],[44,2,44,3],[47,2,47,3],[80,1,80,3],[83,0,83,2],[49,2,49,3],[55,1,55,3],[48,2,48,3],[65,1,65,3],[81,0,81,2],[82,5,82,7],[50,2,50,3],[51,2,51,3],[52,2,52,3],[81,3,81,4],[82,3,82,4],[75,1,75,3],[72,1,72,5],[81,5,81,7],[82,0,82,2],[85,5,85,7],[85,0,85,2],[85,3,85,4],[83,5,83,7],[84,5,84,7],[84,3,84,4],[84,0,84,2],[83,3,83,4],[88,5,88,7],[88,0,88,2],[86,3,86,4],[87,3,87,4],[88,3,88,4],[87,0,87,2],[86,5,86,7],[87,5,87,7],[86,0,86,2]]}
["Client: Enter client name",null,null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,"Date:"]
["File Number: Enter file number"]
[]
["PERMANENT AUDIT FILE INDEX"]
[]
[1,"General information"]
[null,1.1000000000000001,"Background information",null,null,"(PAF02)"]
[null,1.2,"Details of bankers and professional advisors",null,null,"(PAF03)"]
[null,1.3,"Know Your Client Checklist",null,null,"(PAF04)"]
[null,1.4,"Register of laws and regulations",null,null,"(PAF05)"]
[null,1.5,"Details of related parties",null,null,"(PAF06)"]
[null,1.6,"Significant accounting policies",null,null,"(PAF07)"]
[null,1.7,"Significant accounting estimates",null,null,"(PAF13)"]
[null,1.8,"Copy of current detailed risk assessment"]
[null,1.9]
[]
[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,null,"(PAF08)"]
[null,2.7,"Register of non audit services",null,null,"(PAF10)"]
[null,2.8,"Register of involvement in the audit",null,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 notes",null,null,"(PAF09)"]
[null,3.5,"Letters of comment (copies)"]
[null,3.6]
[]
[4,"Statutory information"]
[null,4.0999999999999996,"List of shareholders"]
[null,4.2,"Details of mortgages/charges"]
[null,4.3,"Directors’ interests in shares and debentures"]
[null,4.4000000000000004,"Copy annual return"]
[null,4.5,"Copy elective resolutions"]
[null,4.5999999999999996,"Memorandum and Articles of Association"]
[null,4.7,"Specified asset locked bodies (for CIC clients only)",null,null,"(PAF12)"]
[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,"Advance Corporation Tax details"]
[null,5.5,"PAYE dispensations"]
[null,5.6,"Relief claims (e.g. rollover)"]
[null,5.7]
[]
[6,"Assets"]
[null,6.1,"Details of freehold/leasehold 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]
[]
[7,"Contracts and agreements"]
[null,7.1,"Details of contracts and agreements with index"]
[null,7.2,"Details of share options"]
[null,7.3,"Bank overdraft or loan facilities, security and covenants"]
[null,7.4,"Details of other loans"]
[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,"Signed copies of abbreviated accounts"]
[null,9.3000000000000007,"Company accounts disclosure checklist"]
[]
[10,"Review"]
["Year",null,null,"File updated by",null,"Reviewed by"]

{"sheet":"PAF02","index":180,"n_rows":34,"n_cols":7,"rows_kept":34,"cut":false,"hidden":true,"merged":[[4,0,4,1],[4,2,4,6],[5,0,5,1],[5,2,5,6],[9,0,9,2],[6,4,6,6],[6,1,6,2],[7,4,7,6],[8,0,8,2],[8,4,8,6],[10,1,10,2],[12,0,12,1],[10,5,10,6],[13,4,13,6],[7,0,7,2],[9,4,9,6],[11,5,11,6],[11,1,11,2],[12,4,12,6],[13,0,13,1],[14,4,14,6],[14,0,14,1],[17,4,17,6],[18,0,18,1],[16,0,16,1],[17,0,17,1],[21,5,21,6],[21,0,21,1],[21,2,21,4],[15,0,15,1],[15,4,15,6],[18,5,18,6],[16,4,16,5],[19,4,19,6],[19,0,19,1],[28,4,28,6],[28,0,28,2],[23,0,23,1],[25,5,25,6],[24,0,24,1],[24,5,24,6],[27,0,27,2],[25,0,25,1],[25,2,25,4],[24,2,24,4],[27,4,27,6],[22,2,22,4],[22,5,22,6],[23,5,23,6],[23,2,23,4],[22,0,22,1],[36,0,36,6],[34,0,34,6],[29,4,29,6],[33,0,33,6],[30,0,30,2],[35,0,35,6],[32,0,32,2],[30,4,30,6],[29,0,29,2]]}
["Client: Enter client name",null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,"Reviewed by:",null,"Date:"]
["File Number: Enter file number"]
["BACKGROUND INFORMATION "]
["Exact name of company"]
["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 number"]
["Place of registration"]
["Date of incorporation"]
["VAT registration number",null,null,null,"Return periods"]
["Year end date"]
["Associated companies",null,"Yes / No",null,"Specify"]
[]
[]
["Names of directors/secretary",null,"Date of birth",null,null,"Specific responsibilities"]
[]
[]
[]
[]
[]
["Other key personnel\nName",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":"PAF03","index":181,"n_rows":36,"n_cols":8,"rows_kept":36,"cut":false,"hidden":true,"merged":[[13,5,13,7],[14,1,14,2],[14,5,14,7],[12,5,12,7],[12,1,12,2],[5,4,5,7],[6,5,6,7],[7,1,7,2],[7,5,7,7],[11,1,11,2],[11,5,11,7],[8,5,8,7],[10,1,10,2],[8,1,8,2],[9,1,9,2],[10,5,10,7],[9,5,9,7],[22,1,22,7],[19,1,19,2],[18,5,18,7],[15,5,15,7],[15,1,15,2],[19,5,19,7],[16,1,16,2],[18,1,18,2],[17,1,17,2],[17,5,17,7],[16,5,16,7],[24,1,24,7],[35,1,35,7],[34,1,34,7],[23,1,23,7],[31,1,31,7],[32,1,32,7],[27,1,27,7],[30,1,30,7],[25,1,25,7],[26,1,26,7],[33,1,33,7]]}
["Client: Enter client name",null,null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,"Date:"]
["File Number: Enter file number"]
["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"]
[]
["Other (specify)"]
["Name"]
["Address"]
[]
[]
["Telephone"]
["Fax"]

{"sheet":"PAF04","index":182,"n_rows":417,"n_cols":11,"rows_kept":417,"cut":false,"hidden":true,"merged":[[415,1,415,6],[414,1,414,6],[411,1,413,6],[406,1,409,6],[400,1,400,6],[416,1,417,6],[402,1,402,6],[403,1,403,6],[404,1,404,6],[405,1,405,6],[401,1,401,6],[398,1,399,6],[395,1,396,6],[351,1,352,6],[342,1,342,6],[344,1,344,6],[346,1,346,6],[349,0,349,10],[363,1,364,6],[366,1,369,6],[393,1,394,6],[386,1,387,6],[378,1,378,6],[391,1,392,6],[388,1,389,6],[390,1,390,6],[359,1,361,6],[383,1,385,6],[380,1,381,6],[371,1,372,6],[300,1,301,6],[273,1,274,6],[338,1,338,6],[323,1,325,6],[327,1,329,6],[334,1,334,6],[332,0,332,10],[316,1,317,6],[305,1,305,6],[313,1,314,6],[308,1,308,6],[309,1,311,6],[319,1,321,6],[203,1,204,6],[212,1,214,6],[290,1,291,6],[276,1,278,6],[280,1,283,6],[285,1,288,6],[293,1,294,6],[340,1,340,6],[354,1,357,6],[225,1,226,6],[265,1,266,6],[228,1,230,6],[232,1,233,6],[222,1,223,6],[219,1,220,6],[248,1,248,6],[210,0,210,10],[336,1,336,6],[302,1,303,6],[235,1,237,6],[239,1,239,6],[268,1,268,6],[269,1,269,6],[296,1,298,6],[197,1,197,6],[199,1,199,6],[201,1,201,6],[206,1,207,6],[216,1,217,6],[154,1,155,6],[175,1,176,6],[161,1,162,6],[184,1,184,6],[183,1,183,6],[178,1,180,6],[194,1,195,6],[192,1,193,6],[189,1,189,6],[190,1,190,6],[187,1,187,6],[157,1,159,6],[185,1,185,6],[182,1,182,6],[164,1,166,6],[168,1,170,6],[188,1,188,6],[186,1,186,6],[181,1,181,6],[120,1,121,6],[91,1,92,6],[82,1,85,6],[69,1,70,6],[125,1,126,6],[137,1,138,6],[109,1,110,5],[105,1,106,5],[151,1,152,6],[128,1,128,6],[130,1,130,6],[145,1,146,6],[148,1,149,6],[22,1,23,6],[31,1,31,6],[78,1,80,6],[54,1,56,6],[102,1,103,6],[3,0,3,4],[4,0,4,10],[7,1,8,6],[19,1,20,6],[58,1,61,6],[63,1,65,6],[67,1,67,5],[94,1,95,6],[99,1,100,6]]}
["Client: Enter client name",null,null,null,"Prepared by:",null,"Date:",null,null,null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,"Date:"]
["File Number: Enter file number"]
["KNOW YOUR CLIENT CHECKLIST"]
["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."]
[null,null,null,null,null,null,null,null,"Y, N, N/A",null,"PAF Ref"]
["1. The sector in which the client operates"]
[1.1000000000000001,"The market and competition, including demand, capacity, and price competition."]
[]
[]
[1.2,"Cyclical or seasonal activity."]
[]
[1.3,"Product technology relating to the client’s products."]
[]
[1.4,"Energy supply and cost."]
[]
["2. The regulatory environment in which the client operates"]
[2.1,"Accounting principles and industry specific practices."]
[]
[2.2000000000000002,"The legal and regulatory framework applicable to the entity and the industry or sector in which it operates."]
[]
[]
[2.2999999999999998,"Laws and regulations having a direct effect on the determination of material amounts and disclosures in the financial statements. "]
[]
[]
[null,"* Regulatory requirements."]
[]
[null,"* Direct supervisory activities."]
[]
[2.4,"Taxation (corporate and other)."]
[]
[2.5,"Government policies currently affecting the conduct of the client's business:"]
[]
[null,"* Monetary, including foreign exchange controls."]
[]
[null,"* Fiscal."]
[]
[null,"* Financial incentives (for example, government aid programs)."]
[]
[null,"* Tariffs, trade restrictions."]
[]
[2.6,"Environmental requirements affecting the industry and the client's business."]
[]
[2.7,"Procedures for ensuring compliance with relevant laws and regulations."]
[]
["3. Other external factors currently affecting the client’s business"]
[3.1,"General level of economic activity (for example, recession, growth)."]
[]
[3.2,"Interest rates and availability of financing."]
[]
[3.3,"Inflation, currency revaluation."]
[]
["4. Nature of the client's operations"]
["Business Operations"]
[4.0999999999999996,"Nature of revenue sources (for example, manufacturer, wholesaler, banking, insurance or other financial services, import/export trading, utility, transportation, and technology products and services)."]
[]
[]
[]
[4.2,"Products or services and markets (for example, major customers and contracts, terms of payment, profit margins, market share, competitors, exports, pricing policies, reputation of products, warranties, order book, trends, marketing strategy and objectives, manufacturing processes)."]
[]
[]
[]
[]
[4.3,"Conduct of operations (for example, stages and methods of production, business segments, delivery of products and services, details of declining or expanding operations)."]
[]
[]
[]
[4.4000000000000004,"Alliances, joint ventures, and outsourcing activities."]
[]
[4.5,"Involvement in electronic commerce, including Internet sales and marketing activities."]
[]
[]
[4.5999999999999996,"Geographic dispersion and industry segmentation."]
[]
[4.7,"Location of production facilities, warehouses, and offices."]
[]
[4.8,"Key customers."]
[]
[4.9000000000000004,"Important suppliers of goods and services (for example, long-term contracts, stability of supply, terms of payment, imports, methods of delivery such as “just-in-time”)."]
[]
[]
[]
["4.10","Employment (for example, by location, supply, wage levels, union contracts, pension and other post employment benefits, stock option or incentive bonus arrangements, and government regulation related to employment matters)."]
[]
[]
[]
[]
[4.1100000000000003,"Research and development activities and expenditures."]
[]
[4.12,"Transactions with related parties."]
[]
[4.13,"Areas of the business where the company might be exposed under the Bribery Act 2010 including any procedures and controls implemented by management."]
[]
["Investments"]
[4.1399999999999997,"Acquisitions, mergers or disposals of business activities (planned or recently executed)."]
[]
[]
[4.1500000000000004,"Investments and dispositions of securities and loans."]
[]
[4.16,"Capital investment activities, including investments in plant and equipment and technology, and any recent or planned changes."]
[]
[]
[4.17,"Investments in non-consolidated entities, including partnerships, joint ventures and special-purpose entities."]
[]
[]
[4.18,"Group structure – major subsidiaries and associated entities, including consolidated and non-consolidated structures."]
[]
[]
["Financing"]
[4.1900000000000004,"Debt structure, including covenants, restrictions, guarantees, and off-balance-sheet financing arrangements."]
[]
[]
[4.2,"Leasing of property, plant or equipment for use in the business."]
[]
[4.21,"Beneficial owners (local, foreign, business reputation and experience)."]
[]
[4.22,"Related parties."]
[]
[4.2300000000000004,"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"]
[4.24,"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 assessment of whether the accounting policy complies with accounting standards and any other applicable requirements."]
[]
[]
[4.25,"Whether the entity has adopted accounting policies most appropriate to its particular circumstances for the purpose of giving a true and fair view."]
[]
[]
[4.26,"Any accounting policies that push the boundaries of what is acceptable accounting practice."]
[]
[]
[4.2699999999999996,"Whether sufficient information is disclosed in the financial statements to enable users to understand the accounting policies adopted and how they have been implemented."]
[]
[]
[]
[4.28,"Whether accounting policies adopted are reviewed regularly to ensure that they remain appropriate. (For example on moving to FRS 102.)"]
[]
[]
[4.29,"Industry-specific significant categories (for example, loans and investments for banks, accounts receivable and inventory for manufacturers, research and development for pharmaceuticals)."]
[]
[]
[]
[4.3,"Accounting for unusual or complex transactions including those in controversial or emerging areas (for example, accounting for share-based payments)"]
[]
[]
[]
[4.3099999999999996,"Financial statement presentation and disclosure."]
[]
["Accounting Estimates"]
[4.32,"The requirements of the applicable financial reporting framework relevant to accounting estimates, including related disclosures."]
[]
[]
[4.33,"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,"- Stock obsolescence;"]
[null,"- Warranty obligations"]
[null,"- Depreciation method or asset useful life"]
[null,"- Carrying value of investments"]
[null,"- Outcome of long term contracts"]
[null,"- Costs arising from litigation"]
[null,"- Share based payments"]
[null,"- Financial instruments not traded in an active and open market."]
[]
[4.34,"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."]
[]
[]
["5. Objectives, strategies and related business risks"]
["How does the client addresses industry, regulatory and other risk factors relating to, for example:"]
[]
[5.0999999999999996,"Industry developments (a potential related business risk might be, for example, that the client does not have the personnel or expertise to deal with the changes in the industry)."]
[]
[]
[]
[5.2,"New products and services (a potential related business risk might be, for example, that there is increased product liability)."]
[]
[]
[5.3,"Expansion of the business (a potential related business risk might be, for example, that the demand has not been accurately estimated)."]
[]
[]
[5.4,"New accounting requirements (a potential related business risk might be, for example, incomplete or improper implementation, or increased costs)."]
[]
[]
[5.5,"Regulatory requirements (a potential related business risk might be, for example, that there is increased legal exposure)."]
[]
[]
[5.6,"Current and prospective financing requirements (a potential related business risk might be, for example, the loss of financing due to the client’s inability to meet requirements)."]
[]
[]
[]
[5.7,"Use of IT (a potential related business risk might be, for example, that systems and processes are incompatible)."]
[]
[]
[5.8,"Effects of implementing a strategy, particularly any effects that will lead to new accounting requirements (a potential related business risk might be, for example, incomplete or improper implementation)."]
[]
[]
[]
[5.9,"How the client:"]
[null,"a) Identifies business 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?"]
[]
["6. Measurement and review of the client’s financial performance"]
[6.1,"Key ratios and operating statistics."]
[]
[6.2,"Key performance indicators."]
[]
[6.3,"Employee performance measures and incentive compensation policies."]
[]
[6.4,"Trends."]
[]
[6.5,"Use of forecasts, budgets and variance analysis."]
[]
[6.6,"Analyst reports and credit rating reports."]
[]
[6.7,"Competitor analysis."]
[]
[6.8,"Period-on-period financial performance (revenue growth, profitability, leverage)."]
[]
[]
[6.9,"Methods used by management in determining segment information."]
[null,"Consider the following:\n•    Sales, transfers and charges between segments, and elimination of inter- segment amounts.\n•    Comparisons with budgets and other expected results, for example, operating profits as a percentage of sales.\n•    The allocation of assets and costs among segments.\n•    Consistency with prior periods, and the adequacy of the disclosures with respect to inconsistencies."]
["7. Accounting Systems"]
["The client's systems should be documented to include the following areas:"]
[]
[7.1,"The classes of transactions in the client’s operations that are significant to the financial statements."]
[]
[]
[7.2,"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."]
[]
[]
[]
[7.3,"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."]
[]
[]
[]
[]
[7.4,"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."]
[]
[]
[]
[]
[7.5,"How the information system captures events and conditions, other than classes of transactions, that are significant to the financial statements."]
[]
[]
[7.6,"The financial reporting process used to prepare the client’s financial statements, including significant accounting estimates and disclosures."]
[]
[]
[7.7,"Controls surrounding journal entries, including non-standard journal entries used to record non-recurring, unusual transactions or adjustments."]
[]
[]
[]
[7.8,"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 regulatory authorities."]
[]
["Service Organisations"]
[7.9,"Where the entity uses a service organisation:"]
[null,"a) The nature of the services provided by the service organisation and the significance of those services to the user entity, including the effect thereof on the user entity'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 organization and those of the user entity; "]
[]
[]
[null,"d) The nature of the relationship between the user entity 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 laws or regulations. "]
[]
[]
[]
[7.1,"Controls at the user entity that relate to the services provided by the service organisation, including those that are applied to the transactions processed by the service organisation. "]
[]
[]
[]
["8. Control environment?"]
["Do we have notes on the attitude of the company to the following matters."]
[]
[8.1,"Communication and enforcement of integrity and ethical values. "]
[]
[8.1999999999999993,"Commitment to competence."]
[]
[8.3000000000000007,"Participation by those charged with governance."]
[]
[8.4,"Management’s philosophy and operating style."]
[]
[8.5,"Organisational structure."]
[]
[8.6,"Assignment of authority and responsibility."]
[]
[8.6999999999999993,"Human resource policies and practices."]
[]
["9. Risk of Fraud"]
["Do we have notes on the following matters."]
[]
[9.1,"Management’s assessment of the risk that the financial statements may be materially misstated due to fraud."]
[]
[]
[9.1999999999999993,"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."]
[]
[]
[]
[]
[9.3000000000000007,"Management’s communication, if any, to those charged with governance regarding its processes for identifying and responding to the risks of fraud in the entity."]
[]
[]
[]
[9.4,"Management’s communication, if any, to employees regarding its views on business practices and ethical behaviour."]
[]
[]
[9.5,"How those charged with governance exercise oversight of management’s processes for identifying and responding to the risks of fraud in the entity and the internal control that management has established to mitigate these risks."]
[]
[]
[]
["10. Control activities"]
[10.1,"For areas where there is a risk of material misstatement do we have notes on relevant control activities?"]
[]
[null,"Control activities include:"]
[null,"* Authorisation/Performance reviews"]
[null,"* Information processing"]
[null,"* Physical controls"]
[null,"* Segregation of duties"]
[null,"and as a minimum would include those within the main transaction cycles."]
[]
[10.199999999999999,"Are there any particular issues arising from the use of IT that require documenting?"]
[]
["11. Monitoring of controls"]
[null,"For areas where there is a risk of material misstatement do we have notes on how the client 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."]
[]
["12. Groups"]
[null,"Sufficient understanding of the group to enable assessment of the risk of material misstatement 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."]
[]
[]
[]
["13. Related Parties"]
[null,"Ascertain from management/ those charged with governance their assessment of whether there are any individuals (in addition to the directors) 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":"PAF05","index":183,"n_rows":28,"n_cols":15,"rows_kept":28,"cut":false,"hidden":true,"merged":[[26,1,26,14],[27,1,27,14],[20,1,20,4],[12,1,12,5],[13,1,13,5],[19,1,19,5],[14,1,18,5],[12,6,18,10],[12,11,18,14],[21,1,25,5],[4,11,4,14],[5,11,11,14],[19,6,25,10],[19,11,25,14],[4,1,4,5],[5,6,11,10],[7,1,11,5],[4,6,4,10],[5,1,5,5],[6,1,6,5]]}
["Client: Enter client name",null,null,null,null,null,"Prepared by:",null,null,null,null,"Date:",null,null,"Ref:"]
["Year End: Enter year end",null,null,null,null,null,"Reviewed by:",null,null,null,null,"Date:"]
["File Number: Enter file number"]
["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)"]
[]
[]
[]
[]
[]
[2,"General business laws and regulations"]
[null,"(e.g. health and safety, employment, hygiene, planning)"]
[]
[]
[]
[]
[]
[3,"Other specific laws and regulations"]
[null,"(e.g. FCA, ABTA)"]
[]
[]
[]
[]
[]
[null,"Reference should be made to specific requirements not bland statements 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":"PAF06","index":184,"n_rows":5,"n_cols":8,"rows_kept":5,"cut":false,"hidden":true,"merged":[[15,5,15,7],[17,0,17,2],[18,0,18,2],[18,5,18,7],[16,5,16,7],[18,3,18,4],[17,5,17,7],[17,3,17,4],[16,3,16,4],[15,0,15,2],[15,3,15,4],[16,0,16,2],[14,5,14,7],[14,0,14,2],[10,0,10,2],[11,5,11,7],[13,0,13,2],[12,0,12,2],[11,0,11,2],[12,3,12,4],[13,3,13,4],[10,5,10,7],[14,3,14,4],[10,3,10,4],[11,3,11,4],[13,5,13,7],[12,5,12,7],[3,0,3,7],[4,0,4,2],[4,5,4,7],[7,0,7,2],[4,3,4,4],[7,3,7,4],[5,3,5,4],[5,0,5,2],[5,5,5,7],[9,0,9,2],[7,5,7,7],[9,5,9,7],[9,3,9,4],[6,3,6,4],[6,5,6,7],[6,0,6,2],[8,5,8,7],[8,3,8,4],[8,0,8,2]]}
["Client: Enter client name",null,null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,"Date:"]
["File Number: Enter file number"]
["DETAILS OF RELATED PARTIES"]
["Name of related party",null,null,"Nature of relationship",null,"Nature of transactions"]

{"sheet":"PAF06.1","index":185,"n_rows":28,"n_cols":3,"rows_kept":28,"cut":false,"hidden":true,"merged":[[4,0,4,2],[5,2,6,2]]}
["Client: Enter client name"]
["Year End: Enter year end"]
["File Number: Enter file number"]
["Related Parties Checklist"]
["The following checklist applies to the identification of related parties under IFRS, FRS 101, FRS 102 and FRSSE 2015.\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. directors or trustees) or of a parent of the reporting entity."]
[2,"Any other key management personnel (for example a chief executive officer)."]
[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":"PAF06.2","index":186,"n_rows":27,"n_cols":3,"rows_kept":27,"cut":false,"hidden":true,"merged":[[18,0,20,2],[23,0,23,2],[3,0,3,2],[4,0,4,2],[5,0,6,1],[5,2,6,2],[11,0,11,2],[17,0,17,2]]}
["Client: Enter client name"]
["Year End: Enter year end"]
["File Number: Enter file number"]
["Related Parties Checklist (FRS 102 - Section 1A)"]
["The same definition of a related party applies under Section 1A as in full FRS 102. However, disclosure of transactions with related parties is only required for transactions not concluded under normal market conditions with a restricted list of related parties under Section 1A."]
["Transactions not concluded under normal market conditions with the following individuals:",null,"Yes / NA"]
[]
[1,"Any individual that has control over the entity."]
[2,"Any individual that has joint control (usually evidenced by a power of veto) over the entity."]
[3,"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)."]
[4,"The directors or equivalent members of the governing body of the entity."]
["Note. Under Section 1A transactions with close family of the above are not required to be disclosed. However, consideration should be give as to whether disclosure is required to give a true and fair view."]
["Transactions not concluded under normal market conditions with the following entities:"]
[5,"Any entity that is a partly owned subsidiary."]
[6,"Any entity that is an associate or joint venture of the reporting entity."]
[]
["Related parties exist"]
["For any Yes answers, record details of the individuals or entities (companies, partnerships, trusts, etc.), together with transactions. "]
[]
[]
[]
[]
["CONCLUSION"]
["I am satisfied that appropriate procedures regarding related parties have been followed, and that the conclusions reached in this regard are appropriate and have been properly documented."]
["Signed:"]
[]
["Date:"]

{"sheet":"PAF06.3","index":187,"n_rows":19,"n_cols":1,"rows_kept":19,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
["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 Auditing Standards to ask you as the management of the company for a complete list of parties related to this company 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":"PAF07","index":188,"n_rows":5,"n_cols":9,"rows_kept":5,"cut":false,"hidden":true,"merged":[[4,6,4,8],[4,0,4,1],[4,2,4,5],[5,0,5,1],[5,2,5,5],[5,6,5,8],[6,0,6,1],[6,2,6,5],[6,6,6,8],[7,0,7,1],[7,2,7,5],[7,6,7,8],[8,0,8,1],[8,2,8,5],[8,6,8,8],[9,0,9,1],[9,2,9,5],[9,6,9,8],[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]]}
["Client: Enter client name",null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,"Date:"]
["File Number: Enter file number"]
["SIGNIFICANT ACCOUNTING POLICIES"]
["Area of accounts",null,"Accounting policy",null,null,null,"Assessment of policy including compliance with applicable accounting standards"]

{"sheet":"PAF08","index":189,"n_rows":120,"n_cols":12,"rows_kept":120,"cut":false,"hidden":true,"merged":[[0,9,0,10],[1,9,1,10],[29,8,29,9],[12,1,14,2],[18,0,18,3],[19,1,20,2],[15,1,17,2],[21,1,23,2],[24,1,25,2],[4,8,4,9],[9,1,11,2],[5,0,5,3],[6,1,8,2],[38,8,38,9],[27,1,30,2],[31,1,33,2],[35,1,39,2],[26,1,26,2],[41,1,44,2],[56,1,57,2],[61,1,61,3],[59,1,59,3],[60,8,60,9],[42,8,42,9],[60,1,60,3],[58,1,58,2],[47,1,49,2],[51,1,52,3],[54,1,55,3],[59,8,59,9],[65,8,65,9],[55,8,55,9],[46,0,46,2],[65,1,65,3],[62,8,62,9],[63,8,63,9],[63,1,63,3],[64,1,64,3],[64,8,64,9],[62,1,62,3],[61,8,61,9],[48,8,48,9],[51,8,51,9],[57,8,57,9],[76,8,76,9],[74,1,74,2],[70,8,70,9],[67,8,67,9],[66,8,66,9],[75,1,75,2],[74,8,74,9],[75,8,75,9],[76,1,76,2],[66,1,66,3],[73,1,73,2],[68,1,70,2],[67,1,67,3],[71,1,72,2],[73,8,73,9],[86,8,86,9],[82,1,83,2],[77,1,78,2],[81,0,81,3],[84,3,85,3],[84,1,86,2],[82,3,83,3],[83,8,83,9],[87,8,87,9],[87,1,87,2],[88,3,89,3],[101,1,102,2],[91,1,91,2],[94,8,94,9],[100,8,100,9],[93,1,94,2],[114,0,114,11],[108,0,109,11],[111,0,111,11],[89,8,89,9],[88,1,90,2],[95,1,97,2],[100,1,100,2],[98,1,99,2],[96,8,96,9],[98,8,98,9],[110,0,110,11],[113,0,113,11],[112,0,112,11],[105,8,105,9],[102,8,102,9],[103,1,106,2],[115,0,115,11],[118,0,118,1],[117,0,117,1],[116,0,116,11],[117,8,117,9],[118,8,118,9]]}
["Client: Enter client name",null,null,"Prepared by:",null,null,null,"Date:",null,null,null,"Ref:"]
["Year End: Enter year end",null,null,"Reviewed by:",null,null,null,"Date:"]
["File Number: Enter file number"]
["NEW CLIENT CHECKLIST"]
[null,null,null,null,"Yes",null,"No",null,"N/A",null,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 company is a bona fide business?"]
[]
[2,"Are we satisfied that there are no concerns regarding the integrity of the directors, management or shareholders of the company?"]
[]
[]
[3,"Have we established the ultimate control of the company?"]
[]
[null,"Note: Information can be obtained from the PSC (peope with signiciant control) register at Companies House"]
[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 directors and shareholders (or the controlling shareholders if any)?\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 directors and shareholders 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,"· Memorandum and Articles of Association"]
[null,"· Last annual return"]
[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 HMRC, 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 the 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":"PAF09","index":190,"n_rows":43,"n_cols":11,"rows_kept":43,"cut":false,"hidden":true,"merged":[[4,0,4,10],[5,6,5,10],[6,0,8,1],[6,2,8,2],[6,3,8,3],[6,10,8,10],[6,8,8,8],[6,4,8,4],[6,5,8,5],[6,9,8,9],[6,7,8,7],[6,6,8,6],[33,0,33,10],[31,0,31,10],[32,0,32,10],[22,7,23,10],[10,8,10,9],[26,0,26,10],[17,8,17,9],[15,8,15,9],[18,8,18,9],[11,8,11,9],[14,8,14,9],[20,9,20,10],[28,0,28,10],[29,0,29,10],[27,0,27,10],[30,0,30,10],[43,0,43,1],[34,0,34,10],[36,0,36,1],[37,0,37,1],[38,0,40,3],[42,0,42,1],[35,0,35,10],[9,8,9,9],[12,8,12,9],[13,8,13,9],[19,8,19,9],[16,8,16,9]]}
["Client: Enter client name",null,null,null,null,"Prepared by:",null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,"Reviewed by:",null,null,"Date:"]
["File Number: Enter file number"]
["SYSTEMS OVERVIEW"]
["Objective: To ascertain the company’s system of recording and processing transactions and to assess its adequacy as a basis for the preparation of the accounts."]
[1,"Accounting records",null,null,null,null,"Estimated transactions for the whole year"]
["Tick as appropriate",null,"Manual","Compu-terised","Prepared by us","Out-sourced to a third party",null,"Volume",null,null,"Value\n£"]
[null,null,null,null,null,"to a third"]
[null,null,null,null,null,"party"]
["(a)","Sales Day Book",null,null,null,null,null,null,"Nos of invoices"]
["(b)","Cash Receipts Book",null,null,null,null,null,null,"Nos of entries*"]
["(c)","Sales Ledger",null,null,null,null,null,null,"Nos of accounts"]
["(d)","Purchase Day Book",null,null,null,null,null,null,"Nos of invoices"]
["(e)","Cash Payment Book",null,null,null,null,null,null,"Nos of entries*"]
["(f)","Purchase Ledger",null,null,null,null,null,null,"Nos of accounts"]
["(g)","Petty Cash Book",null,null,null,null,null,null,"Nos of entries*"]
["(h)","Fixed Asset Register",null,null,null,null,null,null,"Nos of assets*"]
["(i)","Stock Ledger",null,null,null,null,null,null,"Nos of lines"]
["(j)","Payroll",null,null,null,null,null,null,"No. of staff"]
["(k)","Nominal Ledger"]
["(l)","Management Accts",null,null,null,null,null,"Frequency"]
["(m)","Financial Statements"]
["(n)","Other (specify):",null,null,null,null,null,"*Complete only when significant to the business"]
[]
[]
[]
["2   Sales system \n    (Detail below the categories of income and how a sale is first recorded (e.g., an order).)"]
[]
["3  Purchase system \n   (Detail below the way a liability is first recognised (e.g., a goods received note).)"]
[]
["4  Wages system"]
[]
["5  Details of computer system"]
[]
["6  Details of outsourced operations"]
[]
["Conclusion"]
[null,null,null,null,null,null,null,"Initials",null,"Date"]
["These systems do/do not* provide a reliable basis for the preparation of the statutory accounts."]
[]
[]
[]
["* delete as appropriate"]

{"sheet":"PAF10","index":191,"n_rows":27,"n_cols":12,"rows_kept":27,"cut":false,"hidden":true,"merged":[[9,8,9,11],[16,8,16,11],[15,8,15,11],[21,1,21,4],[23,1,23,4],[21,10,21,11],[23,10,23,11],[20,0,20,11],[17,8,17,11],[14,8,14,11],[10,8,10,11],[11,8,11,11],[12,8,12,11],[13,8,13,11],[5,8,5,11],[5,2,5,7],[7,8,7,11],[6,8,6,11],[8,8,8,11]]}
["Client: Enter client name",null,null,null,null,"Prepared by:",null,null,null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,null,"Reviewed by:",null,null,null,"Date:"]
["File Number: Enter file number"]
["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":"PAF11","index":192,"n_rows":16,"n_cols":10,"rows_kept":16,"cut":false,"hidden":true,"merged":[[14,2,14,4],[15,7,15,9],[13,7,13,9],[13,5,13,6],[12,7,12,9],[15,5,15,6],[14,5,14,6],[14,7,14,9],[15,2,15,4],[13,2,13,4],[12,5,12,6],[4,0,4,9],[5,7,5,9],[5,5,5,6],[5,2,5,4],[8,7,8,9],[7,7,7,9],[8,2,8,4],[6,2,6,4],[6,5,6,6],[6,7,6,9],[7,5,7,6],[7,2,7,4],[8,5,8,6],[11,7,11,9],[11,5,11,6],[9,7,9,9],[9,2,9,4],[12,2,12,4],[10,7,10,9],[10,2,10,4],[11,2,11,4],[9,5,9,6],[10,5,10,6]]}
["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:"]
["File Number: Enter file number"]
["REGISTER OF INVOLVEMENT IN THE AUDIT"]
["Ethical Standard 3, paragraph 5 requires firms to monitor the amount of time principals and senior staff serve as members of the engagement team for each audit. 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":"PAF12","index":193,"n_rows":16,"n_cols":10,"rows_kept":16,"cut":false,"hidden":true,"merged":[[4,0,4,9],[5,1,5,9],[6,1,6,9],[7,1,7,9],[15,1,15,9],[14,1,14,9],[13,1,13,9],[8,1,8,9],[12,1,12,9],[11,1,11,9],[9,1,9,9],[10,1,10,9]]}
["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:"]
["File Number: Enter file number"]
["REGISTER OF SPECIFIED ASSET LOCKED BODIES"]
["The CIC Regulations 2005 specify that other asset locked bodies may be named in a CIC's articles or memorandum for the purposes of receiving assets from the CIC by way of e.g. dividend, asset transfer or on a winding up without needing further consent from the Regulator beyond the approval of those articles and memorandum. These are known as \"specified asset locked bodies\"."]
[null,"Specified asset locked body"]
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]

{"sheet":"PAF13","index":194,"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]]}
["Client: Enter client name",null,null,null,"Prepared by:",null,"Date:",null,"Ref:"]
["Year End: Enter year end",null,null,null,"Reviewed by:",null,"Date:"]
["File Number: Enter file number"]
["SIGNIFICANT ACCOUNTING ESTIMATES"]
["Accounting estimate",null,"Basis for estimate",null,null,null,"Audit approach"]

{"sheet":"Ac - 0.1","index":195,"n_rows":34,"n_cols":12,"rows_kept":34,"cut":false,"hidden":true,"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 1.3 (October 2017)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2017-10-01"]
[]
[]
[]
[null,null,null,null,null,null,null,"For latest version, see CCH Online",null,null,null,"Academies Audit System homepage on CCH Online"]
[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,"Terms of Use",null,null,null,null,null,"Call Product Support on 0844 561 8166*"]
[null,null,"Legal Info",null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"customer.services@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"]
[]
[null,null,null,null,null,null,null,null,"*Calls cost 7 pence per minute, plus your phone company’s access charge"]

{"sheet":"Ac - Questions","index":196,"n_rows":265,"n_cols":32,"rows_kept":265,"cut":false,"hidden":true,"merged":[[175,1,175,2],[215,1,215,2],[10,0,10,2],[14,0,14,2]]}
["CCH Audit Tools - 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 updated in June 2016."]
[]
["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"]
[null,"Academies FRS 102 Disclosure checklist"]
["A005","Frontsheet","Yes","Ac - A7","Ac - A7"]
["A006","Main checklist","Yes","Ac - A7.1","Ac - A7.1"]
["A007","Appendix 1: A parent not preparing group accounts","No","Ac - A7.1A1","Ac - A7.1A1"]
["A008","Appendix 2: A parent preparing group accounts","No","Ac - A7.1A2","Ac - A7.1A2"]
["A009","Appendix 4: Defined benefit plans","Yes","Ac - A7.1A4","Ac - A7.1A4"]
["A011","Appendix 7: Funding commitments","Yes","Ac - A7.1A7","Ac - A7.1A7"]
["A012","NOT USED"]
["A013","Appendix 9: Reduced disclosure framework","Yes","Ac - A7.1A9","Ac - A7.1A9"]
["A014","Appendix 10: Strategic report with supplementary material (Summary accounts)","Yes","Ac - A7.1A10","Ac - A7.1A10"]
["A015","Appendix 11: Heritage assets","Yes","Ac - A7.1A11","Ac - A7.1A11"]
["A016","Appendix 12: Gifts in kind","Yes","Ac - A7.1A12","Ac - A7.1A12"]
["A017","Appendix 13: Mergers","Yes","Ac - A7.1A13","Ac - A7.1A13"]
["A018","Appendix 14: Social investments & concessionary loans","Yes","Ac - A7.1A14","Ac - A7.1A14"]
["A019","Appendix 15: Grant making","Yes","Ac - A7.1A15","Ac - A7.1A15"]
[]
["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","Yes","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","Unadjusted errors","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","Forming an opinion under ISA 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"]
["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","No","Ac - C10","Ac - C10"]
["C023","Audit administration","No","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","No","Ac - C13.3","Ac - C13.3"]
["C028","Budget and performance summary","No","Ac - C13.4","Ac - C13.4"]
["C029","Job progress report","No","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?","Yes","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","Yes","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?","Yes","Ac - D11","Ac - D11"]
["D008","Is the work of an expert appointed by management relevant to the audit?","Yes","Ac - D12","Ac - D12"]
["D009","Will reliance be placed on the work of internal audit?","Yes","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","Yes"]
["D013","Is a working paper assisting with the classification of financial instruments required?","Yes","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?","Yes","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","Yes","Ac - Si","Ac - Si"]
["S003","Tests of control - audit objectives","Yes","Ac - Ss","Ac - Ss"]
["S004","Tests of control - audit programme ","Yes","Ac - S2","Ac - S2"]
["S005","Internal control evaluation","Yes","Ac - S3","Ac - S3"]
[]
["T001^","Will a formal post balance sheet events review 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 - Wi","Ac - Ws","Ac - W2","Ac - W3","Ac - W4","Ac - W5","Ac - W6","Ac - W7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W002","W010","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","W010"]
["W006","Component auditors - audit programme","No","Ac - W3","Ac - W3"]
["W007","Component auditor instructions","No","Ac - W4","Ac - W4"]
["W008","Component auditor questionnaire","No","Ac - W5","Ac - W5"]
["W009","Reporting to the group auditor","No","Ac - W6","Ac - W6"]
["W010","Example Component Auditor's Confirmation","No","Ac - W7","Ac - W7"]
[]
["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"]
[]
["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":"Ch - 0.1","index":197,"n_rows":34,"n_cols":12,"rows_kept":34,"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 1.4 (March 2018)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2018-03-01"]
[]
[]
[]
[null,null,null,null,null,null,null,"For latest version, see CCH Online",null,null,null,"Link to CCH Online for Charities Assurance Toolkit"]
[null,null,null,null,null,null,null,null,null,null,null,"Link to CCH Online for PAAP"]
[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,"Terms of Use",null,null,null,null,null,"Call Product Support on 0844 561 8166*"]
[null,null,"Legal Info",null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"customer.services@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"]
[]
[null,null,null,null,null,null,null,null,"*Calls cost 7 pence per minute, plus your phone company’s access charge"]

{"sheet":"ChIE - 0.1","index":198,"n_rows":34,"n_cols":12,"rows_kept":34,"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 1.5 (March 2018)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2018-03-01"]
[]
[]
[]
[null,null,null,null,null,null,null,"For latest version, see CCH Online",null,null,null,"Link to CCH Online for Charities Assurance Toolkit"]
[null,null,null,null,null,null,null,null,null,null,null,"Link to CCH Online for PAAP"]
[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,"Terms of Use",null,null,null,null,null,"Call Product Support on 0844 561 8166*"]
[null,null,"Legal Info",null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"customer.services@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"]
[]
[null,null,null,null,null,null,null,null,"*Calls cost 7 pence per minute, plus your phone company’s access charge"]

{"sheet":"ChTE - 0.1","index":199,"n_rows":34,"n_cols":12,"rows_kept":34,"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 1.4 (March 2018)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2018-03-01"]
[]
[]
[]
[null,null,null,null,null,null,null,"For latest version, see CCH Online",null,null,null,"Link to CCH Online for Charities Assurance Toolkit "]
[null,null,null,null,null,null,null,null,null,null,null,"Link to CCH Online for PAAP"]
[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,"Terms of Use",null,null,null,null,null,"Call Product Support on 0844 561 8166*"]
[null,null,"Legal Info",null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"customer.services@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"]
[]
[null,null,null,null,null,null,null,null,"*Calls cost 7 pence per minute, plus your phone company’s access charge"]

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["CCH Audit Tools - 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. 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 checklist"]
["A006.1","Do you want to review annual changes and the need for a new disclosure checklist?","Yes","Ch - A7.0","Ch - A7.0"]
["A007","Is a checklist required to assist in checking that accounts prepared under FRS 102 and the Charities SORP (FRS 102) comply with disclosure requirements? ","Yes","Ch - A7; Ch - A7.1; Ch - A7.1A1; Ch - A7.1A2; Ch - A7.1A3; Ch - A7.1A5; Ch - A7.1A6; Ch - A7.1A8; Ch - A7.1A9; Ch - A7.1A10; Ch - A7.1A12; Ch - A7.1A13; Ch - A7.1A14; Ch - A7.1A15; Ch - A7.1A16","Ch - A7","Ch - A7.1","Ch - A7.1A1","Ch - A7.1A2","Ch - A7.1A3","Ch - A7.1A5","Ch - A7.1A6","Ch - A7.1A8","Ch - A7.1A9","Ch - A7.1A10","Ch - A7.1A12","Ch - A7.1A13","Ch - A7.1A14","Ch - A7.1A15","Ch - A7.1A16",null,null,null,null,null,null,"A008^","A021"]
["A008^","Are appendices required addressing disclosures for:"]
["A009","Parent not preparing group accounts","Yes","Ch - A7.1A1","Ch - A7.1A1"]
["A010","Parent preparing group accounts","Yes","Ch - A7.1A2","Ch - A7.1A2"]
["A011","Statement of cash flows","Yes","Ch - A7.1A3","Ch - A7.1A3"]
["A012","Employee benefits (defined benefit plans)","Yes","Ch - A7.1A5","Ch - A7.1A5"]
["A013","Agriculture","Yes","Ch - A7.1A6","Ch - A7.1A6"]
["A014","Funding commitments","Yes","Ch - A7.1A8","Ch - A7.1A8"]
["A015","Transition to FRS 102","Yes","Ch - A7.1A9","Ch - A7.1A9"]
["A016","Reduced diclosure framework","Yes","Ch - A7.1A10","Ch - A7.1A10"]
["A017","Heritage assets","Yes","Ch - A7.1A12","Ch - A7.1A12"]
["A018","Social investments and concessionary loans","Yes","Ch - A7.1A13","Ch - A7.1A13"]
["A019","Grant making","Yes","Ch - A7.1A14","Ch - A7.1A14"]
["A020","Lessors (when not social investments)","Yes","Ch - A7.1A15","Ch - A7.1A15"]
["A021","Income tax","Yes","Ch - A7.1A16","Ch - A7.1A16"]
["A022^","Is a Receipts & Payments disclosure checklist required? ","Yes","Ch - A7.8 DC","Ch - A7.8 DC"]
["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","Do you want a checklist to assist in checking the requirements for your audit report?","Yes","Ch - A8","Ch - A8"]
[]
["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","Unadjusted errors","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","Formaing 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"]
["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","No","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?","Yes","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","Yes"]
["C031.2","Determination of small company status (AP beginning on or after 1 January 2016, unless early adopted)","Yes","Ch - Cop01A","Ch - Cop01A"]
["C032.1","NOT CURRENTLY USED","Yes"]
["C032.2","Small company status flowchart (AP beginning on or after 1 January 2016, unless early adopted)","Yes","Ch - Cop02A","Ch - Cop02A"]
["C033","Charitable companies - Determination of type of report","Yes","Ch - Cop03","Ch - Cop03"]
["C034","Unincorporated charities - Determination of type of report","Yes","Ch - Cop04","Ch - Cop04"]
["C035.1","NOT CURRENTLY USED","Yes"]
["C035.2","Determination of small group status (AP beginning on or after 1 January 2016, unless early adopted)","Yes","Ch - Cop05A","Ch - Cop05A"]
["C036","Determination of need for group accounts","Yes","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)?","Yes","Ch - Di; Ch - D1; Ch - D1.1; Ch - D2; Ch - D3; Ch - D9; Ch - D11; Ch - D12; Ch - D14; Ch - D15; 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 - D15","Ch - D16","Ch - D17","Ch - D20","Ch - D21",null,null,null,null,null,null,null,"D002","D013","D002#"]
[null,"Do you want:"]
["D002","Section D index","Yes","Ch - Di","Ch - Di"]
["D003","Analytical procedures","Yes","Ch - D1","Ch - D1"]
["D003.1","Substantive analytical procedures working paper","Yes","Ch - D1.1","Ch - D1.1"]
["D004","Were the comparative figures unaudited or audited by another firm?","Yes","Ch - D2","Ch - D2"]
["D005","Will the charity be publishing accounts in an electronic format?","Yes","Ch - D3","Ch - D3"]
["D006","Is the use of service organisations material to the charity's activities?","Yes","Ch - D9","Ch - D9"]
["D007","Will an auditor's expert be used?","Yes","Ch - D11","Ch - D11"]
["D008","Is the work of an expert appointed by management relevant to the audit?","Yes","Ch - D12","Ch - D12"]
["D009","Is the work of Internal Audit to be relied on as part of the audit strategy?","Yes","Ch - D14","Ch - D14"]
["D010","Will the charity be applying FRS 102 for the first time?","Yes","Ch - D15","Ch - D15"]
["D011","Is a working paper assisting with the classification of financial instruments required?","Yes","Ch - D16","Ch - D16"]
["D012","Is a working paper assisting with the audit of other information included in the annual report required?","Yes","Ch - D17","Ch - D17"]
["D013","Are there aspects of the clients operations that require additional bespoke audit programmes?","Yes","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",null,"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",null,"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",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 charity have any trade 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:A8","Ch - J2:A45","J006^",null,null,"J007",null,null,"J008"]
["J006^","   Will a debtors circularisation be performed?","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: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",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 charity have any trade creditors?","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:A8","Ch - L2:A46","L006^",null,null,"L007",null,null,"L008"]
["L006^","   Will a creditors circularisation be performed?","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: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",null,null,null,null,null,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 subsequent events review 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 - Wi","Ch - Ws","Ch - W2","Ch - W3","Ch - W4","Ch - W5","Ch - W6","Ch - W7",null,null,null,null,null,null,null,null,null,null,null,null,null,"W002","W010","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 - W3","Ch - W4","Ch - W5","Ch - W6","Ch - W7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W006","W010"]
["W006","Component auditors - audit programme","Yes","Ch - W3","Ch - W3"]
["W007","Component auditor instructions","Yes","Ch - W4","Ch - W4"]
["W008","Component auditor questionnaire","Yes","Ch - W5","Ch - W5"]
["W009","Reporting to the group auditor","Yes","Ch - W6","Ch - W6"]
["W010","Example Component Auditor's Confirmation","Yes","Ch - W7","Ch - W7"]
[]
["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 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"]
[]
["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":201,"n_rows":97,"n_cols":28,"rows_kept":97,"cut":false,"hidden":true,"merged":[[22,1,22,2],[10,0,10,2],[14,0,14,2]]}
["CCH Audit Tools - 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.  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","Is the charity producing receipts and payments accounts?","Yes"]
[null,"(NB. Charitable companies are not allowed by company law to adopt this method)"]
["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 unadjusted errors","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 checklist"]
["A006.1","Do you want to review annual changes and the need for a new disclosure checklist?","Yes","Ch - A7.0","Ch - A7.0"]
["A007^","Is a checklist required to assist in checking that accounts prepared under FRS 102 and the Charities SORP (FRS 102) comply with disclosure requirements?","Yes","Ch - A7; Ch - A7.1; Ch - A7.1A1; Ch - A7.1A2; Ch - A7.1A3; Ch - A7.1A5; Ch - A7.1A6; Ch - A7.1A8; Ch - A7.1A9; Ch - A7.1A10; Ch - A7.1A12; Ch - A7.1A13; Ch - A7.1A14; Ch - A7.1A15; Ch - A7.1A16","Ch - A7","Ch - A7.1","Ch - A7.1A1","Ch - A7.1A2","Ch - A7.1A3","Ch - A7.1A5","Ch - A7.1A6","Ch - A7.1A8","Ch - A7.1A9","Ch - A7.1A10","Ch - A7.1A12","Ch - A7.1A13","Ch - A7.1A14","Ch - A7.1A15","Ch - A7.1A16","A008","A021"]
["A008","Are appendices required addressing disclosures for:"]
["A009","Parent not preparing group accounts","No","Ch - A7.1A1","Ch - A7.1A1"]
["A010","Parent preparing group accounts","No","Ch - A7.1A2","Ch - A7.1A2"]
["A011","Statement of cash flows","Yes","Ch - A7.1A3","Ch - A7.1A3"]
["A012","Employee benefits (defined benefit plans)","Yes","Ch - A7.1A5","Ch - A7.1A5"]
["A013","Agriculture","Yes","Ch - A7.1A6","Ch - A7.1A6"]
["A014","Funding commitments","Yes","Ch - A7.1A8","Ch - A7.1A8"]
["A015","Transition to FRS 102","Yes","Ch - A7.1A9","Ch - A7.1A9"]
["A016","Reduced diclosure framework","Yes","Ch - A7.1A10","Ch - A7.1A10"]
["A017","Heritage assets","Yes","Ch - A7.1A12","Ch - A7.1A12"]
["A018","Social investments and concessionary loans","Yes","Ch - A7.1A13","Ch - A7.1A13"]
["A019","Grant making","Yes","Ch - A7.1A14","Ch - A7.1A14"]
["A020","Lessors (when not social investments)","Yes","Ch - A7.1A15","Ch - A7.1A15"]
["A021","Income tax","Yes","Ch - A7.1A16","Ch - A7.1A16"]
["A022^","Is a Receipts & Payments disclosure checklist required? ","Yes"," Ch - A7.8 ","Ch - A7.8 DC"]
["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","Do you want a checklist to assist in checking the requirements for your independent examination report?","Yes","ChIE - A8","ChIE - A8"]
[]
["Z001","Do you want a blank working paper to customise?","No","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","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":202,"n_rows":81,"n_cols":61,"rows_kept":81,"cut":false,"hidden":true,"merged":[[10,0,10,2],[14,0,14,2]]}
["CCH Audit Tools - 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. 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 unadjusted errors","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 checklist"]
["A006.1","Do you want to review annual changes and the need for a new disclosure checklist?","Yes","Ch - A7.0","Ch - A7.0"]
["A007^","Is a checklist required to assist in checking that accounts prepared under FRS 102 and the Charities SORP (FRS 102) comply with disclosure requirements?","Yes","Ch - A7; Ch - A7.1; Ch - A7.1A1; Ch - A7.1A2; Ch - A7.1A3; Ch - A7.1A5; Ch - A7.1A6; Ch - A7.1A8; Ch - A7.1A9; Ch - A7.1A10; Ch - A7.1A12; Ch - A7.1A13; Ch - A7.1A14; Ch - A7.1A15; Ch - A7.1A16","Ch - A7","Ch - A7.1","Ch - A7.1A1","Ch - A7.1A2","Ch - A7.1A3","Ch - A7.1A5","Ch - A7.1A6","Ch - A7.1A8","Ch - A7.1A9","Ch - A7.1A10","Ch - A7.1A12","Ch - A7.1A13","Ch - A7.1A14","Ch - A7.1A15","Ch - A7.1A16","A008","A021"]
["A008","Are appendices required addressing disclosures for:"]
["A009","Parent not preparing group accounts","No","Ch - A7.1A1","Ch - A7.1A1"]
["A010","Parent preparing group accounts","No","Ch - A7.1A2","Ch - A7.1A2"]
["A011","Statement of cash flows","Yes","Ch - A7.1A3","Ch - A7.1A3"]
["A012","Employee benefits (defined benefit plans)","Yes","Ch - A7.1A5","Ch - A7.1A5"]
["A013","Agriculture","Yes","Ch - A7.1A6","Ch - A7.1A6"]
["A014","Funding commitments","Yes","Ch - A7.1A8","Ch - A7.1A8"]
["A015","Transition to FRS 102","Yes","Ch - A7.1A9","Ch - A7.1A9"]
["A016","Reduced diclosure framework","Yes","Ch - A7.1A10","Ch - A7.1A10"]
["A017","Heritage assets","Yes","Ch - A7.1A12","Ch - A7.1A12"]
["A018","Social investments and concessionary loans","Yes","Ch - A7.1A13","Ch - A7.1A13"]
["A019","Grant making","Yes","Ch - A7.1A14","Ch - A7.1A14"]
["A020","Lessors (when not social investments)","Yes","Ch - A7.1A15","Ch - A7.1A15"]
["A021","Income tax","Yes","Ch - A7.1A16","Ch - A7.1A16"]
["A022^","Is a Receipts & Payments disclosure checklist required?","Yes","Ch - A7.8 DC","Ch - A7.8 DC"]
["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","Do you want a checklist to assist in checking the requirements for your accountant's report?","Yes","ChTE - A8","ChTE - A8"]
[]
["Z001","Do you want a blank working paper to customise?","No","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","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":203,"n_rows":34,"n_cols":12,"rows_kept":34,"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 Kestrian Company Audit System"]
[]
[null,null,null,null,null,null,null,null,null,"Version number",null,"Version 1.3 (October 2017)"]
[null,null,null,null,null,null,null,null,null,"Last updated",null,"2017-10-01"]
[]
[]
[]
[null,null,null,null,null,null,null,"For latest version, see CCH Online",null,null,null,"Kestrian Company Audit System homepage on CCH Online"]
[null,null,null,null,null,null,null,null,null,null,null,"Quick Start Guide"]
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[null,null,"Terms and Conditions",null,null,null,null,null,"Need any help?"]
[null,null,"Terms of Use",null,null,null,null,null,"Call Product Support on 0844 561 8166*"]
[null,null,"Legal Info",null,null,null,null,null,"For general queries, email:"]
[null,null,null,null,null,null,null,null,"customer.services@croneri.co.uk"]
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[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"]
[]
[null,null,null,null,null,null,null,null,"*Calls cost 7 pence per minute, plus your phone company’s access charge"]

{"sheet":"Sm - Intro","index":204,"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]]}
["CCH Audit Tools - Kestrian Company Audit System"]
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["Tailoring Checklist"]
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["1. Complete the following data concerning the client. This will then appear on every sheet."]
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[null,"Client name","Enter client name"]
[null,"Year-end","Enter year-end"]
[null,"File number","Enter file ref"]
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["2. This page can be printed as a record of the tailoring for this client."]
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["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.  "]
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["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."]
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[null,"Do you want to include a permanent audit file in your workbook or just a current year audit file?","PAF & Current Audit"]
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["GUIDANCE NOTES"]
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["Introduction"]
["This workbook includes all the current  audit and permanent file programmes included in the Kestrian 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."]
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["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."]
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["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 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."]
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["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."]
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["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 uk-customer.services@wolterskluwer.com."]
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["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."]
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["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'. "]
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["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."]
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["Completing the work programmes"]
["The work programmes can be completed online, printed and completed manually, or a combination of both."]

{"sheet":"Version Control","index":205,"n_rows":22,"n_cols":7,"rows_kept":22,"cut":false,"hidden":true,"merged":[]}
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[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":206,"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."]