Document Number Cloud |
Document Number Desktop |
Changes |
B250 (New Form) |
523. (New Form) |
Updated the name of the Form. Reworded instructions for clarity and defined a complex accounting estimate. Added additional procedure to allow for documentation of the nature of the estimation. Added explicit procedure for documenting estimation uncertainty. Reworded procedures for clarity and removed duplicated procedure. |
B255 (New Form) |
523-1. (New Form) |
Updated the name of the Form. Clarifications within the instructions and define a complex accounting estimate. Addition of data integrity procedures for compliance with ISA540 A39. Reworded procedures for clarity and remove duplicate procedure. |
C130 |
645 |
Major change to 7 procedures. Added 7 new procedures Delete 6 procedures. |
B600 |
ONEFORM |
Added additional procedure, “Significant judgement relating to the reasonability of accounting estimates and related disclosures (ISA 540.39e).” |
All X.101 Forms |
All X.101 Forms |
Deleted 6 procedures |
1.101 |
1.101 |
Major change to 9 procedures. Added 2 procedures |
5.101 |
5.101 |
Major change to 9 procedures. Added 2 procedures |
10.101 |
10.101 |
Major change to 9 procedures. Added 2 procedures |
20.101 |
20.101 |
Major change to 9 procedures. Added 2 procedures |
35.101 |
35.101 |
Major change to 9 procedures. Added 2 procedures Minor change to 3 procedure. |
110.101 |
110.101 |
Major change to 9 procedures. Added 2 procedures |
120.101 |
120.101 |
Major change to 10 procedures. Added 2 procedures |
130.101 |
130.101 |
Major change to 9 procedures. Added 2 procedures |
135.101 |
135.101 |
Major change to 10 procedures. Added 2 procedures |
140.101 |
140.101 |
Major change to 7 procedures. Minor change to 1 procedure Added 2 procedures |
200.101 |
200.101 |
Major change to 7 procedures. Added 2 procedures |
200.102 |
200.102 |
Major change to 7 procedures. Added 2 procedures |
300.101 |
300.101 |
Major change to 9 procedures. Added 2 procedures |
325.101 |
325.101 |
Major change to 9 procedures. Added 2 procedures |
330.101 |
330.101 |
Major change to 9 procedures. Added 2 procedures |
400.101 |
400.101 |
Major change to 9 procedures. Added 2 procedures |
425.101 |
425.101 |
Major change to 9 procedures. Added 2 procedures |
430.101 |
430.101 |
Major change to 7 procedures. Added 2 procedures |
1500.101 |
1500.101 |
Major change to 9 procedures. Added 2 procedures |
1600.101 |
1600.101 |
Major change to 9 procedures. Added 2 procedures |
1600.105 |
1600.105 |
Major change to 9 procedures. Added 2 procedures |
1700.101 |
1700.101 |
Major change to 9 procedures. Added 2 procedures |
1800.101 |
1800.101 |
Major change to 9 procedures. Added 2 procedures |
We have added an additional sub-procedure in every grouping B. Substantive Procedures Extended type procedure in Work Programs, to assist in the documentation of the audit work.
Document A100 Optimiser checklist - Initial Engagement Decisions
Additional questions included to tailor engagements for Financial Vehicles. In particular, to integrate specific procedures for Private equity funds/Real estate funds.
Plans and procedures phase
The specific procedures (and related assertions) for Private equity/Real estate funds will be displayed in a separate Subgroup in the checklists of the following Financial statement areas based on visibility settings, if Private Equity fund or Real Estate fund is selected in the Optimizer checklist:
Investments
Equity (Corporate + Partnership)
Payables
Payroll and other expenses
Receivables, current
Receivables, non-current.
Borrowings, current
Borrowings, non-current
Liabilities, current
Liabilities, non-current
Other expenses
Other income
Checklists
If signoff is enabled for procedures and conclusion, a warning message now displays if users attempt to sign off on the document while,
One or more visible procedures have not been signed off
The Conclusion section has not been signed off
Visible procedures in the Conclusion section have not been signed off
Risks module
Risk assessments can now be carried forward.
Signoff
The logic for preparer and reviewer signoff has been enhanced. Users can now only remove their own signoffs. A user that has been granted one or more administrator security roles can remove signoffs by other users.
Administrator security roles in CaseWare Cloud are:
Admin
Settings Admin
Staff Admin
Entities Admin
CaseWare BeLux believes in the power of digital to make the work of accountants, company auditors, bookkeepers and other financial professionals much simpler and faster, help them work more completely and ensure compliance.
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