FAQ version 2015.

01

APT Desktop
1.

I made a mistake when naming a CAW; can I change the CAW name? And
what if I made a mistake when typing in the Client Name?
A Team Admin can change the CAW name. Within the CAW, choose Settings in the CAW
Toolbar (the spanner/wrench icon):

Review or change (and save) the information in the Properties tab:

The changes will then be reflected in the CAW and on the APT desktop.
You can change the Client name (and the Client ID) at any time before the earlier of
the CAW structure being generated for the first time or the inviting of a second Team
Admin.

2.

Is Groove safe (from a data theft perspective)?

Yes, it is safe. The data is stored in Groove. Groove files and traffic are encrypted to a
bit strength of 192 (Banks use as little as 128 bit strength).

3.

Can I delete a CAW from my PC? Will this delete it from the rest of the team
and the server as well?
You can delete a CAW from your PC at any time by choosing Delete CAW from my
Computer from the CAW Create menu on the APT desktop.
This will delete the CAW from the users PC only. No other team member will have
their CAW deleted. Any copies of the CAW on Central Storage will be retained.
The Conflict Manager will not be able to delete the CAW from their APT Desktop until
the other team members have deleted the CAW from their desktops.
If you are the last member who has the CAW on their PC, please ensure that a local
copy of the CAW has been taken and stored securely in accordance with your member
firms policies and procedures before deleting the CAW from your PC.

4.

If I am working without an internet connection and do not have connection

to the server, how can I back up my data?
If working on a CAW whilst offline, and not regularly connecting to the internet to
synchronise your data, the DataBridge and Central Storage are not automatically
backing up data. In such instances, it is recommended that you keep local copies of all
documents attached to the CAW as an added precaution.
To take a local back up of your CAW, select Save CAW as local copy (or Ctrl S) from the
CAW Create Menu.
It is recommended that the date in the format YYYYMMDD or DDMMYYY is appended to
the name of the back-up to ensure that backups can be easily sorted within a single
back-up folder. This will also mean that in a disaster recovery situation, you know
which is the latest back up that you have taken. You will need to contact support to
restore a workspace and should not try to restore it yourself.

5.

The TEP and COP are not synchronising on my PC what should I do?
The most common reason for the TEP and COP not synchronising is that the user is not
connected to the internet. If you do have internet connectivity, other possible reasons
are:
1. You have more than one active Groove account and the APT is currently pointing
to the incorrect one. Right click on the Tray Service (the Green A) icon in the
system tray, select user and ensure that the correct Groove account is ticked.
If it isnt tick the correct one, close the APT and re-open it and the correct
account should be shown in the very bottom right hand corner of the APT Desktop
screen.

2. Web services are not configured to the correct URL. Contact support for the
correct URL
3. Various Ports are not open on the PC.
Please contact your local support for help regarding TEP and COP synchronisation.

6.

What does the Days to Archive column on the APT Desktop contain?
CAWs that are completed, but still within the archive period permitted under ISAs or
local GAAS will display the number of days between the current date and the archive
deadline. The column will be empty until Engagement Sign-off has been completed.
Once this has happened, the clock will begin a countdown, and the number of days
will decrease each day.
If the archive deadline has passed and the CAW has not been archived, the number of
days will continue to be calculated showing a negative number.
Once the CAW has been archived, irrespective of whether it is within the archive
period, on the archive deadline day or afterwards, the number of days will be set to
zero.
The number of days in the archive period is determined by the answer given to the
archiving rules question in the Scoping Questionnaire.

7.

What is cloning used for and who can clone a CAW?

An existing CAW can be cloned within the APT. This function can be used for group
audits or to start a CAW for clients within a similar industry. Any team member other
than a guest can clone a CAW.
Once the team has set up the clone by entering the Client ID, Client Name, CAW name
and the start and end of the FS period dates, they can then decide what to clone from
the original CAW. They can choose to keep or delete specific elements (such as points,
risks, controls, audit tests, team members and answers within Questionnaires) from
the original CAW.
Some elements will always be deleted (such as Review Points, Sign-off details and FSA
values). For questionnaires and documents, the user can choose to bring into the
cloned CAW, all items, no items, or, items that have been tagged as available for roll
forward.

8.

What is roll forward used for and who can roll forward a CAW?
Roll forward is typically used to start a CAW for the subsequent years audit.

As, once created a CAW cannot be updated for library changes, a CAW can be rolled
forward so that the new CAW uses the most up to date libraries used by your member
firm.
Any team member, other than a guest, can roll-forward a CAW.

9.

What does the Re-open CAW option in the Create CAW menu allow me to do?
The Re-open CAW option allows you to retrieve a CAW from Central Storage. You can
retrieve a CAW if you have been previously invited to that CAW.
Please see FAQs 13 and 14 in this section for further information.

10. QUESTION DELETED

11. What convention is to be used for the Client ID? Must the Client ID be
unique?
It is recommended that the Client ID used in your member firms practice management
system is input into this field. However, it can also be the same as the Client Name.
The Client ID can be a maximum of 100 characters.

12. Can the Client ID be entered manually when creating new CAWs?
Yes. However, there is a possibility to link to a member firms practice management
system which will provide the users within that member firm a drop down list of all
available client numbers to use as the Client ID. A member firms IT designated contact
will need to contact the ASF on [email protected] for further details as to how to
enable this functionality.

13. I want to look at something within a CAW that has been archived and
deleted from my APT desktop. Which option do I choose when retrieving
last years CAW from Central Storage Invite me to this CAW or Create a
read-only copy?
When looking at a CAW for reference purposes, choose the Create a read-only copy
option.

14. I want to add a document to the Post Archive Documentation folder within a
CAW that has been archived and deleted from my desktop. Which option do
I choose when retrieving last years CAW from Central Storage Invite me
to this CAW or Create a read-only copy?
You will need to choose the Invite me to this CAW option.

15. How can I retrieve the prior year CAW on an audit that I was not a team
member of last year?
To retrieve the prior year CAW, contact your local support for assistance. An
alternative would be to ask one of the prior year team members to either retrieve a
read-only copy from Central Storage or to provide you with a local copy of the CAW
that was taken after the prior year CAW was archived. Either can be used as the base
for roll forward.

16. When I do not need to access a CAW for a while, for example between the
interim audit visit and the final audit, do I delete the CAW from my APT
Desktop?
Yes. To help improve performance, it is best practice to remove CAWs to which you
dont need access from your APT Desktop as soon as possible. These CAWs can be
retrieved from the server (if the stage of Generate CAW was passed) by using the
Re-open CAW menu option.
This removal is important to limit the use of disk space on the DataBridges and to help
with the management of both DataBridges and the AAP. CAWs are only removed from
the DataBridge once all team members have deleted it from their machines.
For member firms that have joined the ASF, it is very important to follow this advice to
help prevent the member firm being invoiced for an additional fee in case of
unnecessary Excess Use.
Deleting a CAW that you do not need to access will also help you keep the number of
CAWs on your PC at any one time to the recommended maximum of 30.

17. What is a local copy (a .gsa file) used for?

A local copy of a CAW is only to be used for disaster recovery purposes and not as the
live file.
In the rare case of restoring a local copy as the replacement for the live file, you
must request assistance from support before trying to restore the CAW.

When you restore a local copy of a CAW, a new CAW is created. Team members can be
invited to this new CAW, but the DataBridge will NOT be invited to the CAW, even after
the CAW is generated.
If the new CAW has been created because the original live CAW is no longer working,
then support can activate an invitation to the DataBridge. Additional steps need to be
taken to make sure that the old CAW is removed from Central Storage and the new
CAW is added.
A local copy of a CAW can also be used for roll forward purposes to create the next
years CAW.

18. Is there a maximum number of CAWs that I can keep on my machine at any
given time?
The recommended maximum number of CAWs (including archived CAWs) held on the
PC at any one time is 30.
As per FAQ 16 in the APT Desktop section, to help improve performance, it is best
practice to remove CAWs to which you no longer require access from the APT Desktop
as soon as possible. These CAWs can be retrieved from Central Storage (if the stage of
Generate CAW was passed) by using the Re-open CAW menu option.

19. QUESTION DELETED

20. I have just changed the Client ID and CAW name on my engagement but I
have not yet generated the CAW. This is shown in the CAW but it has not
been reflected in the APT desktop. Has the change been made correctly and
how do I ensure that it is reflected in the APT desktop?
The change will be reflected when the APT and the Tray service have been restarted.
To do this:
Close the CAW, close the APT and shut down the Tray Service (by right clicking on the
Green A icon in the system tray and clicking Close)
Restart the APT.
Once all files have been cached, the change in Client ID/Name will be reflected in the
APT Desktop.
NOTE you cannot change the Client ID and/or Client name after the CAW has been
generated for the first time or, if earlier, a second Team Admin has been invited to the
CAW. The CAW name can be changed at any time.

21. My member firm has issued a new library. Do I have to deselect and then reselect the relevant culture in the APT Settings screen to refresh the
libraries that are available to me?
If using APT Release 2.3 or higher, press the refresh button ( ) to the right of the TEP
synch date on the APT desktop to refresh the list of available libraries.

22. What is shown in the Recently opened CAWs section on the APT Desktop?
The Recently opened CAWs section shows the last 5 CAWs that have been opened with
the date and time that they were opened. To open one of the CAWs listed, click on the
name of the CAW.

23. Sometimes, after closing a CAW and then trying to perform an action on it
(open it again, clone, roll forward) I receive an error saying that the CAW is
already open. What do I do?
This arises when the CAW is still in the process of closing on your PC.
To access the CAW, perform the following steps:
1) Ensure that all CAWs are closed
2) Go to the Task manager (Right click on the Time in the bottom right of your
screen => Task Manager) and end the APT Main Application process

3) You are now able to perform the action that you previously attempted (i.e.
open, clone, roll forward)
[Known issues document line 90]

24.

I closed the CAW and tried to re-open /clone/roll forward the CAW
immediately but I received the following error:
The CAW you have selected is already open. Please close the CAW. What do I do
next?
You will need to perform the following steps:
1) Ensure that all CAWs are closed.
2) Go to the task manager and end the APT Main Application process.
3) Re-launch APT.
4) Perform the action that was previously attempted.

25.

I would like to change the Start/End FS period dates after I have created
the CAW. Is this possible?
A Team Admin can change the Start/End FS Period. Within the CAW, choose CAW
Settings in the CAW Toolbar (the spanner/wrench icon):

Review or change (and save) the information in the Properties tab:

The changes will then be reflected in the CAW and on the APT Desktop.

26.

I have changed the order of the columns in the Enter FSA screen and also in
the APT Desktop. I want to change the order back to how it was before I
made my change. How can I do this?
From Release 2.6, users can modify the view of the columns in some of the APT
screens and in the APT Desktop to suit their preferences. Users can reset all the
screens to the default layout by selecting the Reset Screen Layout option from the
Window menu in the CAW or by pressing the Reset button in the Settings tab in the
APT Settings window accessed from the APT Desktop.

APT Functionality
1.

How do I insert a reference to a document in the Document Manager into a

questionnaire?
Right click on any document in the Document Manager and select Copy as Link. You
can then paste the link into the reference field (this will paste the document number
with a hyperlink to the underlying document) or the comments field (this will paste
the document number only and NOT a hyperlink) in the questionnaire by using Paste
from the right click menu or the shortcut Ctrl V.
You can also drag and drop a file from the Document Manager into the reference field
and the APT will build the link for you. URLs can also be pasted (Ctrl + V) into the
reference field and these will also appear as a hyperlink. If these actions are carried
out for the comments field, the name of the item will appear but NOT a hyperlink.

2.

What is the preferred order of connection when working in a team?

Connection best practices are as follows:
1. Wired connections first. Make sure wireless and VPN are turned off.
2. If you need to use Peer to Peer connection management software, launch it now.
3. Start the APT.
4. Now turn on wireless and/or VPN if you want to use them.
NOTE: The timing of team members connecting to the rest of the team could impact
the connectivity situation above. For example: If a 3rd user comes to the engagement
location a few hours later, are the first 2 users already setup and working on wireless
and VPN? If so, the 3rd user may not be on the same subnet and you may see sync
issues (not warnings, but slowness, items not showing up on other team members PCs
etc.).

3.

When are the APT Servers invited to the CAW?

The APT servers (i.e. the DataBridge and Audit Archive Portal (AAP)) are invited to the
CAW the first time the Generate CAW function is run.

4.

Do I need to open the APT Desktop to synchronise with the other team
members?
No, workspaces are synchronised whenever Groove and the APT Tray Service are
running.
These key applications are launched automatically when Windows starts.
You do not have to open the APT desktop in order for synchronisation to occur.

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5.

How much data can I store in a CAW?

Your member firms library maintainer is able to set a limit of the size of individual
files that you can add to your CAW. This cannot exceed 50Mb.
A CAW should not be greater that 1GB in size. Whilst it is technically possible to
continue working if the CAW goes above that size but remains less than 2GB, you will
not be able to invite team members to the CAW and you will find, in general, the APT
slower to respond.
It is advisable to try to keep the CAW as small as possible, only adding evidence files
that support the audit opinion to which the CAW relates.

6.

Can I print out the tests that I have planned for each FSA?
There is no custom report for the Design FSA plans by Cycle in Folder 3 or the Execute
FSA Plans in Folder 4.
The titles of the planned audit tests are included in the Planning Summary Report that
can be generated at any time and printed out, if required.
The Audit Tests and Points Overview Report can be used to get an overview of the
planned and completed tests.

7.

Are there any special characters that are not supported by the APT when
naming FSAs, GFSAs, GAAs, Cycles and documents?
Yes, you cannot use characters such as ,<, >, ?, &,/, -, :, ;, + as this will cause a
validation error and you will be unable to generate the CAW.
Are there any special characters that are not supported by the APT when entering the
client name into the CAW?
Yes, you cannot use characters such as , <, >,?, &,/, -, :, ;, + in the Client Name as
this may cause issues when the CAW is synchronised with the AAP.

8.

I am working on a number of compilation engagements. Can these be

documented within the APT?
There is currently no international library for compilation engagements, though there
may be a library available locally please consult your local Library Maintainer.
There is also a CaseWare template which is available on Connect for these types of
engagements. Please contact your member firms CaseWare champion for assistance.

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9.

If I want to see the details of items such as Review Points, Risks, Points,
Warnings, Conflicts, ALCs, ELCs, and audit tests, do I need to open the item
concerned?
No. If you hover the cursor over the title, you will see a tooltip, which will contain the
details of the item concerned.

10.

QUESTION DELETED

11.

How do I use the Word and Excel icons located in the toolbar within a CAW?
When you click on the relevant icon, Excel and Word will open.

Any file created by clicking on the Excel or Word icon is not saved into the CAW, but
will first have to be saved locally before being brought into the CAW, either by being
dragged and dropped into the relevant place in the Document Manager or by selecting
Add Document from the right click menu.
12.

Does the version number of the APT relate to the APT software or the CAW?
The version relates to the APT software and not the CAW itself. Therefore, when we
refer to version 2.6, this means that the APT software installed on the PC is version
2.6.

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13.

When I have my PC upgraded to the latest release, will I be able to work on

CAWs created in a previous version?
Yes. You can have, for example, the most up to date APT version installed on your PC
and work on CAWs that were created in when you were using a previous version of the
APT.
Irrespective of the version of the APT installed on the PC when the CAW was created,
you have access to the functionality of the APT version that is currently installed on
the PC.

14.

Do all team members have to upgrade to the latest version of the APT at the
same time?
No, not all team members have to upgrade to the latest version of the APT at the same
time. However, it is strongly recommended that all APT users upgrade to the latest
version at the earliest opportunity in order to take advantage of the functionality
changes and bug fixes included in the release.
Please note that in a mixed team when at least one team member is using the latest
version, issues regarding access to new functionality and the new functionality itself
will occur if the Conflict Manager is not using the latest version.

15.

a. I understand that there is a pdf annotation tool included within the APT.
How does it work?
A pdf annotation tool is included within the APT which allows users to highlight (with a
yellow highlighter) and annotate (add text in comment boxes) pdf documents within a
CAW.
This annotation tool will only be available when a pdf document is opened within a
CAW and cannot be used outside of the APT.
A user can only have one pdf document open at the same time within the APT.
A member firm can choose to append a folder to the pdf annotation tool with the
tickmarks used by audit teams in that member firm so that they are available to teams
when they open pdf documents within a CAW. These tickmarks must be in .png and .gif
format; other image types such as .jpg or .bmp will not work.

b. Do conflicts appear when using the APTs pdf annotation tool?

Where the APTs annotation tool is used, the conflict management process on pdf
documents within the CAW is different to other documents within the CAW.

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When two users have at the same time annotated the same pdf document using the
annotation tool, instead of showing a conflict, the annotations are merged and so both
users changes will show in the pdf document.

c. If my member firm already has a pdf annotation tool, is it possible to use

this instead of the APT annotation tool?
If a member firm already has a pdf annotation tool outside of the APT, they can make
a change to the APT so that this tool and not the APTs internal annotation tool will be
used for pdf documents within a CAW. Instructions are available to the IT designated
contacts within a member firm in the APT Operations Guide, available for download on
the APT Portal.
A user can also choose to use this pdf annotator on a CAW by CAW basis by checking
the
settings.
16.

option in the Properties tab in the CAW

I have just had the APT installed on my PC and the contacts have not been
added into my Groove account. Do I have to open the APT for this to
happen?
Yes, you need to open the APT Desktop so that the Contacts Portal (COP) can
synchronise and any new contacts can be pushed down to your PC.
The first time that the COP synchronises may take a little while to synchronise as all
contacts within your member firm will need to be added.

17.

QUESTION DELETED

18.

In the Document Manager, when I use the Filter by Owner/ functionality, I

expect, when selecting Changed, to see all items that were changed after I
have signed them off, however some of the documents do not appear in the
list. Why?
The Changed filter is not available for APT custom screens.
If another team member makes any changes to a custom screen (e.g. add a control in
the Controls Matrix, delete a GAA from the Enter GAAs screen, etc.) after you have
signed it off or a delegate has signed it off in your name, the custom screen will not
appear in the listing when using the Changed filter.
This filter is only available for questionnaires and external documents (Excel, Word,
PowerPoint, pdf, etc.) and will display the documents that have been changed since

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the user using the filter has signed them off.

Any changes made in documents that were not signed-off by the reviewer/his delegate
or any changes in custom screens already signed-off by the reviewer/his delegate will
not be shown when applying the Changed filter.
19.

How can a reviewer see changes made in custom screens after his/her signoff or after a delegate has signed-off on their behalf?
From Release 2.6, if the you have signed off any document/questionnaire/custom
screen in any review role and a change to that item is made by another user
subsequent to this sign off, an icon
is shown in the Changes since my sign off
column in the Overview Screen against the item
To see changes made in a custom screen, the reviewer can use the Planning Summary
Report (PSR).
A PSR can be generated at any time from the Planning Sign-off screen in Folder 3
Design Audit Response, by clicking the Add Report button. The report will be available
to be opened from the Planning Sign-off screen but will also be shown as a word
document (Planning Summary Report_Date_Time) in Folder 3 in the Document
Manager.
If the reviewer is concerned that there may be changes made in the custom screens
after they have signed-off the screen, they can generate a PSR immediately after they
have signed-off. Then, when they come to review again, they can generate a PSR in
the Planning Sign-off screen and view the changes between the two reports by
pressing the Planning changes button to the right of the PSR created originally. This
will then open a word document which will show using track changes any changes
made in the custom screens from the last time the PSR was generated. If the reviewer
wants to keep this tracked changes document within the APT, they will need to save it
outside the APT and then add it into the Document Manager.

20.

What is the Restore button used for in the Generate CAW Structure
window?
As part of the routine within the APT each time you press the Generate CAW button,
a copy of the existing CAW structure is also made. You can restore the CAW to the
structure before the CAW was last generated by pressing the Restore button in the
Generate CAW Structure screen. Evidence files will not be affected by this process.
Please note that all changes made by users who were off line when the CAW was
regenerated will be processed when the users come online. This means that after
restoring to the previous version of the generated CAW, data can change because of
the late synchronisation of this data.

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21.

I have opened a CAW and there is a red border around the screen. Why?
When you open a CAW created by restoring a local copy, there will be a red border
around the screen. This indicates that you are working in a local copy of a CAW which
is not on Central Storage.
Local copies are only to be used in a disaster recovery situation, for reference or roll
forward purposes. As there is no automatic invitation to the DataBridge, you must not
use this CAW as a live file.
If you think you need to restore a local copy and use it as a live file, please contact
support. For member firms in the ASF, local support will need to contact the ASF at
[email protected] for assistance.
NOTE: Even after the CAW has been made live, it will still have the red border,
though this can be removed with assistance from support.

22.

I understand that a Missing Documents check is available within the APT.

What is this and how do I use it?
A check for missing documents is automatically run at archive, deletion of the CAW
from the APT desktop and when a Team Admin deactivates a team member. This check
is designed to detect whether there are any missing documents (namely, documents
that show on the Document Manager but cannot be opened) within the CAW. This
check can also be performed on demand, by selecting one of the options below from
the Tools menu.

You can run a check either only on your own documents (selecting My documents
only) or a check on the CAW as a whole (selecting All documents). If the check
identifies a missing document, you will need to contact support for assistance in
restoring a back up of the document.
23.

Which releases are compatible with Microsoft Office 2010?

APT Releases 2.3 and higher are compatible with Office 2010 excluding Sharepoint
Workspaces 2010 and InfoPath 2010. Your local support team will have received
instructions as to the modifications that they need to make to ensure compatibility
between the APT and Microsoft Office 2010.

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24.

From APT Release 2.3, the APT contains functionality which automatically
backs up the documents (Word, Excel, pdf etc) that are included in the
CAW. How does this functionality work?
When you add a document into the CAW for the first time, the APT creates a copy of
this document into a pre-designated location ([username]/
Local/AppData/Stichting_BDO/Backup) on your hard drive. This will only contain
copies of documents that you have added/modified and saved within the CAW on your
PC no documents of other team members will be included.
This copy is automatically updated when you make a change to the document in the
CAW.
The copy of the document is not in its original format (such as Word or Excel) but is
encrypted and so if you need to retrieve the document, you need to contact your local
support team for assistance.
The copy is kept for 30 days from the date that you delete the CAW from your PC.
After this time, the copy is automatically deleted from your PC.

25.

QUESTION DELETED

26.

QUESTION DELETED

27.

Can I cancel or remove warnings that appear in the Notes Panel?

You cannot cancel a warning that appears in the Notes Panel. The APT runs various
validation checks when the user saves a screen and unless the condition that caused
the warning to appear no longer exists, the warning will remain.
Teams can document in the Comments field in the Warning dialog as to why a warning
hasnt been cleared. Any uncleared warnings (and related comments) are cleared on
archive and not rolled forward.

28. QUESTION DELETED

29. QUESTION DELETED

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30. After having raised a risk due to a lack of control on an FSA with the source
as the Controls Matrix of one of the cycles to which the FSA is linked, I
sometimes receive a warning that I need to create a risk or to amend the
ALC relating to that FSA.
Can I cancel or remove this warning as I have already raised the risk?
This arises when an FSA spans two or more cycles. If a risk due to a lack of control is
created with the source for the risk being the Controls Matrix for the first cycle and
you answer Yes to the question 'Does a lack of control indicate a risk that hasn't been
raised? in the Controls Matrix for the second cycle, you will receive a warning to
create a risk or to amend the ALC.
You cannot cancel or remove the warning but if you have appropriately recorded the
risk, you can ignore the warning or, from APT Release 2.4, document why this is
appropriate in the Comments field in the Warning dialog. Any uncleared warnings (and
related comments) are cleared on archive and not rolled forward.
[Known issues document line 105]

31. QUESTION DELETED

32. The PDF annotator within the APT doesn't allow me to print a single page
nor to select which pages I want to print. I am only able to print the entire
document. How can I select the pages I want to print?
You can print the document to PDF and then use standard PDF functionality to choose
the pages to print.
[Known issues document line 154]

33. Can I use a CAW created from a local copy as a live CAW?
No, a CAW created from a local copy must not be used as the live CAW without
contacting support who will be able to arrange for the DataBridge to be invited to the
CAW.

34. Can I delete a Planning Summary Report (PSR) after generating it?
The PSR cannot be deleted. All versions of the PSR in the document manager will need
to be signed-off in order to be able to archive the CAW. If you want to generate
interim versions that you do not intend to retain, please see How do I generate a
Planning Summary Report (PSR)

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35. How do I generate a Planning Summary Report (PSR)?

A PSR can be generated at any time either from:
The Planning Sign-off screen in Folder 3 Design Audit Response, by clicking on the
Add Report button. The report will be available to be opened from the Planning
Sign-off screen but will also be shown as a Word document (Planning Summary
Report_Date_Time) in Folder 3 in the Document Manager; or
The Document Manager by clicking on the PSR Planning Summary Report item in
folder 3. This will create a dynamic version of the report and will not be saved
automatically in the Document Manager. If you want to save this version, you will
need to save it by selecting the Export icon (
), and exporting the version to
Word, Excel or PDF, which can then be saved and dragged and dropped into the
Document Manager.

36. QUESTION DELETED

37. How do I access an IDEA file in an archived CAW?
When attempting to open an IDEA file in an archived CAW, an error message points to
the temp folder and states that the file '..... is read only. You must set the attributes
to read/write in order for IDEA to open this file.'
You will have to navigate to the temp folder location specified in the error dialogue
box, locate the file, and copy it to the desktop. Then, on the desktop copy, right click
and select properties and remove the read only-flag, and then open the file on the
desktop.

38. What does the

icon mean against a document in the Overview Screen?

From Release 2.6, if you have signed off any document/questionnaire/custom screen
in any review role and a change to that item is made by another user subsequent to
this sign off, an icon
Overview Screen.

39.

is shown in the Changes since my sign off column in the

What do the dates in the Last Modified Date column in the Overview screen
represent?
The Last Modified Date column in the Overview screen is available from Release 2.6.
What the dates represent depends on the state of the CAW and the item on the
Overview Screen:

19

STATE OF
CAW

DOCUMENTS FROM
LIBRARY

INFOPATH
QUESTIONNAIRES

OTHER DOCUMENTS

CAW from
scratch

Date of library initially

and then date of last
change

Date of CAW creation

and then date of last
change

Date of last change

Roll
forward

Date of library initially

and then date of last
change

Date of roll forward and

then date of last change

Initially date of
rollforward then date last
modified

Clone

Date of library initially

and then date of last
change

Date of clone and then

date of last change

Date last modified before

clone taken. This could be
the date that the doc was
added from library if it
had not been changed

Exact Copy

Date of library initially

and then date of last
change

Date of Exact copy and

then date of last change

Date last modified before

copy taken. This could be
the date that the doc was
added from library if it
had not been changed

Local copy
(pre
archive)

Date of library initially

and then date of last
change

Date of local copy and

then date of last change

Date last modified before

copy taken. This could be
the date that the doc was
added from library if it
had not been changed

Local copy
post
archive

n/a

n/a

n/a

Archive

n/a

n/a

n/a

40. I have just opened an archived CAW and the Changes since Sign off and Last
Modified Dates columns are not shown in the Overview screen. Is this
correct?
Yes, these columns are not shown in an archived CAW.

41. I have a client where it is likely that we will need to save a lot of large
documents into the CAW. Is there a limit to the size of the CAW itself?
Yes, there are size limits, which are due to a technical limitation imposed by Microsoft

20

Groove and not the APT software. A CAW cannot be more than 2GB. However, once the
CAW is 1GB or above, the team will not be able to invite any new team members to
the CAW and it is likely that the team will experience synchronisation issues both
around the team and also to Central Storage. The APT will also be slower generally to
respond.
It is always advisable to try to keep the CAW as small as possible by only adding
evidence files that are necessary under the documentation standards to support the
audit opinion to which the CAW relates

42. How can I check the size of a CAW?

From the Tools menu, select Check CAW Size:

Once the check has completed, you will receive a notification which gives an
approximation of the size of the CAW.

43. Will I receive a warning if the CAW is above a certain size?

Yes, a warning message will appear every time you open a CAW which is above the
maximum size as set by your Library Maintainer. For CAWs created using the
International Libraries, the size is set to 1GB.

21

44. How can I reduce the size of the CAW?

As well as following the guidance below regarding large files:

Review the documents attached to the CAW and ensure that they are audit
evidence that supports the audit opinion and not just ancillary documentation

Do not roll forward all documents and then delete them if they are not needed

Remember that while documents can be deleted from the CAW in an attempt to
reduce CAW size, these will remain in the Recycle Bin and therefore continue to
contribute to the size of the CAW unless deleted by the Conflict Manager.
Therefore, consider emptying the Recycle Bin remember that the contents of the
Recycle Bin can only be deleted one by one.

45. I am working on a CAW which is approaching 1GB in size and I am unable to

reduce the size any further. I understand that I may start to experience
issues when inviting or deactivating team members and when synchronising
changes to the CAW around the team and to Central Storage. Is there
anything I can do?
If you are in the situation where the CAW will be over 1GB and cannot be reduced in
size, it is recommended that you create an Overflow CAW, using the BDO
International Audit Overflow library, which, for ASF member firms, is available under
the English culture. Guidance as to how to use this library can be found on the APT
Guidance page on connect.
Please see the FAQs regarding the Overflow library in the Library section of this
document.

22

Synchronisation
1.

I am working as part of a team, we are connected via a hub and the Conflict
Manager is on line. I was offsite when the CAW was created and so the team
created a local copy of the CAW and I created a CAW using this local copy. I
am now onsite with the team and connected to them but my changes are
not being synchronised around the team. Why?
When you create a CAW from a local copy, a new CAW is created that it is completely
separate from the CAW on which the local copy was based. This means that when you
are connected to the team, you are working on a different CAW to the rest of the
team and that is why the work documented in the CAW on your machine is not
synchronising with your colleagues.
In this situation, the team admin should have invited you to the CAW and when you
next came online, the APT would have automatically accepted the invitation and the
engagement would have downloaded onto your PC. You would then be working on the
same CAW as your colleagues and all changes (yours and the rest of the team
members) would be synchronised around the team.
IMPORTANT CAWs created from a local copy do not get automatically invited to
Central Storage even after re-generating CAW.
The Create CAW from local copy functionality is intended to provide a local back-up
for disaster recovery purposes or as the base file used for roll forward. Therefore, the
creation of a CAW from a local copy for use as a live file should only happen on rare
occasions and only after the intervention of IT support (ASF or 2nd line IT Support
where a member firm hosts its own APT servers).

2.

How do I check that the DataBridge has been invited to the CAW?
Shortly after the CAW structure is generated for the first time, a message is displayed
for a short time in the bottom left hand side of the APT screen stating that the
DataBridge has been successfully invited. If you do not see that message or you see the
message DataBridge invitation for Central Storage failed, contact your local support
who will check the DataBridge status in Groove.
The CAW also contains an indicator for the DataBridge status (Online | Not invited |
Last time online) in the bottom right hand corner of the screen of any open CAW. If
the DataBridge is showing as last time online and you are connected to the internet,
you will need to contact support for assistance.

23

A check can be run Check DataBridge Information from the Tools menu which will
indicate whether the DataBridge has been invited and whether the processing is taking
place.

24

Conflict
1.

What is a conflict?
A conflict occurs when two or more team members work on the same section of the
CAW and make simultaneous changes to data, documents or questionnaires. All
conflicts are listed under the Conflicts Tab on the Notes Panel. If a conflict occurs
with more than two users, the conflict will be divided into two separate conflicts
which are assigned in sequence to the users to resolve.

2.

What is the difference between the red and blue flags that denote that
there is a conflict?
A red flag means that you are able to resolve the conflict. Both the Conflict Manager
and the team member who caused the conflict can solve the conflict.
A blue flag indicates there is an item within the folder that is in conflict.

3.

I have resolved a conflict but this is not showing on the other team
members PCs even though we are working on a hub.
Conflicts will only show as resolved on the other team members PCs if the Conflict
Manager within the team is also connected to the team and has processed the conflict
(this may take some time depending on what the Conflict Managers PC is busy with).

4.

QUESTION DELETED

5.

There is a conflict on a risk within the CAW, I deleted the risk, and another
team member edited it. I have changed my mind and decided to keep the
risk within the CAW, including the changes made by my colleague. If I chose
to keep the risk in the conflict resolution screen, I receive a validation
message communicating that the conflict cannot be cleared. How do I
proceed?
You will need to select the resolution to delete the risk in the conflict resolution
screen and then enter the risk into the CAW again.
[Known issues document line 66]

25

6.

Can I sign-off a document which is in conflict?

We generally do not sign-off documents which are in conflict, as the document that
you sign-off is not the final copy but the last version of the document before the
conflict arose (the published version). The final copy will be saved only when the
conflict is resolved.

26

Document Manager
1.

How can I tell which items in the Document Manager are mandatory in the
APT?
There are no indicators in the Document Manager as to which items are mandatory.
However, if the delete option is greyed out when you right click on the item in the
Document Manager, this is an indication that it is mandatory.

2.

Can I make the Planning Summary Report read-only or freeze it at a point in

time?
Yes, by saving it as a pdf document and adding it to the Document Manager.

3.

Is there a report that shows all documents that have not been signed-off
within a CAW?
The Overview tab shows the sign-off status of all documents. The Overview tab
shows all documents below the point on the Document Manager selected by the user.
By clicking on the very top Root folder all documents, questionnaires, etc. are listed.
These can be sorted and filtered to show which documents have been signed-off.

4.

Who can delete a Review Point?

The person who has created the Review Point and any Team Admin within the CAW can
delete a Review Point.

5.

Are there any restrictions as to who can delete a Risk, a non-mandatory

document, a non-mandatory audit test? If no, are there any safeguards
within the APT to stop a team member doing this accidentally?
Unless the team member has the guest role and so only has read-only access to the
CAW, any team member can delete non-mandatory items within the CAW.
Risks
Anyone can delete or amend a risk that has been created. If you have created a
Planning Summary Report (PSR) before this change is made, then these subsequent
changes will be shown when you next generate a PSR.
Audit plans
You cannot delete an audit plan in its entirety unless you scope out the FSA to which
the audit plan relates. You will not be able to scope out an FSA that is above
27

performance materiality or an FSA that has been scoped in because of a confirmed

RMM or Significant RMM without deleting the RMM/Significant RMM.
Any team member can delete a non-mandatory test. If they do this in Folder 4 Obtain
Audit Evidence, then they will have to add a justification for deleting the test. Tests
can only be deleted one at a time. Any such changes to tests will be shown when you
next generate a PSR.
Being able to delete items from the CAW is no different to when working on a manual
audit file and so the safeguards you put in place shouldn't be any different. This is a
behavioural issue and so the response would also need to be behavioural. This starts
with training so that all staff know the BDOAA and what they should and should not do
during an audit. Then at a team level, there needs to be adequate supervision and
review on a timely basis.

6.

As planning is an iterative process, do I have to follow the order of work

shown in the Document Manager?
The six phases of the BDO Audit Approach and the Document Manager in the APT have
been designed to reflect a logical work order when performing an audit. There are
certain activities that should follow the order on the Document Manager as they impact
screens/documents that follow them.

Only Q1 in the Scoping Questionnaire has to be answered before teams can move
on to other screens; however it is best practice to complete the Scoping
Questionnaire as far as possible before moving on.

Teams will need to complete the Enter FSA Data and the Set Materiality screens
as they form the basis for the Scope in FSA screen.

Because of the relationship between FSAs and Cycles, the IT Environment

Questionnaire (ITE) and certain aspects of the Understand Internal Control
Questionnaire (UIC), this work needs to be performed in a logical order.
Generally, the IS audit work relative to the ITE and parts of the UIC should not
commence until CAW structure has been generated with at least the FSAs and
cycles identified and scoped in, even if the FSA values are not final.

The ITE must be completed before the UIC. The Information and Communications
questions that will show in the UIC are dependent on the answers given in the ITE and
the complexity of the IT system which is also determined within the ITE.

7.

Are lead schedules built into the APT or should we continue to use
CaseWare or Excel?
There are no lead schedules built into the APT and so, yes, you can continue to use
CaseWare or Excel. If you have linked your CaseWare file to the APT, the lead sheets in

28

CaseWare will come across to the APT as a link as part of the CaseWare synchronisation
process.

8.

What is the difference between linking and adding documents?

Use Link to link to a document which is already in the Document Manager. Click the
Find button to bring up an overview of the items already within the CAW and then
click on the item that you want to link.
Use Add to browse, using Windows Explorer, for a document, not yet within the
CAW, to bring into the Document Manager. The document is placed immediately below
the last selected document in the Document Manager.

9.

How can I move documents around the Document Manager?

There are several ways to move documents between folders (for example, from the
CaseWare Import folder to one of the 6 Phase folders in the CAW):
a.

Select the document(s) to be moved from the source folder and drag & drop them
on the collapsed destination folder (i.e. drop the documents on the folder icon
itself, not in between documents in the destination folder); or

b.

Right click on the document and use cut and paste functionality to move it to the
destination.

c.

Expand the destination folder in the Document Manager. Then click on the source
folder so that the contents of that source folder are displayed in the Overview
tab. Select the documents to be moved in the Overview tab and drag / drop them
to the destination folder in the Document Manager.

d.

When moving documents from one folder to another in the Document Manager,
any sub folders should be collapsed so that dragging is faster.

e. After moving documents between folders, allow some time for the move to finish
in the background before re-ordering the documents within the destination folder.

10. How can I re-order documents in the Document Manager?

Documents can be re-ordered within a folder in several ways:
1. Using the Ctrl + up/down arrow;
2. Dragging and dropping to a new place within the destination folder; or
3. Right-clicking and choosing Move Up / Move Down.
When moving or re-ordering documents, the allowable landing locations are
highlighted in yellow. Generally speaking, allowable landing locations will be folders,
mandatory CAW documents, or external documents (i.e. Word, Excel or PDF, but

29

excluding CaseWare / CaseView). The dropped document will be inserted below the
allowable landing location.

The No Entry icon

will be displayed if team members attempt to drop the
document in an unsuitable location. Generally speaking, the only location you
cannot drag and drop a document to is below a CaseWare or CaseView document.

Mandatory CAW forms cannot be moved. You must move other non-mandatory
documents around the mandatory ones using Ctrl+ up/down arrow.

If you experience duplicate documents while you are moving documents in the
Document Manager, exiting and re-opening the CAW will refresh the screen and
remove any duplicate copies.

11. The APT requires every document to be signed-off as prepared and

reviewed before archiving. Do all reviewers need to sign-off every
document?
The APT requires every document to be signed-off by a preparer and at least one
reviewer before archiving.
When a working paper is prepared by a partner, a review sign-off is required by
another appropriate team member.
[Paragraphs 9.23 to 9.49 in the BDO Audit Manual]

12. There are some documents in the CAW that have been signed-off by more
than one reviewer. When I look in the overview screen, I can only see one
signature which is the most recent sign-off. Does that mean that the APT
has removed the other sign-offs?
No. The sign-offs are still there (unless they have actually been deleted). The
Overview tab only shows the sign-off, of the last reviewer in any role - all other signoffs are visible when reviewing the sign-offs at the document/screen level.
13.

QUESTION DELETED

14.

What is the S sign-off that appears in the Planning Sign-Off and

Engagement Sign-Off screens when the Engagement Partner adds their signoff to these screens?
The 'S' is a system sign-off. When Planning Sign-off or Engagement Sign-off is
performed, the Engagement Partner signs off as a reviewer. The system becomes the
preparer and an automatic sign-off is added to the file. This is to help comply with the
APT functionality that requires all items to be signed-off as prepared and reviewed.

30

15.

When I try to open one of the Excel documents attached into the Document
Manager, I received an error message that the document cannot be found.
Why has this happened and is this document lost?
You are likely to have received this message because the file path of the Excel
document (the path that locates the document on your PC) is greater than the
Microsoft Office maximum length of 218 characters. An example of a CAW file path
that is too long is:
C:\Documents and Settings\FredBloggs\Local Settings\Temp\AptTemp\C_5t65e
9i2de33w4s5hkavs524i2kxtvjzr5t966s\5t65e9i2de33w4s5hkavs524i2kxtvjzr5t966sDocum
ents\Imparts(unit19 original Crescent Thomastown2) BDO counts.xls
The majority of the file path is created by the APT and so its length is out of control of
the user. The only part of the file path that is in the control of the user is the name of
the document/folder (highlighted in yellow in the example above). Therefore, to
prevent a too long file path, avoid long naming conventions when naming
documents/folders within a CAW and also try to reduce the number of subfolders used
within a CAW (for example, unless subfolders are needed to aid reviewing, do not
create any subfolders within each FSA folder in Phase 4 of the CAW).
In this situation, the document isnt lost:
If the CAW has not yet been archived, then you can rename the file/folder in which
the document is housed or move the document so that it is not buried in multiple
subfolders within the CAW. Once this has been done, you can open the document.
If the CAW has been archived and you wish to open the document to view the
content, please contact support for assistance. If your member firm is within the
ASF, support can then raise a ticket within the BDO Support System assigning it to
ASF Support and the category to IT CAW Archive problem.

16.

When is the Recycle Bin emptied?

The Recycle Bin is emptied when the CAW is archived so you can retrieve documents
from the Recycle Bin up until then. Irrespective of the settings within the library, when
a CAW is rolled forward, the contents of the Recycle Bin are not rolled forward.
From Release 2.6, the Conflict Manager of a CAW can choose to delete permanently
(purge) individual items from the Recycle Bin while the engagement is in progress.

17.

When I open an archived CAW, the Recycle Bin has completely disappeared.
Is this correct? Will the Recycle Bin appear again when the file is rolled
forward?
Yes, the Recycle Bin is hidden when the CAW is archived.
On roll forward, the Recycle Bin will appear again and will be empty.

31

18.

How can I restore a deleted document which is in the Recycle Bin?

Select the document in the Recycle Bin and then drag and drop it into the folder in the
Document Manager where you would like to place the document.

19.

Are sign-offs deleted when a document is deleted and is in the Recycle Bin?
Yes. All sign-offs will be deleted when the document is deleted and in the Recycle Bin.
If the document is put back into the Document Manager, the document will need to be
re-signed-off.

20.

QUESTION DELETED

21. Can I use the multiple sign-off functionality to sign-off items in the
overview screen if one or more of the items are in conflict?
When selecting items for multiple sign-offs, if any of the items are in conflict, you will
receive a warning that not all items can be signed-off and will be asked if you wish to
continue signing off items. If you press yes, all the items not in conflict are signed-off,
and those that are in conflict are not signed-off. To sign these items off, you will need
to resolve the conflicts first and then try again to sign them off. Ideally, all conflicts
are resolved before attempting to sign-off any items within a CAW.
[Known issues document line 132]

22. What is the RPT - CAW Reports folder used for?

There are a number of pre-defined reports within a CAW. These can be found in the
RPT folder at the bottom of the Document Manager. Users can drag reports out of the
RPT folder to the appropriate place in the Document Manager. These reports can be
printed by pressing the Ctrl + P keys or clicking on the print icon (
). The reports
can also be exported to Excel, Word, or PDF by clicking on the Disk icon (
).
Reports can be refreshed to show updated data by clicking the refresh icon (
).

23. When I try to open an IDEA file from within an archived CAW, I receive an
error message saying that the file is read only and that I must set the
attributes to read/write in order for IDEA to open this file. How can I open
the IDEA file?
IDEA files cannot be opened from within an archived CAW.
To open the IDEA file:

Navigate to the temp folder location specified in the error dialogue box and locate
the IDEA file

32

Copy the file to your PCs desktop.

Right click on the IDEA file, select properties and remove the read only-flag,

Open the IDEA file on the desktop.

[Known issues document line 160]

24. I forgot to tag a Word and an Excel document for roll forward before I
archived the CAW. How can I copy these documents into the rolled forward
CAW?
From Release 2.6, in the archived CAW, right click on the document in the Document
Manager and select Copy, then right clicking either on a folder in Windows Explorer or
the PCs desktop, select Paste. The document can then be dragged and dropped into
the Document Manager in the rolled forward CAW. This works one way only you
cannot copy from Windows Explorer into an archived CAW.

25. Can I empty the Recycle Bin before the CAW is archived?
From Release 2.6, the Conflict Manager of a CAW can choose to delete permanently
(purge) individual items from the Recycle Bin while the engagement is in progress.
Left click, then right click on the document in the Recycle Bin and choose Delete item
from Recycle Bin. The item will then be permanently deleted. Before deleting the
documents, the Conflict Manager needs to ensure that:
-

The team agrees that it should be removed completely from the CAW as the action
cannot be undone

The other team members must not access/restore the document while it is being
purged.

This functionality is available only until the CAW is archived. On archive, the contents
of the Recycle Bin at that point in time will be deleted. After archive, the contents of
the CAW cannot be deleted.

26. What does the downward green arrow icon next to the title of a document
in the Document Manager indicate?
From Release 2.6, a green downward arrow icon
will show on the Document
Manager if there are pending (unpublished) changes to a document/APT custom
screen/questionnaire.
A pending change will arise when an item in the Document Manager has been opened
and saved (even if a change hasnt been made, saving the item will be recognised as a
change by the APT). This icon will come and go when the change is published by the
Conflict Manager.
33

The icon does not indicate that another team member has the item open or is in the
process of making changes the icon will only appear after the item has been saved
but the changed version has not yet published in the APT.
For details on the APT publishing process, refer to the APT Record Publishing process
document which can be found on the APT Guidance pages on connect.

27. There has been a downward green arrow icon (

) next to a document in
the Document Manager for a while. The Conflict Manager is online and has
been for some time. What should I do?
If the icon remains after a reasonable period and the Conflict Manager is online, the
Conflict Manager will need to update the cache the CAW (by right-clicking on the
Green A and selecting the CAW from the Update cache/Scan conflicts for CAW menu
item). In the event the icon does not go away (and is not a result of
further/subsequent changes to the document or screen), this indicates that there is an
update that, is for some reason, not publishing in the normal manner and will need to
be resolved by support.

28. Can I open a document if there is a downward green arrow icon (

to it?

) next

You can open the document but will receive a warning that you may not be opening
the most up to date version of the document/questionnaire. You will also get this
warning if you try to sign off or raise a review point on the document/questionnaire.
You will get a similar warning if the document is in conflict.

29. Can I delete a document if there is a downward green arrow icon (

to it?

) next

You cannot delete a document that has a pending change or is in conflict.

30. What do the messages I see in the APT Taskbar mean when opening/ editing/
saving documents into the CAW?
When documents are opened from within a CAW:
When a document is opened from within the CAW, a message in the bottom left of the
CAW screen is shown, noting that the document is open.

34

When documents are in the process of being saved into the CAW
When a document is in the process of being saved into the CAW, the status will then
change to Saving.

Document has been saved to the CAW

When a document has been saved back into the CAW, the status will then change to
Ended change tracking when the document has been saved to the CAW.

PLEASE NOTE: Do not close the CAW until the Ended change tracking message has
been received as any changes you have made to the document may not have been
saved back into the CAW. See question 4 below.

31. What do I do if I receive a warning about my document not being available

when I try to open an Excel document?
You may sometimes receive the message shown below when trying to open an Excel
document.

If this warning message appears, you and the Conflict Manager (if different) will need
to re-cache the CAW in which the document resides. To re-cache the CAW, right-click
on the Green A in the system tray (
), choose Update cache and scan conflicts for
CAW and then select the name of the CAW from the list shown.
If the warning message still appears after you have re-cached then you will need to
contact Support within your member firm for assistance.

35

32. I have just opened a CAW and I have received a Document Manager
Recovery Window dialog box. Why? And what do I do?
If a CAW is closed before receiving the Ended change tracking notification for a
document (see Question 1 above), the document will not have saved back to the CAW
correctly. When the CAW is subsequently opened again, a Document Manager Recovery
window, as shown below, will appear:

Actions on receiving this message:

Select Save Autosave version to save the changed version of the document back
into the CAW

Select OK to keep the version of the unchanged document in the CAW

33. Is there a limit to the size of an individual document I can put into a CAW?
This is set by your member firms library maintainer but cannot exceed 50MB (this is
the limit in the International Libraries).
This limit also means that if you have a document that is below 50MB and you make a
change that takes it to above 50MB, you will receive a warning informing you to save
the document outside of the CAW as the document is too big and so the change
CANNOT be saved into the CAW.

34. Is it ever appropriate to save large documents into a CAW?

It may be it depends on the facts and circumstances of the client and the evidence
you need to support the opinion. However, it is important to remember that, when a
document is saved in the CAW, it is synchronised to the other team members in its
entirety, even if a small change or no changes have been made. The larger the
document, the more time it will take to synchronise. Therefore, you need to make
every effort to minimise the number of large documents kept in the CAW.

36

35. How can I reduce the size of a document?

Consider the following:

As with any piece of audit evidence, think carefully if the document is required to
be saved into the CAW (ie. It is audit evidence and supports the audit opinion that
we will give) and also if it is required to be saved in its entirety for example, do
you need to save an entire lease agreement or just the pages with details of the
lease term and rentals?

If retaining scanned documents in the CAW, do not use a high resolution when
scanning as this will cause the document to be unnecessarily large. Where possible
scan in black and white (greyscale) rather than colour.

When working in Excel, consider having a number of individual workbooks rather

than have a single workbook with multiple tabs. As well as helping minimise the
size of individual documents, this will also help with preventing conflicts from
occurring when different individuals are involved in the various different aspects of
the work in the multiple tabs.

Do not embed documents within other documents keep them separate (which has
the added benefit that each item appears in the Document Manager and can be
more easily located if needed). You can use cross referencing (showing the index
number and document name) to highlight the link between the two documents
hyperlinks can also be used but these will break if the documents are moved within
the CAW.

Unless documents contain macros that you need, when saving documents that you
have received from clients or you have created yourself into the CAW, first save
Word files as .docx, Excel files as .xlsx, and PowerPoint files as .pptx onto your
hard drive before dragging and dropping them into the CAW. This is because these
file formats result in smaller file sizes. Please note that the templates within the
International Libraries contain macros that reproduce the client and FS period
information as part of the headers, and so these will be saved correctly into the
CAW when you save the documents in the normal manner.

37

Team Explorer
1.

Who is the Groove user GDB0x/BDO that seems to be automatically added to

the CAW?
This relates to the DataBridge that has been automatically invited to the CAW.

2.

I am a Team Admin and have tried inviting someone to an archived CAW and
was not able to do so. There was no save button in the Team Explorer
pane. Is this correct?
In APT Releases prior to Release 2.4 you cannot invite anyone (BDO partners/staff or
external parties such as external inspectors, QAR reviewers or regulators) to the CAW
after it has been archived. You need to contact support to arrange access.
From Release 2.4, a Team Admin can invite people to an archived CAW. If the person
has not previously been a member of the CAW, they will be invited as a guest.

3.

Can someone join the CAW during fieldwork where there is no internet
access? Can the new member be invited to the CAW, joining the team
through a hub while not being connected to the internet?
As long as the team is connected through a hub, an invitation can be sent to the new
team member and the new team member will be able to download the CAW and
synchronise with the rest of the team.
If the new team member is not included in the Contacts Portal (COP) when the COP
was last synchronised to the Team Admin sending the invitation, the invite by email
functionality can be used.

4.

Who can invite someone to a CAW? And who can deactivate or un-invite
them?
A Team Admin can invite, un-invite, activate and deactivate team members.

5.

What is the difference between invite, activate, deactivate and un-invite?

A team member is invited to the CAW when they are not currently a member of that
CAW.
Activate, deactivate and un-invite are available actions depending on whether the
team member concerned is online or offline or whether or not they have opened the
CAW. This is shown in the table below:

38

STATE

DESCRIPTION

ALLOWED
ACTIONS

Online

The team member currently has the CAW open

Deactivate

Offline

The team member has opened the CAW at least once

before but doesnt currently have it open

Deactivate

Suspended

Team members CAW data is no longer being

synchronised, because of an extended period of
inactivity.

Deactivate

Inactive

The team member has opened this CAW at least once

before and has been deactivated by the team admin.

Activate

Invited

The team member has been invited to the CAW but has
not yet opened it.

Un-invite

6.

A CAW has disappeared from my APT Desktop why?

CAWs will be automatically removed from your APT desktop once you connect to the
Internet if you have been uninvited/de-activated from a CAW by a Team Admin.

7.

How do I know when Groove is communicating over the internet or locally

when I am connected to a hub?
As a rule, all team members should first connect through a physical hub and then
connect to the internet to ensure that Groove communicates locally through the hub
rather than over the internet. Right Clicking on the time in your taskbar will bring up a
menu. Select Task Manager and networking. Moving graphs of communication rates will
be displayed indicating whether traffic is local or wireless for example.

8.

I am setting up the team for my CAW and I notice that the DataBridge is in
my list of contacts. I know that the DataBridge has to be invited to a CAW so
that the information goes back to the server and is centrally stored. Do I
need to manually invite the DataBridge?
No, the DataBridge is automatically invited to the CAW when the CAW is generated.
Therefore you must not manually invite the DataBridge to the CAW unless asked to do
so by the ASF or the 2nd line IT support team when your member firm has setup their
own APT server environment.
If, when you have generated the CAW, you notice the status CentralStorage failed
in the lower left hand screen of a CAW, contact support for assistance.
39

9.

What can someone who has been invited to a CAW as a guest do in the APT?
A guest in the CAW can print and save documents to their hard drive. They cannot edit
documents or screens, move documents, copy documents, rename documents, delete
documents, sign-off any CAW items, change properties of screens or documents, invite
team members, be the Conflict Manager or resolve conflicts.

10. What can the Engagement Partner do in the APT? Is there anything that they
are required to sign-off?
The Engagement Partner has the rights to sign-off in that role, or any of the roles
below that role. The engagement partner can sign-off any document as Preparer,
Detailed Reviewer, General Reviewer or as Engagement Partner.
The partner given the role of Engagement Partner cannot sign-off as Engagement
Quality Control Reviewer (if there is one on the engagement).
The only screens that require sign-off by the Engagement Partner (or their delegate)
are Planning Sign-off and Engagement Sign-off.
[Paragraphs 9.38 to 9.41 in the BDO Audit manual]

11. Can I sign-off the same document as a preparer and a reviewer?

No, you can only sign-off a document as either a preparer or as a reviewer
(irrespective of the reviewer role). The roles and responsibilities of preparers and
reviewers can be found in Chapter 9 of the BDO Audit Manual.
12.

There are a couple of team members within a CAW who have now left the
firm. The CAW is on-going and has not been archived. Do I need to deactivate these team members? What happens if I dont do this?
When users leave the firm, they need to delete all the CAWs from their machines
before leaving the firm, ensuring that, where relevant the Conflict Manager role is reassigned. If this is not done, they need to be deactivated from any active CAWs that
the rest of the team are continuing to work on and that have not yet been archived.
If leavers are not deactivated from a CAW, after an extended period of inactivity, their
status will become suspended which means that their workspace data is no longer
being synchronised by Groove. This suspended status may result in problems with
other team members workspace data also not being synchronised by Groove for that
CAW.

40

If the leaver was the Conflict Manager and the leaver is not deactivated or the role
reassigned prior to the user becoming suspended this will need to be referred to
support who will reassign the Conflict Manager role.
13.

I am the Conflict Manager and Team Admin in an archived CAW and cannot
delete the CAW from my APT desktop because the EQCR has not yet
removed it from their PC. Should I deactivate them instead?
No. If team members are not immediately available to delete the CAW from their APT
Desktop they should not be deactivated but should delete the CAW themselves at the
earliest opportunity.

14.

I am a Team Admin in a CAW and would like to de-activate a team member

who is also a Team Admin. I receive an error telling me that I am unable to
do so. Do I leave this team member as active in the CAW or am I able to
deactivate them?
Before deactivating this team member, you will need to remove their Team Admin
role. To do this go to the Team Explorer and double click on the team members name
to open their details.

Un-tick Team Admin

Click OK and then in the Team Explorer, click Save.

Alternatively, the Team Admin role can be removed directly within the Team Explorer
by unchecking the TA box for the team member to be deactivated and then press
Save.

Then open the window for that team member and click Deactivate.

41

15.

I have created a CAW and have invited other team members. I noticed in the
team members window, there is a ? against the Application Version. Is this
correct?
If you invite another team member to a CAW, a question mark will be shown until the
other team member accepts the invitation and the APT can determine the version of
the APT that the team member is using. Until the version is determined, a question
mark will show in the Team Members window and also in the Team Explorer.

16. The Conflict Manager has gone on an extended absence and we did not

reassign the Conflict Manager role before they left. Can I reassign the
Conflict Manager role?
Yes. In circumstances where the Conflict Manager is absent (on holiday or sick etc.)
and the team needs to reassign the role the following must be completed by a Team
Admin before any work is performed;
1. If relevant, deselect the Team Admin role for the team member assigned as the
Conflict Manager.
2. Select Save (this process wont work if you dont do this)
3. Deactivate the team member who is the Conflict Manager.
The Conflict Manager role is then re-assigned to the team member who deactivates
the original Conflict Manager.
This process will only work if there is more than one Team Admin in the CAW
(otherwise no one will be able to deselect Team Admin for the original Conflict
Manager).
Please note that any work which the original Conflict Manager performs off-line which
has not synchronised to other team members prior to their deactivation will not be
reflected within the CAW.

42

When the original Conflict Manager returns to work, if they have been working offline,
they will need to start their PC offline, save a copy of any documents they have been
working on to their hard drive and print/screen shot the CAW screens they have edited
and to re-enter this information after they have been re-invited to the CAW. A Team
Admin will need to activate them again.
If appropriate to do so, the Conflict Manager role can be reassigned back to the
original Conflict Manager as with any other circumstances where the Conflict Manager
role is reassigned, you must ensure that the file is fully synchronised before doing this.
To ensure that the change in Conflict Manager is complete, the old and new
Conflict Managers should remain connected until both can see the change in the
Conflict Manager role.
17.

I have created a new CAW and have generated the CAW structure. I have
noticed that the DataBridge has not been invited to the CAW. Can I invite
the DataBridge myself as I would any other team member?
NO. Do not invite the DataBridge yourself under ANY circumstances.
The DataBridge is (except for CAWs created from TRAINING libraries) automatically
invited to a CAW once the CAW structure has been generated for the first time. If,
after allowing for sufficient time for the automatic invitation to go through, the
DataBridge is not invited automatically, you must contact support to help you.
Bypassing the APT functionality to invite the DataBridge can cause significant problems
within the CAW and will require extensive support time to resolve the issues.

18.

We have just re-assigned the Conflict Manager, but the change in Conflict
Manager role hasnt synchronised to other team members machines
(including that of the new Conflict Manager). Has the change been made
correctly and how do we ensure that it synchronises around the team?
All team members other than the original Conflict Manager must close the CAW, close
and restart the APT and then re-open the CAW and the new Conflict Manager status
will be reflected in the Team Explorer.

19.

I have invited a team member from another member firm to the CAW, but
they are required to be part of the team for only this year. How can I
disallow them access for retrieving the CAW in the next year?
You are unable to disallow them access. Anyone who has been invited to the CAW with
any role other than a guest can retrieve the CAW from the Audit Archive Portal (AAP),
even if they have been uninvited or deactivated during the current years engagement.
If you make the user from the other member firm a guest, they will not be able to
retrieve the CAW from Central Storage.

43

20.

I have been invited as a Guest to an archived CAW. Now I cannot delete the
CAW unless I create a local copy of the CAW but I am not allowed to create
local copies in a Guest role. How do I delete the CAW?
Due to the safety measures regarding backups, you will not be able to delete the CAW
from your desktop. However, you can either;
1.

ask any active Team Admin (TA) to deactivate you; or

2.

ask any Team Member (doesn't have to be the TA) to make the archived local copy
and then to wait a while until the setting regarding the local copy having been
taken has changed and synchronised around the team. Then you will be able to
delete the CAW from your PC.

NOTE: The CAW will automatically be removed from your PC when the last active nonguest team member deletes it from their PC.

44

Phase 1 Scoping
1.

My client has negative equity due to ongoing losses, but I cannot enter
negative numbers into the Enter FSA Data screen and so the current year
figures do not balance. What do I do?
You cannot enter negative numbers into the Enter FSA Data screen but you can
change the sign related to the FSA to take account of this. For example, the P&L
reserve is usually a credit balance and so the sign is credit. However, where it is
negative and so is a debit balance, you can change the sign to debit to take account
of this.
To change the sign; go to the dropdown box in the sign column and choose debit or
credit depending on the FSA.

2.

The Enter FSA Data screen contains a number of FSAs that are not relevant
for my engagement; do I need to delete them so that they are not scoped
in?
There is no need to delete the FSAs that are not needed and for which no value is
inserted. These will be scoped out automatically as they do not exceed the amount
entered for performance materiality.

3.

The FSA and Cycles screen contains cycles that are not relevant for my
engagement, do I need to delete them so that they are not scoped in?
No. Any cycle that is not associated to an FSA will be scoped out from the CAW, when
you generate the CAW.

4.

Revenue is shown as Q in the international library but I want to change it to

Z, can I do this?
Yes you can. However, the FSAs and FSA codes that appear in the Enter FSA Data
screen as default are associated with libraries of tests. For example, Q Revenue
appears as a default FSA. If Revenue is scoped into the engagement, the library of SAPs
and OSPs related to Revenue will be available to the users in Folders 3 and 4 when
planning their tests for this FSA. If a code other than Q is used for Revenue, the
library of Revenue tests will not appear when planning SAPs or OSPs.

45

5.

Can I change the name of the Revenue Cycle to Sales?

You should avoid overwriting the default cycles as doing so may result in items that are
appropriate to the default cycle but not to the new cycle appearing in the CAW.
Instead, delete any cycles that are not required, and add new cycles for cycles
customised for your client. For example, rather than changing Rev (Revenue) into
Sales (Client Sales), delete the Rev, Revenue cycle, and adding Sales, Client Sales
as a new cycle.

6.

Can I allocate an FSA to more than one cycle?

You can. However, to help ensure that you identify and assess the design and
implementation of the relevant controls within cycles over the FSAs and assertions,
you are likely to find it more effective and efficient to allocate each FSA to the one
cycle where the majority of the activities occur. For example, the Allowance for
Doubtful Accounts (i.e. valuation of Accounts Receivable) may only be determined at
period end by management. This would ordinarily be viewed as one of the final steps
within the Revenue cycle, rather than a step that occurs during the FRCP.
[Paragraph 7.12 in the BDO Audit Manual]

7.

What do I use the Other cycle for?

You would use the Other cycle to document the procedures and controls over
miscellaneous FSAs that typically are associated less with underlying transactions
than as a result of an accounting adjustment. Examples are business acquisitions,
accounting for defined benefit plans or accounting for non-cash transactions.
[Paragraph 7.08 in the BDO Audit Manual]
Avoid associating any FSAs or GFSAs to the FRCP, other than the GFSAs that are
associated by default in the library.

8.

The presentation assertion is scoped in automatically for all FSAs. Can I

scope this assertion out and in what circumstances?
The presentation assertion relates to the manner in which the FSA is required to be
presented in the financial statements, including related footnote disclosures.
In general, it is not necessary to consider presentation where the only perceived risk
relates to a routine placement of an item in the financial statements, such as the
location of cash on the balance sheet. This consideration is addressed when we look at
the presentation and disclosure of the financial statements as a whole during our work
on the FRCP and within the mandatory GFSAFinancial Statement Preparation.

46

However, where there could be a risk of material misstatement relating to a specific

footnote disclosure requirement, or an unusual placement of the FSA in the financial
statements (such as restricted cash, that would be reflected as a non-current asset),
then it would be appropriate to scope in the presentation assertion for the FSA.
[Paragraph 6.09 in the BDO Audit Manual]

9.

The valuation assertion is scoped out for the income statement accounts in
my CAW. Is this correct and why? And, if I consider it to be relevant, can I
scope this back in?
Yes, this is correct. In general, it is assumed that the valuation assertion applies to
balance sheet accounts, rather than income statement accounts. For example, the
provision for bad debts is generally considered in relation to accounts receivable.
Therefore, even though the adjustment arising from such a provision would impact the
income statement, there is no need to also allocate the valuation assertion to the
income statement.
You can scope in valuation for an income statement account if you deem it to be
relevant you will need to document your rationale for doing so in the CAW. Valuation
may also be scoped in where you have identified and assessed a risk of material
misstatement over the assertion.
[Paragraph 6.08 in the BDO Audit Manual]

10. What are the General Audit Areas (GAAs) in the international core library?
The following GAAs are in the international core library:
AAA

Minutes and Registers

BBB

Use of Experts

JJJ

Group Audit

The Group Audit GAA is added to the CAW when the questions regarding Group Audits
are answered yes in the Scoping Questionnaire.

11. In the Set Materiality screen, there is a place to document final materiality.
But final materiality is not shown in the planning summary report. Why?
The final materiality cell in the Set Materiality screen is a placeholder to document
that you have considered materiality again during the completion of the audit. It is not

47

part of the planning process and so whatever is entered into the cell is not a change in
planning and so will not appear in an updated PSR.
If you make a change to materiality itself during the audit and change the materiality
and /or performance materiality figures in the Set Materiality screen, this would be a
change in planning and would show up in an updated PSR.
For example:

The team sets materiality during planning using draft figures.

On day 1 of the audit fieldwork, the team receives the trial balance and considers
whether materiality is still appropriate. If the figures are substantially different to
the draft figures, the team could amend materiality in the Set Materiality screen
and consider the effect this has on the rest of the first three phases of the audit
(scoping in of additional FSAs for example). This would be a change in planning.

Then as part of the completion of the audit, irrespective of whether materiality has
changed since planning was signed-off, prior to the evaluation of misstatements, the
team determines final materiality based on the actual results. This is not a change to
planning but is a final check to ensure that the materiality/performance materiality
we have used during the audit is appropriate.

12. What is an Auditors Expert? Are members of Valuations or Tax Auditors

Experts? Do I have to complete the Use of Experts template?
An Auditors Expert is an individual or organisation possessing expertise in a field
other than accounting or auditing, whose work in that field is used by the auditor to
assist the auditor in obtaining sufficient appropriate audit evidence.
An Auditors Expert may be either an Auditors Internal Expert (who is a partner or
staff, including temporary staff, of the auditors firm or a network firm), or an
Auditors External Expert.
It is not usually necessary to use the template when using internal BDO experts,
although where issues are particularly complex, you may feel it appropriate to
document your judgement by means of this template.
[Paragraph 21.5 in the BDO Audit Manual]

13. What happens when I generate the CAW structure?

When you generate the CAW structure for the first time, the folder and document
structure in the Document Manager are created based on the details you have entered
in the Scoping phase. At the very least materiality must be assessed before a CAW can
be generated.

48

If you are using a library in which the invitation to Central Storage is enabled, when
you generate the CAW for the first time, an invitation is sent to the DataBridge.
14.

I have an FSA for Other provisions but this FSA contains several provisions
that are all very different from each other. For example, as well as some
smaller general provisions, there is one provision relating to payroll, one to
warranties, and one to contingencies. How do I treat this FSA within the
Enter FSA Data and FSA and Cycles screens within the CAW?
An FSA, referring to one of the main financial statement headings, would ordinarily be
divided into several FSAs if there are different processes, risks and/or controls within
that single FSA. [Paragraph 6.3 in the BDO Audit Manual]
In the example given in the FAQ, the payroll, warranties and contingencies provisions
are likely to be the result of different processes and likely to have different risks and
controls. It therefore may be considered appropriate to create a separate FSA for each
provision, which would then be linked to the cycle in which they are generated. For
example, payroll provisions may be linked to the Payroll cycle, warranty provisions to
the Revenue cycle and contingencies to the FRCP or Other cycle.

15.

Some of the lines in the Scope in FSAs screen have turned red and grey, why
did this happen?
If the Scope in FSA screen is modified after the screen has been signed-off, the FSAs
that have been scoped in will be red and the FSAs that have been scoped out will be
grey.

16.

How do I use the Set FSA without using figures option in the Enter FSA
Data screen?
This option makes it possible to work in a CAW without entering numbers into the
Enter FSA Data screen. If this box is checked, in the Scope in FSAs screen, all FSAs
will be shown as scoped in. You will need to scope out any irrelevant FSAs manually
noting that a justification manually scoped out will be added automatically against
each scoped out FSA.
If the Set FSAs without using figures box is checked, you will not be able to enter any
numbers into the Current period column in the Enter FSA Data screen.
If numbers for the current period had been entered and then the team decided to
check the Set FSA without using figures box, the numbers will not be deleted but will
be hidden from view. They can be made visible again by unchecking the box.

17.

QUESTION DELETED

49

Phase 2 - Identify and Assess Risk

1.

I have identified a Potential RMM which I believe affects all FSAs and
assertions that are scoped in to the CAW. Is this a potential Engagement
Level Risk?
Not necessarily. Potential Engagement Level Risks are those that relate pervasively to
the financial statements as a whole. These are those potential RMMs that, in our
judgment, are not confined to specific elements, accounts or items of the financial
statements. They impact on the financial statements as a whole and drive us to change
our overall behaviours and testing strategy relating to the audit as a whole, rather than
us applying specific audit procedures to particular FSAs and assertions.
[Paragraph 11.17 in the BDO Audit Manual]
The potential RMM identified is an assertion level risk as it relates to FSAs and
assertions, but it could also be an Engagement Level Risk if you consider that there
also needs to be a behavioural response to the risk for example having a team
member or EQCR with industry expertise or having a more senior team in place.

2.

I am in the Evaluation of Potential Risks screen and have a potential RMM

that is a fraud risk. Why can I not assess this as an RMM?
Under ISA 315, fraud risks are significant risks (and so require special audit
consideration) and so the only options available to you are Significant RMM, no RMM
and No RMM Audit Plan reminder.
[Paragraphs 11.27 and 11.28 in the BDO Audit Manual]
If you still believe that this is a risk of material misstatement but that it is not a fraud
risk, then having amended the details of the risk, you will have the RMM option
available to you in the Evaluation of Potential Risks Screen.

3.

I do not have any individual RMMs or Significant RMMs over an FSA but I
want to assess the RMM level as Significant. Why can I not do this?
We assess the RMM level for each scoped in FSA and assertion, taking into account the
RMMs, including those considered to be significant RMMs. The RMM level will be
assessed as either Normal (with an associated R factor of 2) or Significant (with an
associated R factor of 3).
For an FSA and assertion where we assess that the RMMs identified do give rise to an
elevated RMM level, because we consider that there is a need for special audit
consideration, the RMM level is assessed as Significant. This may arise where we have

50

identified Significant RMMs or where we consider the aggregated nature or quantity of

RMMs identified leads to an elevated RMM level for that assertion and FSA. Therefore,
if you have not identified any individual RMMs or Significant RMMs there is nothing that
leads to an elevated RMM level and the RMM level can only be Normal. If you believe
this not to be appropriate then you need to consider adding a risk.
[Paragraphs 11.33, 11.34 and 11.36 in the BDO Audit Manual]

4.

When adding an ELC or ALC, does the type of control chosen (manual,
automated, etc.) impact anything else in the CAW?
No, this is an optional field, along with whether the control is preventive or detective.
The information does not affect any business rules within the APT and the fields can be
left blank. However, this information can help us to consider how the control would
factor into any further audit procedures that we plan to perform (e.g. SAPs or ToCs)
using information that may be based on the identified control.

5.

My client uses a service organisation for payroll. Do I always have to look at

the controls in place at the service organisation as part of my risk
identification and assessment work?
You do not always have to look at the controls in place at the service organisation.
Firstly, we establish the importance of the service organisation in the clients internal
control. We ask:
a) Does the service organisation process material transactions of the company, AND
b) Are there controls at the service organisation that are important to preventing or
detecting a material misstatement of the companys financial statements?
The key to answering part b is the phrase at the service organisation. In many
instances, our clients own controls over the inputs to and the outputs from the
service organisation may be sufficient ON THEIR OWN to cover off the relevant
assertions. If this is the case, then we do not need to look at the controls at the
service organisation, focusing instead on what is in place at our client.
If the answer is yes to both questions then we look at the controls in place at the
service organisation. This may involve the use of a service organisations auditors
report (such as an ISAE 3402, or a SSAE 16 report). If so, then follow your member
firms policies and procedures regarding these reports.
The Service Organisation template is available to assist with documenting work in
this area. The template is available on connect and within Folder 2 Identify and assess
risk in the Document Manager, when the service organisation question in the UIC is
answered Yes.
[Paragraphs 13.44 13.60 in the BDO Audit Manual]
51

6.

Where do I document my consideration of whether there is a fraud risk for

revenue recognition?
You would document your consideration in question 6 of the Understand the Entity
Questionnaire (UTE) in which you are asked to describe the entitys revenue
recognition policies. When doing so, remember that there is a presumption that there
is a risk of fraud in revenue recognition and that we consider which types of revenue,
revenue transactions or assertions give rise to such a risk.
If you consider there to be a risk of fraud in revenue recognition, add a potential RMM
and document the details in the Add Potential Risk window, remembering to select
Yes to the fraud risk factor question.
If you do not consider there to be a risk of fraud in revenue recognition, you need to
document your reason for this. This could be done in the answer to the question in the
UTE or by adding an Engagement Team Discussion (ETD) point so it is discussed in the
ETD (and documented in the minutes of the ETD). The ETD template (available on
connect and within the Phase 3 Design Audit Response folder in the Document
Manager) can assist with performing and documenting our ETD.
[Paragraph 16.36 in the BDO Audit Manual]

7.

Throughout the audit, I have raised a number of Potential RMMs at the FSA
and assertion level using the Add Risk functionality within the APT. All of the
Potential RMMs raised appear in the risks tab in the notes panel, the
Evaluation of Potential Risks and the relevant RMM Level screens, but only
some appear in the Controls Matrix applicable to the FSAs over which there
are risks. Why are all the Potential RMMs that I have identified not showing
in the Controls matrix?
Although a Potential RMM can be raised from anywhere within the CAW, if a Potential
RMM is raised whilst working in the Controls Matrix, this is deemed to be due to a
lack of controls. Only these Potential RMMs will appear in the Controls Matrix.
Please note that when selecting No to the question Does a lack of controls indicate a
risk that has not yet been raised? for a particular FSA and assertion, any risks that had
previously been raised in the Controls Matrix relating to that FSA and assertion will
be deleted. A warning will appear before the risks are deleted. Therefore, the source
of any risks that had been raised in the Controls Matrix that do not relate to a lack of
controls should be changed. To change the source of a risk, open the Add Risk window
and click on the
source.

icon and use the Find functionality to locate the correct

52

8.

I have received the following warning: You have documented ALCs in the
WCGW matrix but have not linked the ALCs to any WCGWs. Either link the
WCGWs to the ALCs or modify the FSA(s) and Assertion(s) relating to this
ALC. I added the ALC in the Purchases Controls Matrix and did not use the
WCGW matrix so did not link the ALC to the WCGWs. How do I remove the
warning?
To remove the warning, follow the steps below:

9.

1.

Check the Document Detailed WCGWs box at the top of the Purchases Controls
Matrix

2.

Open the WCGW Matrix.

3.

In the WCGW matrix delete all the ALCs, press Save & Close

4.

In the Purchases Controls Matrix, un-check the Document Detailed WCGWs box

5.

Open the Warning in the Notes Panel and click on the link to the WCGW Matrix.

6.

Click Save & Close in the WCGW Matrix, the warning will then disappear from the
Notes Panel and the warning will not reappear if you add a new ALC into the
Controls Matrix.

I have received a warning that there are missing answers to the questions
Does the ELC address the assertion? and Does a lack of control indicate a
risk that has not yet been raised? even though all the answers have been
given. I also have received a similar warning when trying to open a Design
FSA Audit Plan screen that not all RMM levels have been determined for the
FSAs associated to this cycle, although in the RMM level screen all the
necessary fields have been completed. Why does this happen and how do I
resolve the issue?
If answers have been entered by typing in fields where a dropdown menu is present,
then sometimes those answers are not registered by the APT. Hence, you will need to
use your mouse to select the correct option to complete the first field and you can use
the tab key from then on to complete the fields using the dropdown menu options.
[Known issues document line 116]

10. When an FSA spans two cycles, if a risk due to a lack of control is created
with the source for the risk being the controls matrix for the first cycle, if
the team answers Yes to the question 'Does a lack of control indicate a risk
that hasn't been raised?' In the second cycle, they will receive a warning to
create a risk or to amend the ALC - Does the lack of control indicate a risk
in the notes panel. Can this warning be removed?

53

You cannot remove this warning. You will need to confirm that you have appropriately
recorded the risk and then ignore the warning in the notes panel. You can document
their rationale for why it is appropriate to ignore the warning in the comments field in
the warnings dialog.

11. What is the alternative to the Controls Matrix in the Small and Micro
libraries?
In the Small and Micro libraries released concurrently with APT Release 2.6, there is an
alternative to the Controls Matrix for documenting the controls risk assessment part
of Phase 2, Identify and Assess Risk. The alternative is a table within the Risk
Questionnaire, the visibility of which is controlled by a question in the Scoping
Questionnaire.

12. What version of the APT must be installed to use the alternative to the
Controls Matrix in the Small and Micro libraries?
These libraries are visible for those who have APT releases prior to 2.6 installed, but
the new functionality regarding the alternative to the Controls Matrix will not be
visible or available for use and the Controls Matrices will still appear.

13. When would it be appropriate to use the Risk Questionnaire option to

document the controls risk assessment for a client?
The Risk Questionnaire option would only be considered where the audit hours are less
than 100 hours and the entity has very simple systems with few controls, and the team
does not plan to take assurance from tests of controls.
However, if you have used the Control Matrices in the prior year, in most cases it is
likely to be more effective and efficient to continue to use them.

54

Phase 3 - Design Audit Response

1.

I want to link a risk to a control that I have identified, but when I click on
Link Risk, there are no risks shown. Why?
Risks will only show in the link risks window when they have been assessed and
concluded on in the Evaluation of Potential Risks Screen as either an RMM or
Significant RMM.

2.

I want to link a risk to an audit test that I have planned but when I click on
Link Risk, there are no risks shown. Why?
Risks will only show in the link risks window when they have been assessed and
concluded on in the Evaluation of Potential Risks Screen as either an RMM or
Significant RMM.

3.

I have identified controls within the Controls Matrix for which I plan to test
the operating effectiveness. But the Add ToC button is greyed out in the
relevant Design Audit plan. Why?
This is because you have not documented the walkthrough conclusion for the controls.
Go back to the Controls Matrix where the controls have been documented and make
sure that you have completed the Walkthrough Conclusion as Satisfactory for the
controls. Save the Controls Matrix and re-open the Design Audit Plan and the Add
ToC button should be enabled.

4.

How do I set the thresholds for investigating variances from expectations

that are required to be set for SAP?
We use our professional judgment to set the thresholds. Guidance is given in Chapter
24 of the BDO Audit Manual as follows:
24.44

We determine for each SAP the amount of difference from the expectation
that can be accepted without further investigation.

24.45

This is influenced by materiality and the consistency with the desired level of
assurance, taking account of the possibility that a misstatement, individually
or when aggregated with other misstatements, may cause the financial
statements to be materially misstated. As our assessment of risk increases, we
obtain more persuasive audit evidence. Accordingly, as the assessed risk
increases, the amount of difference considered acceptable without further
investigation decreases in order to achieve the desired level of assurance.

55

24.46

This difference is a matter for judgment based on the financial statement

area and assertion being tested and may be either a percentage or an
amount.

As per paragraph 24.45, the level set is influenced by the amount of assurance being
taken from the SAP. Therefore, the threshold set is likely to be different depending on
whether you are performing a limited, enhanced or detailed SAP as well as being
influenced by the RMM level e.g. the threshold may be different for an assertion that
has a Normal RMM level compared to a Significant RMM level.
The threshold used needs to be able to satisfy the question that if the planned
procedures (i.e. combination of all procedures to address that assertion) are
completed, would I have identified material misstatements, if there were any?
5.

My client does not have any Going Concern issues. Why can I not delete the
Going Concern GFSA?
Even though your client may not have any going concern issues, we still have to
perform work in this area to meet auditing standards and our professional
responsibilities and to review the clients fulfilment of their responsibilities. The work
that we have to do at a minimum on all engagements is represented by the mandatory
tests (denoted by (mandatory)) in the Going Concern GFSA Audit Plan. This is
similarly the case for Related Parties and Subsequent Events.

6.

Why is the sign-off button greyed out on the Planning Sign-off screen?
The sign-off button is enabled once a Planning Summary Report (PSR) is generated
from the Planning Sign-off screen.

7.

When I open the Design Audit Plans, there are a number of tests shown
which do not have (mandatory) at the end of the test details. Can I delete
these tests if I dont consider them to be appropriate for the engagement?
Can I tailor them to make them appropriate for my client?
Yes, these tests can be tailored or deleted so that the audit tests planned are
appropriate to the facts and circumstances of the client.

8.

QUESTION DELETED

56

9.

In the BDO AA, we use R-factors of 2 or 3. However, when using IDEA for
calculating sample sizes, we are required to input confidence levels which
are percentages. How do R factors convert into % confidence level figures
and vice versa?
As described in Appendix 1 of Chapter 2 of the BDO Audit Manual, R-factors are the
natural logarithm of the percentages we use in the audit risk model.
For Example:
To convert percentages into R factors
1.

Audit risk of 5% (95% assurance needed)

translates into R factor: ln(1-0.95) 3*

2.

Audit risk of 10% (90% assurance needed)

translates into R factor: ln(1-0.90) 2.3*

3.

Audit risk of 60% (40% assurance needed)

translates into R factor: ln(1-0.60) 0.5*

*ln means natural logarithm

To convert R factors into percentages:
1.

R factor of 3 translates into assurance needed of: 1-exp(-3) 95%**

2.

R factor of 2 translates into assurance needed of: 1-exp(-2) 86%**

3.

R factor of 1 translates into assurance needed of: 1-exp(-1) 63%**

** exp(-3) means Eulers number e to the power of -3.

In summary, the percentages to use within IDEA to represent R factors are:
R factor
% value

3
95
%

2.5

1.5

0.5

92%

86%

78%

63%

39%

10. When I enter a confidence level into IDEA, IDEA evaluates the results using
R-factors which are different to those shown in the BDO Audit Manual.
What do I do in this case? Do I need to adjust the confidence level in IDEA or
can I use the Upper Error level (UEL) factor as determined by IDEA?
The UEL and R factors are not perfectly aligned. When computing our R factors we
have professionally rounded them for use in the audit manual. The UEL is the upper
error level that would be found in our sample. So, if our maximum R factor is 3.0 (95%
confidence level) and the actual UEL calculated is 2.6224, then our sample is still
appropriate as we would not exceed the maximum R factor.

57

11. Is the Planning Summary Report (PSR) saved as a Word document

automatically every time it is opened?
No. The PSR is an APT specific report. This means that every time the user opens the
report from the Document Manager; the report is compiled using the current
information from the CAW.
When the PSR is generated from the Planning Sign-off screen, the PSR is
automatically saved as a Word document in the Document Manager and contains the
information available within the CAW at that time. The date and time is added
automatically to the title of the document to show the point in time the information
was generated and saved. This document is read only and cannot be deleted after it is
generated. Each click of the Add Report button will add another read only copy to
the Document Manager.
At least one report must have been generated by clicking the Add Report button in
the Planning Sign-off screen before the Engagement Partner can sign-off the Planning
Sign-off screen.

12. I cant find a test in the audit plan library that is relevant to the situation I
need to test. Do I overwrite a test from the library that covers the same
assertions as I need?
No. The test that you need to plan may cover the same assertions as one in the library
but the detail and objective of the test will be different. As you need to plan a brand
new test that is specific to your client, select Add SAP or Add OSP and then New
SAP or New OSP and design the new test.

13. I would like to plan a TOC but when I press Add TOC there are no tests in the
library. Is this correct?
Yes, in the International Core, Small and Micro libraries, there are no TOCs within the
library of audit tests. This is because the TOCs planned will vary due to the facts and
circumstances of each engagement and the controls to be tested.
To add a TOC, you need to design your own TOC and add this to the CAW by clicking
Add TOC from the Design Audit Plan screen and document your test in the window
that appears.

14. Why can I not deselect the C assertion for a test directly in the Design Audit
Plan screen for Revenue?
Where the assertion is affected by directional testing (i.e. C for a credit and E for a
debit), it is not possible to deselect the assertion for a test directly in the Design Audit
Plan screen.

58

To deselect the assertion, you will need to go into the Manage Test window by double
clicking on the title of the test in the Design Audit Plan screen, deselect the assertion
and then press Save.

15. What does precision mean in the context of designing a SAP?

Precision relates to how accurately we can predict our expectations for use in a SAP. It
is typically a range for a balance, a ratio or any other financial figure. The narrower
the range, the higher the degree of precision we have for our expectation.
The level of precision with which we can set our expectations depends on the
predictability, consistency, disaggregation, and reliability of the data on which we are
to perform a SAP.
If we find that we are unable to develop sufficiently precise expectations, this would
be an early indicator that SAPs are unlikely to be an appropriate substantive audit
procedure for the financial statement area in question.
[Paragraphs 24.41 to 24.43 in the BDO Audit manual]

16. When I receive a warning that I have planned too much work, is it
acceptable to leave the strategy that I have planned and then add a note to
the CAW to justify my approach?
The BDO AA is flexible and we plan the best strategy based on our judgment. The APT
recognises that the R factor to be obtained for a Significant RMM level is 3, and for a
Normal RMM level is 2. The warning regarding too much work is received whenever
these limits are exceeded. There is an exception; you will not receive such a warning
where, for a normal RMM level, you have planned TOCs (R factor=2) and then a SAP or
OSP with an R factor of 2.5.
If you have reviewed the strategy and are satisfied that it is the most effective and
efficient strategy, then a file note explaining your strategy can be added to the CAW
but the warning will still remain within the CAW in the Notes Panel. Alternatively, you
could document your explanation in the Comments field in the Warning dialog
(available from APT Release 2.4).
Any un-cleared warnings (and related comments) are cleared on archive and not rolled
forward.

17. QUESTION DELETED

59

Phase 4 - Obtain Audit Evidence

1.

On the OSP sampling worksheet, there is a sampling factor of 1.25 to

address the variability in a population. Is this a new concept?
This concept is also known as stratification, which is not new to the BDO Audit
Approach.
Accounting populations tend to include a few very large key items, a number of
moderately large amounts, and a large number of small amounts, and as a result, the
populations have greater variability. The application of the variability factor would
depend on how homogeneous the population is (i.e. similar in value).
To address variability we can either stratify the population, utilise a sampling method
that already takes into account the variability of the distribution (such as MUS or PPS
sampling methods), or increase the sample size. The latter alternative results in the
application of the 1.25 factor as noted in the OSP sampling worksheet.
[Paragraphs 25.51 to 25.57 of the BDO Audit Manual]

2.

Can I regenerate the CAW after I have completed my planning? For example,
can I regenerate the CAW if after completing a test in Folder 4 Obtain Audit
Evidence, I consider that a risk has to be reassessed and the test has to be
designed again?
You can regenerate the CAW at any time during the audit. If this results in changing the
planning, the planning can be signed-off again and both the original and the
subsequent sign-off dates will be retained by the APT. Any changes to planning will be
shown as a tracked change when you subsequently generate the Planning Summary
Report.
If you need to reconsider a risk in phase 4, you have two options:

If the item is significant, you should generally go back and adjust it in Folder 1 or
2, regenerate the CAW structure and proceed as normal. You should do this if the
matter impacts an FSA or assertion that would not otherwise be in scope, but you
now want to bring in scope, or you believe you have applied an FSA to the wrong
cycle, or you want to significantly change your audit strategy. This will provide
the cleanest CAW, and, if the item may exist in the future, will allow for the best
situation when you roll forward the CAW next year.

For less significant items, or items that can be easily isolated and responded to
directly without impacting your overall strategy, you could document the
situation in a file note and design the new test in the relevant Execute Audit Plan
in Folder 4, adding a comment as to why this was changed in the mandatory
justification box that will be required if you make a change to the tests in Folder

60

4. If you use this approach, also consider creating a points forward point
describing the risk so that, if it is still relevant the following year, it is taken into
consideration in planning.

3.

QUESTION DELETED

4.

Under dual purpose testing, (1) What is an appropriate sample selection

method for both purposes? (2) Which is the larger of the samples that would
be designed for the two separate purposes? (3) What level of OSP assurance
may be obtained from dual purpose testing under paragraph 25.71 of the
BDO Audit manual?
1.

Appropriate sample selection method

In a dual purpose test a non-statistical sample selection method (such as ad hoc or

random) is typically used because these methods of sample selection are always
representative of the population regardless of how many items are in the sample size.
Methods of sample selection that involve intervals (which includes MUS) are not be
used in dual purpose testing unless either a) the sample size for the two different
types procedures happens to be the same or b) the test is completed for the entire
sample selection for both types of procedures being contemplated. This is because, as
the interval differs based on sample size, it is not possible to select a single sample
with two different intervals without one of them not being representative of the
population and so the results do not provide audit information with respect to the
population as a whole. The disadvantage of using ad hoc or true random sampling is
that they can result in larger sample sizes compared to a sampling method such as MUS
as they do not take into account the variability of the population. See point (2) for an
example.
2.

The larger of the samples that is designed for the two separate purposes

Since you are selecting a sample once and applying it to different types of audit
procedures, the larger of the two samples sizes calculated for each type of test (i.e.,
the substantive test sample size and the test of controls sample size) must be chosen.
This does not mean that audit procedures have to be applied to the entire sample for
the audit tests with the lower sample size. In many cases it is inefficient to perform
audit procedures to the entire sample related to the audit test with the lower sample
size. Both sub-samples need to be representative of the population.
For example if the OSP related sample size was computed to be 75 items (based on
random sampling and that the sample size of 75 is after a factor of 1.25 was applied to
take into account the variability of the population) and the TOC related sample size
was computed to be 25 items:

61

75 items would be selected as the sample size.

OSP procedures are applied to all 75 items.
TOC procedures need only be applied to 25.

Both audit tests are representative of the population & thus even though a
different number of items were selected for the different types of tests, they both
provide audit evidence.

Now lets say that the audit team considers MUS as a method of selection.

The OSP sample size under MUS is 60 (75 - 75*25/125) and the TOC sample size is
still 25

OSP procedures are applied to all 60 items.

TOC procedures need to be applied to all 60 otherwise the TOC sample is not
representative of the population.

In this case the audit team would likely conclude that it is more efficient to go
with random sampling as the sample size between the two different types of audit
procedures is quite large.

In calculating the OSP sample size, credit is given for the assurance that will be
received from testing the operating effectiveness of controls. This will reduce the R
factor to 1.0 for Significant RMM level areas and R=0 for normal RMM level areas. In a
normal RMM situation, a judgmental sample size would ordinarily be used to address
the remaining 0.5 required assurance (recognizing that the ISAs do not allow for all
assurance to come from TOCs).
Note that if the TOC fails (i.e. exceptions are noted), this impacts the substantive
sample size, which would need to be re-calculated by removing the 2.0 assurance
received from the TOC.
3.

The level of OSP assurance obtained from dual purpose testing under paragraph
25.71

Assuming that there are no deviations, a TOC procedure provides assurance of an R

factor of 2.0. The related assurance from the OSP procedure can be determined
through the use of the sampling formula found in paragraph 25.67 of the BDO Audit
manual. You use your professional judgment to decide the level of assurance that you
consider this procedure will provide.

62

5.

When I add a TOC, OSP or SAP in the Execute FSA Audit Plan and try to save
the screen, I cannot do so unless I complete the comments field. I do not
get this message when I add a test in the Design Audit plans. Is this correct?
Yes, this is correct.
By adding a test into the Execute FSA Audit Plan, you are making a change to what
was planned and so approved by the engagement partner at planning sign-off. By
forcing you to add a comment as to why you have added a new test or modified an
existing test, a reviewer will easily be able to see why you have done this. This also
shows compliance with the requirement to document changes to planning.
[Paragraph 10.38 in the BDO Audit Manual]
You do not have to add a comment when adding or modifying a test in the audit plans
in Folder 3, Design Audit Response as long as Planning Sign-off has not yet been
completed.

6.

In Folder 4 Obtain Audit Evidence, I have ticked all of the Completed

check boxes in the Execute Audit Plans. Do I still need to sign-off the
Execute Audit Plan screens on the Document Manager as prepared?
Yes. The Completed check box only indicates that a specific audit test has been
completed by the preparer.
The Execute Audit Plan as a whole is signed-off by the preparer and reviewer(s) in the
Document Manager as confirmation that all tests have been completed satisfactorily,
that the relevant working papers have been prepared and reviewed and that sufficient
appropriate evidence has been obtained.

7.

I have noticed that sometimes the index number of the Execute Audit Plans
is changed by the APT from .01 to the next available index number in the
folder in which the Audit Plan resides. Why and is there a solution?
This change in the Execute FSA Audit Plan index number is a known issue in the APT
and will be fixed in a future release. However, regenerating the CAW structure will
return the index number back to its original state.

63

Phase 5 - Form opinion

1.

What is the difference between factual, projected and judgmental

misstatements?
To assist us in evaluating the effect of misstatements accumulated during the audit
and in communicating misstatements to management and those charged with
governance, it may be useful to distinguish between factual misstatements,
judgmental misstatements and projected misstatements as follows:

factual misstatements are misstatements about which there is no doubt (e.g.

known errors arising from non-sampling applications such as tests of key items);

judgmental misstatements are differences arising from the judgments of

management concerning accounting estimates that we consider unreasonable, or
the selection or application of accounting policies that we consider inappropriate ;
and

projected misstatements are our best estimate of misstatements in populations,

involving the projection of misstatements identified in audit samples to the entire
populations from which the samples were drawn.

[Paragraph 37.33 in the BDO Audit Manual]

2.

I have attached the wrong document as evidence of approval for signing off
Engagement Sign-off as a delegate for the engagement partner. Can I delete
it and replace it with the right document?
No. You will need to delete the sign-off and then re-perform the sign-off attaching the
correct document. When the sign-off is deleted, the original approval document will
be removed from the sign-off screen and the Document Manager the document does
not appear in the Recycle Bin.
This also applies to Planning Sign-off.

64

Phase 6 Report
1.

Why is the Sign-off button greyed out on the Engagement Sign-off screen?
The sign-off button is enabled when:

2.

The Planning sign-off screen has been signed-off by an Engagement Partner in the
role of Engagement Partner (and so not as preparer, detailed reviewer, general
reviewer or EQCR) or their delegate (with the relevant approvals attached).

The Engagement Partner checklist has been signed-off in the Document Manager
by the Engagement Partner or their delegate. Please note that to be able to
answer one of the questions in the checklist; an updated Planning Summary
Report needs to be generated from the Planning Sign-off screen so that any
changes since planning was signed-off can be approved.

In the Engagement Sign-off screen, what is the purpose of the Audit Report
date and the Engagement Sign-off date fields and can they be different?
Audit Report date:

The audit team must document the audit report date in the cell provided (or
report release date if the GAAS being followed specifies that date as the start of
the housekeeping period. This was set in the archiving rules question in the
Scoping Questionnaire).

Once the audit report date is entered, the system will compute and display the
archive deadline (e.g. under the ISAs, as issued by IFAC, it is 60 days from the
audit report date).

The audit report date can be the current date or in the past but cannot be a
future date and must match the date of the audit report in the financial
statements date.

Engagement Sign-off date (table in the Engagement Sign-off screen)

At the time of Engagement Sign-off, the objective of the Engagement Partner (and
EQCR if there is one) is to determine if all work has been done even if there is still
some outstanding documentation to be completed and added to the CAW.

When the Engagement Partner signs off the Engagement Sign-off screen, this is
the evidence within the CAW that all relevant audit evidence has been obtained
and the Engagement Partner has given approval for (the release of) our opinion.

This can be a different date to that of the audit report for example, if the
Engagement Partner (or their delegate) does not go into the CAW until a day or a
few days after the audit opinion is signed and dated, then they would perform
Engagement Sign-off when they go into the CAW, dating the sign-off that day and
not back-dating this to the date of the audit report (in the international library,

65

the user cannot change the date of any sign-off the actual date is shown and
cannot be changed). It is recommended that the Engagement Sign-off date is the
same or as soon as possible after the Audit Report date.
For example; the audit opinion was signed on 1 April, but the team didnt go into the
CAW next until 4th April. The date entered into the Audit Report date field will be 1
April but the date of audit sign-off will be 4th April. The archive deadline would be 60
days from 1 April based on ISAs issued by IFAC.

66

Archiving
1.

What is Folder 7: Post Archive Documentation used for?

Folder 7 is the Post Archive Documentation folder and is only enabled on Engagement
Sign-off.
Folder 7 is for any documents added to the CAW after it is archived. Any documents
accidentally added to this folder before archiving can be moved to other locations and
edited until the CAW is archived.
[Paragraphs 39.16 and 39.17 in the BDO Audit Manual]
Any active user (other than a guest) can add documents to this folder.
Any documents added to the folder after the CAW has been archived immediately
become read-only the next time the CAW is opened, and cannot be edited further.
Care must be taken when adding documents to an archived CAW to ensure they are the
FINAL version of what is intended to be added.
Any additions to the folder need to be dated the date the work was performed and
need to include the name of the person adding the information, the reason for adding
it, and the effect, if any, on our conclusions.
Documents cannot be deleted from this folder.
It is expected that use of this folder will be infrequent.
IMPORTANT: After a CAW is archived, no deletions from the CAW can be made.

2.

The audit that I am working on was signed-off 5 days ago and the audit team
has now ensured that all matters that need to be included in the file have
been included and that everything is signed-off. Will the file be
automatically archived 60 days after the date of the audit opinion?
No. The file is not automatically archived unless automatic archiving is enabled in the
library used by your member firm.
Once the audit has been signed-off by the engagement partner, the Archive button is
enabled on the Engagement Sign-off screen. Press this button to archive the CAW.
IMPORTANT: The archive period is determined by the answer to the question in the
Scoping Questionnaire regarding archiving rules.

67

3.

I am ready to archive the CAW but there is a team member who hasnt been
able to go online for a couple of weeks and so hasnt synchronised with the
rest of the team. Is this a problem?
It is important that the person who will be archiving the CAW ensures that all of the
active team members have recently connected to the internet before archiving the
CAW. This means that any final changes to the CAW are sent through the Conflict
Manager and received by the servers and other active team members into the version
to be archived and all sign-offs and reviews of such late arriving changes can take
place. After the team has connected to the internet as above, they must make no
further changes to the CAW.
If an offline user has not synchronised for some time (usually as a result of not
connecting to the internet for an extended period), when the user comes online, any
changes the user has made to documents/screens/questionnaires that have not yet
synchronised to the CAW will synchronise to the archived CAW automatically in the
normal manner because of the way APT synchronisation works. .
However, any changes they make after coming online are not possible (other than to
Folder 7) because the user would receive the archived CAW upon coming online
(assuming the Conflict Manager has also come online).
If there is a risk that an offline user has changes that have not synchronised, tell the
user to synchronise before you archive, or, if you are satisfied with the work papers as
is (i.e., without needing or wanting the offline user changes), deactivate the offline
user from the CAW.

4.

I have now archived the CAW by pressing the archive button what happens
now?
After the CAW is archived, the CAW on the team members APT desktop becomes readonly the next time the CAW is opened, as does the version in Central Storage.
When the Conflict Manager is next online, the archived status of the CAW will then
synchronise to the other team members.

5.

What happens to warnings and review points when I archive the CAW? And
other points? (This is for the international library when purging is not
enabled)
Un-cleared warnings are purged on archive so that when the archived CAW is reopened, they are no longer in the notes panel. They are also not rolled forward into
the following years CAW.

68

Review points remain on the CAW on archive irrespective of whether they have been
cleared and are not rolled forward into the following years CAW.
No other points are purged on archive, irrespective of whether they have been
resolved or not. If you do not wish the points to remain on the archived CAW, consider
deleting the points once they are resolved/cleared.

6.

Who can retrieve an archived CAW from Central Storage?

Any person who has been invited to a CAW (except if they were invited as a guest) can
retrieve that CAW from Central Storage. If no team member is available when the CAW
needs to be retrieved then the relevant procedure below is followed:

7.

Where a member firm is a member of the ASF, an IT designated contact will need
to raise a ticket in the BDO Support System to request access.

Where a member firm is not a member of the ASF, an administrator invite can be
generated by a member firms IT support team.

I have archived a CAW but have not deleted it from my APT desktop. Why
can I not see the CAW?
To see CAWs that have been archived but not yet deleted from the APT desktop, click
Display archived CAWs at the top of the APT Desktop Screen.

It is important that you delete an archived CAW from your APT desktop as soon as
possible after archive to limit the use of disk space on the DataBridges and to help
with the management of both DataBridges and Central Storage.
For the member firms that have joined the ASF it is very important to follow these
best practices in order to prevent your member firm being invoiced for an additional
fee in case of unnecessary Excess Use. An archived CAW can be retrieved when needed
from Central Storage and so can be deleted from the APT desktop.
IMPORTANT - The Conflict Manager will not be able to delete the CAW from their
APT desktop until all other team members have deleted the CAW from their APT
desktops.
8.

I have been told to delete CAWs that have been archived from my APT
desktop. Why?
You have been told to delete the CAWs from your APT desktop for the following
reasons:

69

Deleting CAWs from your desktop is necessary to finalise the archiving process
between the DataBridge and Central Storage;

It will help improve APT performance on users PCs; and

It will help improve the overall performance and capacity of the AAP.

Each team must ensure that all members have deleted the CAW from their desktops as
soon as possible after archiving, but certainly prior to retrieving a version from Central
Storage for use in roll forward or for other reasons.
9.

I keep receiving a warning message that a valid local copy of an archived

CAW has not been created, how do I stop it from reappearing?
From Release 2.6, when a valid local copy of an archived CAW has not been created,
the user will continue to get this warning on a time cycle (the default is every 60
minutes). To stop this from reappearing, users must restart their PC and take a local
copy of the CAW(s) listed in the warning message by selecting the Save Archived CAW
as local copy option from the CAW Create menu on the APT Desktop.

10.

Can I run the Validation Scan of local copies manually?

No, the scan is run automatically during the automatic creation of the local copy of
the CAW as part of the archive process copy during the archiving process and when a
user manually creates a local copy of an archived CAW or an in-progress CAW.

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Roll forward
1.

When I roll forward a CaseWare file from last year, what should I do before
linking it to the APT?
Purge all unnecessary data from the CaseWare file before linking it to the APT file to
minimise the risk of exceeding the GB size limit.

2.

I have rolled forward a file from the prior year and cannot see all the
information that I expected to have rolled forward. Why?
Generally, the content of the questionnaires (for example, the UTE and UIC), the
default FSAs and cycles, the Controls Matrices and Audit Plans automatically roll
forward with no required actions from the user.
Some rolled forward information is not immediately visible as it is dependent on a
scoping decision. For example, once an FSA is scoped in for the subsequent years
audit, it will be associated with the same cycle as in the previous year. This means
after the CAW is generated, the ELCs and/or ALCs and Audit Plans associated to this
FSA and cycle will be available in the CAW.

3.

Can I choose which documents I want to roll forward?

Yes. Individual documents can be flagged to roll forward into subsequent years by right
clicking on the document in the Document Manager, and checking the Roll forward
check box in the document properties. This brings the actual document (not just the
placeholder) forward into the subsequent year. For items that automatically roll
forward subject to scoping decisions in the subsequent year (for example, a Controls
Matrix, or a Design and Execute Audit Plan), the Roll forward check box is greyed
out.

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Alternatively, in the Overview tab, you can check a box in the Roll Forward column
against the document you would like to roll forward.
Both methods of tagging a document for roll-forward are available at any time before
the CAW is archived.
NOTE - It may not be appropriate to flag evidence files for roll forward other than in
the rare circumstances where a document is considered completely applicable every
year (for example, a memo describing accounting treatment, extracts of an agreement
or a process description that is not likely to change).
If a document is going to be updated in a subsequent year, it is preferable to update
that document before putting it in the CAW. This reduces confusion as to whether a
document is the updated one or the old one, as well as encouraging fresh thinking.

4.

I have now archived the CAW. Do I roll it forward now for next year?
Do not roll forward the CAW until you are ready to start the subsequent audit, as this
ensures the appropriate library is in use at the time you start to plan the audit.

5.

I want to roll forward a CAW that is not on my APT desktop. Which option do
I choose when retrieving last years file from Central Storage Invite me to
this CAW or Create a read-only copy?
When you want to roll forward the CAW, choose the Create a read-only copy option.

6.

QUESTION DELETED

72

7.

When I roll forward a CAW, do the entire contents of the previous years
CAW roll forward?
No. The following items do not roll forward:

The answers to the Scoping Questionnaire. This is cleared on roll forward as

current year decisions are made in the Scoping Questionnaire, many of which
drive other actions within the CAW, such as population of appropriate forms and
checklists.

The data in the Enter FSA Data screen last years current year numbers will be
moved across to the prior year column leaving the current year column blank.

The contents of the Set Materiality screen.

The decision to override directional testing and any justifications relating to this
decision.

The results of audit tests entered into the Execute FSA Audit Plan screens

Any evidence files not tagged as available for roll forward by checking the roll
forward box in the properties screen or the box in the roll forward column in the
overview tab.

Any evidence file where the new Library template has a document occupying the
same position in the CAW.

IMPORTANT: It is critical that engagement teams constantly re-evaluate the validity of

information rolled forward from the prior year, and determine whether such
information is appropriate for the current year.

8.

I want to retrieve a CAW from Central Storage for roll forward purposes.
How do I do this?
Select Re-open CAW from the CAW Create menu option on the APT Desktop

The Re-open CAW search tool will appear, allowing you to search for archived CAWs
that you have previously worked on.

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You can search using the Client ID, Client name, or CAW name. The search bar includes
predictive text that shows results based on limited search inputs (for example, only
part of a client name).

Having selected the CAW you wish to retrieve, you will be presented with the following
window. For roll forward purposes, select Create a read-only copy.

9.

When I search for CAWs using the Re-open CAW functionality, I notice that
some of them have a status of closed and some have a status of active.
What is the difference between these two and what needs to be the status
of a CAW that I want to retrieve for roll forward?
Closed - Once the CAW has been deleted by all team members from their APT
desktops, the CAW state becomes closed.
Active This can mean that the engagement is still in progress or in the case of an
archived CAW that the CAW has not yet cleared from the DataBridge, as at least one
team member has not yet deleted the CAW from his or her APT desktop.
You must ensure the CAW is in a closed state prior to selecting the CAW for retrieval
as, if it is not in this closed state, the retrieved version may not have properly purged
all previously deleted items. While these will not be visible to you, they may continue
to reside in the underlying Groove tables, which is not desirable and could lead to
other issues.

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10. When rolling forward a CAW, I received a tray service error pop-up in the
bottom right corner of the screen during the roll forward process. What do I
do?

This pop-up can be ignored. However, if it persists after the roll forward process is
complete, please contact your local support team.

11. QUESTION DELETED

12. QUESTION DELETED
13. QUESTION DELETED
14. On roll forward, I received an error message similar to one of the following:

Some 'TOC' entities were not rolled forward because of validation messages.
(M0164).

Assertions do not match. (M0172).

Some FSA (Financial Statement Area)' entities were not rolled forward because of
validation messages (M0164)

What do I do next?
There may be some situations on roll forward when documents, some conclusions and
fields within some of the screens are not carried across into the next years file. In
addition, some ToCs/SAPs/OSPs may not roll forward where they relate to FSAs and
assertions that have not been rolled forward. You will need to complete manually
these fields again, if relevant, in the next years CAW. However, as you are required to
re-consider the appropriateness of all items that are rolled forward, the completion
of these fields can be performed as part of that process.
Where documents or tests have not been rolled forward, you will receive a warning
advising them of the items concerned and you will then need to copy them across
from the prior year file, if it is relevant to do so.

15. QUESTION DELETED

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16. How do I roll forward a Pentana Checker file?

Once a CAW is archived, working papers within the archived CAW are locked and
cannot be edited further. When Pentana Checker files are launched from within
archived CAWs, users are reminded that the file is marked as read-only. As such, the
roll forward option in Checker is grayed out. However, Checker files in archived CAWs
can still be rolled forward to create a Checker file for the current years audit, by
following a few simple steps.
To roll forward a Checker file, first launch the Checker file from the archived CAW.
Next, close the Responses box and a list of local Checker files appears.

To roll the Checker file forward:

1. Select last years Checker file from the local listing of files,
and Save As to the desktop.
2. Choose Yes when asked to update the default Answer
File Directory.
3. Close the Pentana Checker application.
4. Launch the saved Checker file from the desktop.
5. From the Checker tool bar, select file > roll forward, and
update the year-end.
This will create a current year Checker file on your PCs desktop that can be dragged
into the CAW Document Manager, and completed for the current year audit.

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17. I have rolled forward a CAW into the Small library. Previously, the team has
documented controls in the Controls Matrices and included ToCs in the Audit
Plans. This year, the team has opted to document controls in the Risk
Questionnaire and has designed an audit strategy based on SAPs and OSPs
only. Now, in the Design Audit Plans of the roll forward CAW, the Total
Assurance planned is incorrect as it includes the assurance from ToCs
identified in the original CAW but the ToC line is hidden in the current year
CAW. How do I resolve this?
This issue has arisen because in the prior year, the team has included ToC assurance of
an R Factor of 2 in their audit strategy shown in their Design Audit Plan and in this
year, they have elected to use the Risk Questionnaire to document their controls
assessment - a decision which also hides the ToC assurance line in the Audit Strategy
section in the Design Audit Plan but does not clear the R factor of 2.
To resolve the issue:

Change the answer in the Scoping Questionnaire about Controls Assessment from
Risk Questionnaire to Controls Matrices

Save the Scoping Questionnaire

Generate the CAW structure

Go to the Design Audit Plan(s) - and wherever there is 2 entered into the ToC
Assurance Line in the Audit Strategy Box - make it 0

Save the Design Audit Plan(s)

Go to the Scoping Q - change the answer back to Risk Questionnaire and save the
Scoping Questionnaire

Generate the CAW structure

Review the Design Audit Plan(s) and the assurance totals should be correct.
Review the Risk Questionnaire to ensure that the details previously entered into
the Controls section has also returned.

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Cloning
1.

Can I clone an archived CAW?

If you need to clone an archived CAW, when you call it back from Central Storage, you
must select Invite me to this CAW. Do not select Create a read-only copy. If you
do, the clone is created but you will be unable to complete any screens as the clone
will have taken across the read only status from the original archived CAW.

2.

Ive cloned a CAW, but why are no initials shown against the ticked
completed boxes in the Execute FSA Audit Plan sections?
When a CAW is cloned, the audit tests ticked as completed in the original CAW will
remain as ticked in the cloned CAW, however the user initials are cleared in the cloned
CAW. To insert the initials in the cloned CAW, the box must be unchecked and checked
again.

3.

Can I clone a CAW from a local copy? Will the cloned CAW synchronise with
Central Storage?
You can clone a CAW from a local copy. Assuming that the CAW was created using a
library designed to synchronise with Central Storage, when the CAW structure is
generated for the first time, the Databridge will be invited and the CAW will start to
synchronise with Central Storage.

4.

I have cloned a CAW, but even though I answered Yes to the questions
regarding Groups, Use of Experts, Use of Service Organisations, and
Reliance on Internal Audit in the Scoping and UIC Questionnaires, why can I
not see the relevant templates/ checklists for these topics in the Document
Manager?
In the Scoping questionnaire and UIC questionnaire, there are questions relating to
groups, use of experts, use of service organisations and reliance on internal audit that,
if answered yes, enable templates/checklists in the Document Manager. If these
questions are answered no, the documents remain hidden and cannot be seen in the
Document Manager.
If in the original CAW, these questions have been answered no, but answered yes in the
cloned CAW, the relevant documents WILL NOT appear in the Document Manager.
You will have to add the documents that you need into the Document Manager
manually. The documents can be copied from another CAW or are available on connect
- connect/A&A/Audit/Templates
[Known issues document line 130]

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5.

I have cloned a CAW and chose the option to keep all answers but when I
open the cloned CAW for the first time, I cannot see the completed Controls
Matrices and Audit Plans. Why?
Please note that what comes across to the new CAW will depend on when the cloning
process was performed. For example, to see the Design and Execute Audit Plans, the
team must have cloned the CAW after completing the Design Audit Plans in Folder 3,
Design Audit Response.
Remember that even if you choose keep all, some information is never cloned and
will need to be input into the CAW. For example, the FSA values and Materiality values
are always cleared and so the Enter FSA Data and Set Materiality screens will need
to be completed. Once this is done and the team has reviewed the FSA and Cycles
screen relevant to the new CAW, when they generate the CAW, they will be able to see
the completed Controls Matrices and Design Audit Plans with the tests shown.

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Library
1.

I understand that there are settings within the library that mean review
points and other points are removed from the file at archiving. Is this
correct?
This is correct, provided the library used for the CAW is set to purge.
In the International Core library, these settings are turned off and therefore no points
are removed from the CAW (known as purging) on archive. This means that any Review
Points that are not cleared or still within the CAW at archive will remain in the CAW
and will be visible when the CAW is retrieved from archive. Cleared and removed
Review Points will not remain on the CAW.
A member firm can choose to turn purging on through the library maintenance
settings. For assistance with this, the library maintainer within a member firm needs
to raise a Software functionality How to ticket in the BDO Support system, assigning
the ticket to the APT Functional 'How To' Support team and to the category Soft
Library Issues.
Note it is the responsibility of each member firm to ensure that the settings chosen
are appropriate for the local laws and regulations pertaining to that member firm. For
example, not all countries may purge review points from the file.

2.

A new library has been issued by my member firm. I am currently working

on a CAW can I switch to this new library?
It is not possible to change libraries once a CAW is in progress unless the CAW is rolled
forward when the team can choose the new library as part of the roll forward
process.
As not all information in a CAW is rolled forward, this is not advisable unless the CAW
is at an early stage or it is vital that the teams answer new questions in the
questionnaires. If a member firm wants teams to use new versions of templates, they
can be provided to the users outside of the APT and the users can drag them into the
Document Manager when they need them.

3.

Where can I find information about the small and micro libraries?
Issue 03 of the Audit Approach and Software Tools communication includes details on
the criteria for using the small and micro libraries. There is also a dedicated page on
connect for smaller audit engagements.

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4.

Where can I find the Small and Micro libraries?

The Small and Micro libraries (along with the Core library, the Non-Financial Statement
Audit libraries and all related Training libraries) can be found under the English Culture
within the ASF Template Portal (TEP).
To subscribe to the English culture:
1)

From the APT Settings in the APT Desktop, choose English on the left hand side
headed Available Cultures and click the Right Arrow button in the middle to
subscribe.

2)

Click OK, close and re-open the APT Desktop.

3)

Wait until the TEP has synchronised and then any libraries within the English
culture will be available for use.

If your member firm is not a member of the ASF, access to these libraries is obtained
by asking your member firms library maintainer to raise a Software functionality
How to ticket in the BDO Support system, assigning the ticket to the APT Functional
'How To' Support team and to the category Soft Library Issues.

5.

What are the main differences between the small, micro and core libraries
and why do these differences exist?
The APT has been designed with scalability in mind so that it can be used on audits for
clients of all sizes and all degrees of complexity. We achieve this scalability through
using different libraries.
Whilst the BDOAA applies to all audits, irrespective of the size and complexity of the
client, the extent of documentation required for a small, simple client would typically
be less than for a larger client. The small and micro libraries have been compiled with
this in mind, using the considerations specific for smaller entities incorporated into
the ISAs and the BDO Audit Manual.
Examples of the changes made to the Core library are:

The UTE, UIC and ITE questionnaires have been combined into one Risk
Questionnaire.
The Risk Questionnaire contains fewer questions than the combined number of
questions within the UTE, UIC and ITE. The number of questions within the Risk
Questionnaire in the micro library has been further reduced

There are fewer default items (FSAs, GFSA, Cycles, GAAs) which appear when a
CAW is opened. The number of default items varies between the small and micro
libraries

When a Design Audit Plan is opened for the first time, it will be populated with
typical audit tests relating to the FSAs that are associated to the cycle to which

81

the plan relates. These tests will need to be reviewed and tailored to the facts
and circumstances of the client and must be deleted if they are not relevant

6.

Certain templates (such as the ETD and PAR) have been amended to reflect the
nature of the engagements that would be documented using the small and micro
libraries.

I understand that one of the criteria for using the small and micro libraries
is the number of audit hours. What are the criteria for each library and why
have they been set as they have?
The hour criteria for the complete audit team are:

20 budgeted audit hours for using the Micro library; and

100 budgeted audit hours for using the Small library or 200 budgeted hours if the
team uses the alternative to the Controls Matrix for documenting the controls risk
assessment.

The audit hours do not include time spent on bookkeeping, long form reporting, the
preparation of the financial statements or extensive regulatory requirements.
The small and micro libraries are intended for use on less complex clients and along
with the other criteria for use (which can be found on connect), the hours criteria
have been set with this in mind.
The use of the small and micro templates is not meant to be restricted by the audit
hours criterion. If you have engagements that meet all other characteristics set out in
the criteria; but the hours are expected to be marginally above the hours criterion,
then depending on local policies and procedures in this area and the engagement
partners approval, it may be possible to use the small library.
Even if the engagement meets the criteria for using the small or micro libraries, the
use of the relevant library must be discussed with the engagement partner to ensure
that they approve of its use before the CAW is created.

7.

I would like to use the small library on an audit engagement and I believe
that the engagement meets all the criteria for use. How do I record this and
what approval do I need?
You confirm that you have discussed and agreed with the engagement partner that you
will use the small/micro libraries and that all of the criteria are met by answering the
following in the scoping questionnaire:
Confirmed, it is appropriate to use this template:
Yes
No (Please delete the file and commence planning on another library)

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8.

Within my member firm, we would like to amend the criteria for using the
small and micro libraries. Is this permitted? What changes can be made?
Yes. If a member firm wishes to revise the criteria when customising their local
libraries, they need to discuss and obtain approval from the Global Head of Audit and
Accounting. To obtain the approval, ask your member firms library maintainer to raise
a Software functionality How to ticket in the BDO Support system, assigning the
ticket to the APT Functional 'How To' Support team and to the category BDO AA Other.
Any changes made to the criteria must still reflect the principle that the small and
micro libraries are for use on less complex engagements. For example it is not possible
to use either library if the client has a complex IT environment as the appropriate
questions are not included within the Risk Questionnaire.

9.

QUESTION DELETED

10. When should a CAW be created in the Overflow Library?

If you are in the situation where the CAW will be over 1GB and cannot be reduced in
size (see Q11 below), it is recommended that you create an Overflow CAW, using the
BDO International Audit Overflow library, which, for ASF member firms, is available
under the English culture. Guidance as to how to use this library can be found on the
APT Guidance page on connect.

11. What should I do to reduce the size of a CAW before creating a CAW in the
Overflow library?
Before using an overflow CAW, first attempt to reduce the main CAW size by reviewing
scanning resolution practices as well as emptying the Recycle Bin and removing
unnecessary documentation such as entire reports or workbooks prepared by the client
that are not audit evidence that supports our audit opinion. Guidance regarding
working with large documents within the APT will shortly be issued on connect.

12. How many folders does the Audit Overflow library have? Is it a replica of the
Financial Statement Audit libraries?
The Overflow CAW library is based on the Skeleton Library and has only three folders
and a limited number of standard documents as shown in the screenshot below:

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13. What happens when I generate the CAW structure when using the Audit
Overflow Library?
An invitation to the Central Storage will be sent and the CAW will start to synchronise
with Central Storage. Generating the CAW structure will also trigger the Engagement
Partner Checklist and the Engagement Sign off screen in the Completion and Reporting
folder.

14. If relevant to the facts and circumstances of my engagement, can an

Overflow CAW be cloned, exact copied and rolled forward?
Though this is expected to be a very rare occurrence, an Overflow CAW can be cloned,
exact copied and rolled forward.

15. How do I link the Overflow CAW with the Main CAW?
In the Overflow CAW

The first question in the Planning Questionnaire states that the CAW is an
Overflow CAW and shows a table in which the team will document information
regarding the CAW that the Overflow CAW is intended to support (the Main CAW.
This information (available from the APT Desktop) creates a trail that ties the
overflow CAW back to the main CAW.

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In the Main CAW

In the Main CAW, clearly document in a summary memo (Overflow Overview

Memo) the section (or sections) of the audit that exist in the Overflow CAW, and
include in the summary memo the Client ID, Client Name, CAW Name, FS end
date, and CAW URI of the Overflow CAW. It is recommended to include
placeholder folder or documents in the relevant areas of the Document Manager
of the Main CAW that refer to and describe the location of the relevant working
papers in the overflow CAW. Consider using the APTs Manual working paper
functionality for this purpose.

It is not possible to hyperlink evidence documents that exist in the Overflow CAW
to any document or the planned procedures on the Execute FSA Plan screens in
the Main CAW. Instead, add descriptions of the supporting working papers to the
Results box, along with a reference to the Overflow Overview Memo, for the
related procedures in the Main CAW.

16. From where do I get the information to be input into the table in the
Scoping Questionnaire in the Overflow CAW?
The Client Name, Client ID, CAW Name and End FS Period can be obtained from the
APT Desktop.
The CAW URI is the underlying identification code that is essential to proper
identification of any CAW. The CAW URI for the main CAW can be accessed by choosing
CAW Information from the Tools Menu within the CAW or by pressing the Shift key and
concurrently right-clicking on the CAW name on the APT Desktop.
In the Main CAW:

85

OR
In the APT Desktop:

Rather than type the CAW URI into the table, select all the text that appears in the
information dialog box, and copy (right click, copy) and paste into the CAW URI field
in the table. Remember this needs to be the URI of the Main CAW, not the URI of the
Overflow CAW.

17. In the Overflow CAW, the second question in the Planning Questionnaire
requires the team to document the archiving rules that they will follow.
How do I answer this?
The archiving rules for the Overflow CAW must be the same as those to be followed in
the Main CAW therefore the answer to the question in the Overflow CAW must match
that given in the Scoping Questionnaire in the Main CAW.

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CaseWare
1.

How do I set up the link between CaseWare and the APT?

Before linking to the APT, the CaseWare file must be extracted and saved
into a Shared folder on one team members PC.
Navigate to CaseWare settings using the following spanner/wrench icon.
Select the CaseWare tab.
1.

Click on Browse and locate the CaseWare file. Note that typing the file path will
not correctly locate the CaseWare file.

2.

Group must correspond to CW Grouping number (1-10) which represents the FSAs.
If CW file is protected, enter Username and password.

3.

Select OK and the CaseWare file is now linked to the APT.

2.

QUESTION DELETED

3.

There are some conflicts with the CaseWare documents and the documents
in the APT. How do I prevent this?
The APT automatically gives documents a reference when the CAW is generated and so
may create a reference that conflicts with that used in CaseWare.
To prevent such errors:
1) Link the CaseWare file before you generate the CAW.
2) Ensure that all the documents that have come across from CaseWare have been
properly re-allocated to the correct folder (such as moving the 2.09 PAR to the
appropriate area in Folder 2, Identify and Assess Risk) and then generate the CAW.
3) Conflicts can also happen when the file names within CaseWare have forbidden
characters (_*&^, etc). Therefore, amend the file names in CaseWare before linking
to the APT.

4.

Does the synchronisation between CaseWare and the APT happen

automatically once the link between the two applications has been
established?
No. Synchronisation between CaseWare and the APT only occurs when you click on the
CaseWare synch icon in the CAW toolbar
.

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5.

Sometimes, within the CAW I have missing/ incomplete CaseWare folders

and documents when synchronising CaseWare with the APT. What can I do to
bring across the missing information?
The first thing to do is wait, as the documents and folders should all come across. If
nothing happens after a while, it may be a screen refresh issue so simply closing the
CAW and re-opening may work.
Likewise if you notice that there are items in the APT folder within CaseWare that are
missing, use F5 in the CaseWare file to refresh the CaseWare document manager.

6.

Is the CaseWare file that I have linked into the CAW also backed up to the
DataBridge and Central Storage?
No. The CaseWare file is not synchronised with the CAW, so you should continue to
back-up the CaseWare file as you would normally do.

7.

QUESTION DELETED

8.

I have linked a CaseWare file to a CAW and have then cloned that CAW. In
the original CAW, I moved CaseWare and CaseView links into the correct
place in the document manager, but these seem to have been deleted in the
cloned CAW. Can I move them again in the cloned CAW?
When the CAW is cloned, the CaseWare and CaseView links are deleted from the
folders to where they were moved in the original CAW and so you will need to move
them again in the cloned CAW.
[Known issues document line 149]

9.

With which versions of CaseWare is the APT compatible?

Release 2.3 and higher are compatible with CaseWare 2011.
Release 2.5 is compatible with CaseWare 2012
Release 2.6 is compatible with CaseWare 2013 and 2014.

10. Can any team member link the CaseWare file to the CAW?
No, only the Conflict Manager can link the CaseWare file to the CAW.

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11. Why do I receive an error message when trying to open CaseWare

documents that contain a / in their title from within the APT?
The APT is unable to open CaseWare documents that contain a / in the title and so
you will need to rename the CaseWare documents.
If the document is a CaseWare lead sheet, it can be renamed and renumbered within
CaseWare. If the document is an evidence file, the document needs to be renamed in
the CAW (it is no longer in the CaseWare file) by right clicking on the name of the
document and selecting Rename from the APT context menu.
[Known issues document line 120]

12. I noticed that documents and leadsheets within CaseWare that contain a
slash in the title cannot be opened from within a CAW. How can I open
them?
If the document is a CaseWare leadsheet, it can be renamed and renumbered within
CaseWare. If the document is an evidence file, the document will need to be renamed
in the CAW by right clicking on the name of the document and selecting Rename from
the context menu.

89

Groups and Cross-border working

1.

I have answered the questions in the Scoping Questionnaire relating to

Groups Yes but I am not working in a Group situation. Should I just delete
the Groups documentation that is in the document manager or should I go
back to the scoping questionnaire and change my answers to the question?
Depending on the answers provided in the Scoping or UIC questionnaires, certain
documents such as the Groups documentation, become visible or are hidden in the
Document Manager. If the answer to a question in one of the questionnaires is
incorrect, go back and revisit the answer. Do not delete the relevant documents as any
manual deletions will break the links to the questionnaire and will result in an error
when you go back to the questionnaire to change your answer.

2.

How do I invite someone from another BDO Member Firm to a CAW?

IMPORTANT Before inviting someone from outside of your own member firm, you
must consider the risk management aspects of transferring data outside of your
member firm and obtain, where relevant, the relevant sign-offs. Once this has
been done, you will also need to consult your IT team or the ASF to ensure that the
requisite arrangements regarding firewalls and certificates have been made.
As the COP will only list people within your own member firm, you will need to invite
them by email. To do this, type in the email address in the invite team member box at
the bottom of the Team Explorer. Groove will accept the invitation automatically,
and so the recipient will be able to open the CAW from their APT desktop when they
next open the APT. This will not work unless you use MS Outlook.

3.

Can I invite team members from any BDO Member firms if I need to?
Yes, using the invite by email functionality. However, before inviting team members
from other member firms, there are legal, risk management and IT considerations that
need to be discussed within your member firm. In particular, IT permissions need to be
set between the two member firms to allow the transmission of information.
Consult your member firms APT champions as to the policies and procedures on cross
border working for your member firm.
Guidance regarding the APT and cross border working can be found on connect.

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4.

What role should I give a team member who I have invited from another
BDO Member Firm?
In the Team Explorer, after entering the team members email address in the box
under the heading Invite team member and pressed OK, a role needs to be allocated.
The default role is preparer.
When allocating a role to the new invitee, consider what they need to be able to do in
the CAW:

If the new invitee is reviewing the CAW for group or other purposes, and does not
need to add anything to the CAW and will document their review outside of the
APT, then a guest role is appropriate. For group reporting purposes, this is the
most likely scenario.

If the new invitee is an active member of the audit team and is performing audit
work, then select the role appropriate to the work allocated to them (ie preparer,
detailed reviewer etc).

Guidance regarding the APT and cross border working is available on connect.

5.

I am a component auditor, how do I answer the group questions in the

Scoping Questionnaire?
The Scoping Questionnaire includes 2 questions related to groups:
1)

Question 9 is this an audit of group financial statements?

2)

Question 10 is this engagement the audit of a component and another auditor

will be relying on your work?

Guidance for answering these questions is explained below:

Is this an audit of group financial statements?

The component auditor would answer No to this question as their work is not an
audit of the group financial statements.
Is this engagement the audit of a component and another auditor will be relying
on your work?

The component auditor would answer Yes to this question.

Where the engagement is both the audit of a component and also an audit of
group financial statements (for example, the component auditor is also
responsible for auditing a sub-group) and the work is completed in the same CAW
-

The component auditor would answer Yes to both Question 9 and 10.

Please refer to paragraphs 42.9 and 42.116 to 42.126 in the BDO Audit Manual for
further guidance as to the responsibilities of the component auditor.

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6.

I am working on an engagement where another member firm A is the group

auditor and we have to prepare our work under the auditing standards of
the country of that member firm. We have been requested to use the
library of that member firm. How do I access this library?
Where your member firm is within the ASF, you need to check that the library has been
made available by the other member firm within the Template Portal within the ASF
and if so, under which culture.
If the library is not within the Template Portal, you will need to request the library
maintainer from member firm A to raise a Software functionality How to ticket in
the BDO Support system, assigning the ticket to the APT Functional 'How To' Support
team and to the category How to Library Issues.
Where your member firm is not within the ASF, your library maintainer will need to
liaise with the library maintainer from member firm A to get access to the library.
Once the library from member firm A is in the TEP that you can access, you need to
select the culture where the library is housed and then synchronise the TEP (i.e. just
launch the APT and ensure the TEP sync date is current). Once this has been done,
then the library will then be available for you to use.

7.

I am a component auditor for an overseas group. If I set up a CAW first to

audit the reporting package, and then to complete the audit of the local
statutory financial statements, what archiving rules will apply?
In general, local regulations drive the requirements concerning archiving periods and
the starting point of the house-keeping period for any audit of statutory financial
statements.
For the group CAW, the group auditor archives their group CAW based on their local
rules. The reporting pack plus any supplemental information that was sent to the
group auditor as part of group reporting is included in their CAW and archived in
accordance with their local rules.
It is recommended that once you have finished your audit of the reporting package,
make a local copy of the CAW and keep it separately (e.g. on your firms server) as a
proof of the work completed at the point in time when you gave clearance/opinion on
the reporting package.

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8.

Does the rationale set out in Audit Manual 23.82-23.87 Multi-location

Considerations also apply to group situations? That is, if the performance of
controls to be tested is consistent over all components, do we treat each
component as a separate population or consider the controls performed
within the group as a single population and draw sample from the group as a
whole? We provide an opinion on the group financial statements as well as
on statutory financial statements for (some of) the components.
Yes, the guidance where relevant does apply to group situations. There is the added
'concept' that if the control is performed centrally, then there is one population and
we need to make sure that we were happy that the control did cover all components
and was treated in the same way irrespective of the component concerned. This would
be for group purposes.
However, where there is also a statutory audit for the component, you need to
consider whether the control is precise enough considering the level of performance
materiality for the opinion on the statutory financial statements for the component. If
it is, then you may not need to extend the sample. If it isnt, then if you wanted to
take TOC assurance, you will need to find another control that is precise enough to
test. Otherwise, you will need to reconsider your audit strategy for the audit of the
statutory financial statements.

9.

I have received an invitation to a CAW from another member firm using the
invite by email functionality so I can work on the engagement. Can I forward
this invitation to the partner on the engagement who also needs to have
access to the CAW?
Do not forward any invitations you receive to CAWs using the invite by email
functionality. If the partner, or any other team member, needs access to a CAW,
contact the other engagement team and request that they send these team members
an invitation.

10. We are the group auditor of a group with more than 100 separate legal
entities. We issue a group audit opinion as well as audit opinions for each of
the 100 legal entities. The business of the group can be divided into 6
segments containing 10-15 separate legal entities in each segment, all of
whom have similar characteristics and the businesses are managed and
controlled in a same way. i) Can we document all entities of each segment
within one CAW? If so, how would we complete the Enter FSA data and Set
materiality screens? OR ii) Can we perform scoping and risk assessment
procedures for a segment and then clone the CAW for each legal entity to
enter specific details and tests?

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Both options are possible, assuming that there are no local policies, procedures or
regulations that require you to have a separate audit file (CAW) for each entity. The
overriding considerations if you combine more than one audit into a CAW are:
1.

The entities to which the CAW relates are similar

2.

The CAW is easy to follow and easy to review.

3.

It is clear what audit evidence supports which audit opinion.

4.

The audits that you combine into a CAW will have the same or very similar audit
opinion dates and therefore archive dates.

When you have combined the audits of more than one entity into a CAW, consider:

Enter FSA data/Scope in FSA screens you can check the box Set FSAs without
figures which means you will not enter any numbers into the Enter FSA screen and
so will need to scope out the FSAs/Assertions that are not relevant in the Scope in
FSA screen. You will need to attach a document into the APT which demonstrates
which FSAs/Assertions have been scoped in for each entity

Set Materiality Screen you will need to attach a document into the APT with
the materialities, performance materialities and clearly trivial levels for each
entity included within the CAW. In the screen itself, you can enter the materiality
for one of the entities and you will need to document your approach for
materiality in the rationale box in the screen.

You will need to be able to clearly demonstrate that you have sufficient
appropriate audit evidence for each audit opinion you sign. Therefore you will
need to consider how to structure your working papers to make this clear for
example, for the Execute FSA Audit plan for Accounts Receivable, you can create
an Excel workbook for each entity containing the audit evidence for Accounts
Receivable for that entity and attach these into the CAW.

If you choose to follow your option 2: to gain the maximum efficiency from the cloning
process, you can consider cloning the CAW just before planning is signed-off. This
means that you will have the completed Design Audit Plans in the cloned CAWs which
you can then tailor for the individual entity rather than having to create audit plans
for each entity from scratch. If you identify a control performed centrally in the
group, you may even consider to first document this central control in one CAW then
clone this CAW for the segments and continue with the documentation of segmentspecific audit planning (for details regarding multi-location considerations please refer
to FAQ Groups question 8).
Please note you will also need to consider how to deal with the group file, which you
may find easier to keep as a separate CAW.

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11. I am planning to invite someone from another member firm to a CAW. Does
the team member from the other member firm have to be using the same
version of the APT as I do?
When working cross border, all team members, including those from the guest
member firm must use the same version of the APT. This is to prevent any
compatibility issues and any confusion regarding support provided to the joint
engagement team.

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Non-Financial Statement Audit Libraries (From Release 2.6)

1.

What Non-Financial Statement Audit libraries are available?

Internationally, three non-financial statement audit libraries have been issued:
1. A Review Library for review engagements under ISRE2400 (Revised) - Engagements
to review historical financial statements)
2. An Agreed Upon Procedures Library for engagements under ISRS4400
3. A Skeleton Library which can be tailored by library maintainers for non-financial
statement audit engagements (for example a compilation, or an ISAE3402/SSAE16
report).

2.

I have APT Release 2.5 installed on my PC; can I use any of the Non
Financial Statement Audit Libraries?
No. The non-financial statement audit libraries can only be used by team members
who have APT Release 2.6 installed on their PCs.

3.

What happens when I generate the CAW structure when using a Non
Financial Statement Audit Library?
When you generate the CAW structure, the folder and document structure in the
Document Manager are created based on the details you have entered in the Scoping
phase. At the very least materiality must be assessed before a CAW structure can be
generated.
If you are using one of the International Non-Financial Statement Audit libraries, the
invitation to Central Storage has been disabled and so the DataBridges will not be
invited to CAWs created using these libraries even though the CAW structure has been
generated. This means that there will not be an automatic backup or copy in Central
Storage. The final version of these CAWs will be the local GSA copy created
immediately after archiving. (Note: The settings on these libraries will be revised to
connect to Central Storage once the limitations on numbers of CAWs per DataBridge
have been addressed, currently expected to be during 2015).

4.

Why cant I see the Risks tab in the Notes Panel?

The Non-Financial Statement Audit Libraries have had the risk functionality removed
as no detailed risk assessment would be required for the types of engagements that
would use these libraries. This means that a risk cannot be added to the CAW and the
risk tab in the Notes Panel is not visible. Further, CAWs created using the Non-Financial

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Statement Audit library do not contain any Controls Matrices, the 2.99 Evaluation of
Potential Risk screen or any audit plans. These screens are not available as they are
part of or use the output from the financial statement audit risk assessment process.

5.

In the Scoping Questionnaire in the Review Engagement Library, I can select

to show the work plans either as combined or individual. What does each of
these options mean and in which circumstances would each option be
chosen?
In the Scoping Questionnaire, users are provided with the option of completing one
work plan for all of the GAA/GFSAs, or breaking them out into individual plans (one for
each GAA/GFSA).
Users have a choice as to their preferred structure. For larger and more complex
engagements, it is likely to be more practical from an execution and review
perspective for the team to break the GAA/GFSAs into individual work plans.
Conversely, in a smaller engagement, it may be more efficient from an execution and
review perspective to include all of the designed procedures in one work plan.

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Glossary
A&A

Audit and Accounting

AAP

Audit Archive Portal

ALC

Activity Level Control

APT

APT was, prior to Release 2.6, also known as the Audit Process Tool

ASF

APT Shared Facility

BDOAA

BDO Audit Approach

CAW

Client Audit Workspace

ELC

Entity Level Control

ETD

Engagement Team Discussion

FAR

Final Analytical Review

FRCP

Financial Reporting Close Process

FSA

Financial Statement Area

GAAS

General Accepted Auditing Standards

GAA

General Audit Area

GAT

General Audit Test

GFSA

General FSA

IAASB

International Auditing and Assurance Standards Board

IDEA

Data analysis software commonly used by BDO Member Firms

IFAC

International Federation of Accountants

IFRS

International Financial Reporting Standards

ISA

International Standards on Auditing

ITE

IT Environment

ITGC

IT General Control

OSP

Other Substantive Procedure

PAR

Preliminary Analytical Review

PSR

Planning Summary Report

SAP

Substantive Analytical Procedure

TCWG

Those Charged With Governance

TOC

Test of Control

UIC

Understand Internal Control

UTE

Understand the Entity

WCGW

What Could Go Wrong