141 Request for Background Information

The 141 Request for background information query is used to obtain key documents and records from the auditee that provide context for the engagement. These documents support the auditor’s understanding of the activity under review and form the foundation for assessing risks and controls in subsequent phases of the audit. The query is sent to the auditee through Caseware Cloud, allowing them to upload requested documentation directly into the engagement file. All responses, uploads, and communication are automatically recorded, ensuring a complete and auditable trail of information received.

The objective of this query is to efficiently collect relevant background information from the auditee, ensuring that all required documentation is centrally stored, traceable, and available to support risk assessment and planning activities.

Planning | 141 Request for background information can be found within 130 Understanding and risk assessment page.

The query is dynamically generated based on selections made in 131 Understanding the engagement. Only categories marked as relevant, Yes, will appear as questions in this query.

Each question typically includes:

• A description of the requested documentation
• A file upload area (drag-and-drop or manual upload)
• A comments section for clarification between the auditor and the contact

When the document is complete and ready to be distributed, the user must select Send

A dialogue will open requiring the following information:

How to complete the query

For the auditor

• Open 141 Request for Background Information from the Queries list
• Review automatically generated questions to confirm all required documentation is included
• Refine or add specific instructions where necessary
• Assign the query to the appropriate auditee contact(s)
• Set a due date to ensure timely responses
• Send the query
• Monitor responses:

• Status changes to Responded when documents are uploaded
• Review submissions for completeness and relevance
• Reject items with comments if additional information is required

• Accept responses once all documentation is complete and satisfactory:

• Accepted files are automatically saved to the 130 Understanding and Risk Assessment folder

For the contact (auditee)

• Receive an email notification with a secure link to the query
• Upload requested documentation and/or provide comments
• Mark the query as Responded once all required information has been provided

Important tips

• Always set a due date to manage timelines effectively
• Be clear and specific in document requests to avoid delays
• Use the comments feature for clarification instead of creating duplicate queries

• Monitor query statuses:

• Responded = documents submitted
• Accepted = documents reviewed and approved

• Confirm that accepted files are correctly stored in the 130 Understanding and Risk Assessment folder
• Queries do not require sign-offs — status changes provide progress tracking

Page outcomes

Completion of this query ensures that all relevant background documentation is collected, reviewed, and stored in the engagement file, providing a solid foundation for risk assessment and detailed audit planning.