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CASEWARE

AUDIT INTERNATIONAL

GETTING STARTED GUIDE

EXISTING USERS


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Copyright and Trademark Notice

Copyright 2013 CaseWare International Inc. (CWI). All Rights Reserved. Use, duplication, or disclosure by the

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This publication may only be copied and otherwise used as permitted in the applicable license agreement and,

subject to the express terms of such license, use of this publication is subject to the following terms and conditions:

All copyright and other proprietary notices must be retained on every copy made.

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This publication is provided as is without warranty or condition of any kind, either expressed orimplied, including,

but not limited to, the implied warranties of merchantability, fitness for a particular purpose, or non-infringement.

This and related publications may include technical inaccuracies or typographical errors. Changes are periodically

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responsibility for and disclaims all liability for any errors or omissions in this publication or in other documents, which

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Printed and bound in Canada.

CaseWare International

469 King Street, 2nd Floor

Toronto, Ontario, Canada M5V 1K4

Telephone: 416-867-9504

Fax: 416-867-1906

Website:http://www.caseware.com

Revision Date CommentA December 2010 V2010.00

B June 2011 V2011.00

C August 2011 V2011.10

D September 2011 V2011.20

E January 2012 V12.00

F June 2012 V13.00

G February 2013 V14.00
http://www.caseware.com/http://www.caseware.com/http://www.caseware.com/http://www.caseware.com/


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Table of Contents

Page

1 GETTING STARTED ...................................................................................................... 11.1 Overview of Audit International ..................................................................................................... 11.2 System Requirements ................................................................................................................... 2

2 UPDATING EXISTING AUDIT INTERNATIONAL MASTER TEMPLATE.................................... 32.1 Download your Audit International update installation .................................................................. 32.2 Make a backup of your existing master Audit International template ............................................ 32.3 Install and update Audit International master template ................................................................. 32.4 Reviewing and making further changes ........................................................................................ 4

2.4.1 Updating document and content version ...........................................................................................42.5 Firm Repackage and Distribution .................................................................................................. 5

3 UPDATING EXISTING AUDIT INTERNATIONAL CLIENT ENGAGEMENT FILES........................ 63.1 Install the Firm authors repackaged template.............................................................................. 63.2 Updating each client file to the new version .................................................................................. 6

3.2.1 Notification of an update ....................................................................................................................73.2.2 Update from Template Notification ....................................................................................................73.2.3 Template Update ...............................................................................................................................83.2.4 Updating Groupings ...........................................................................................................................83.2.5 Updating Settings ..............................................................................................................................93.2.6 Updating Documents .........................................................................................................................93.2.7 Updates to procedures in Work programs and Checklists ............................................................... 10

4 CREATING A CLIENT FILE........................................................................................... 114.1 Creating a New Client File based on Audit International ............................................................. 114.2 Creating a New Client File from Existing Client Data .................................................................. 12

5 GETTING HELP.......................................................................................................... 135.1 Troubleshooting: Did you encounter problems? ......................................................................... 135.2 CaseWare QuickVids .................................................................................................................. 135.3 Technical Support ........................................................................................................................ 135.4 What you need to tell us .............................................................................................................. 145.5 Contact Us ................................................................................................................................... 14

6 APPENDIXCONTENT UPDATE LISTING OF DOCUMENT CHANGES................................ 15


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1 Getting Started

1.1 Overview of Audit International

CaseWare International Inc. licenses certain content for Audit Internationalunder agreement with the

Canadian Institute of Chartered Accountants (CICA). The content provides non-authoritative guidance onapplying International Standards on Auditing (ISAs) issued by the International Auditing and Assurance

Standards Board (IAASB).

The CICA describes their ISA Engagement Forms as "a comprehensive practice assistance tool designed

to assist practitioners with the implementation of International Standards in the audit of small- and

medium-sized enterprises. Developed by the authors of IFACs Guide to Using International Standards on

Auditing in the Audits of Small- and Medium-sized Entities, these forms will assist you in meeting the

needs of individual engagements according to IFAC's international auditing standards, and provides you

with the added functionality of completing them electronically."

The content is updated on a regular basis by the CICA and practitioners should ensure that they are

using the most up to date version of all forms.

Condensed audit forms ("c" forms) are abbreviated versions of the standard ISA audit forms. They are

designed primarily for use on smaller engagements by auditors who understand the ISA requirements.

Compliance with ISA requirements is required regardless of what forms (standard, condense or memos to

file) are used. Additional information is provided on the use of "c" forms on Form 001c.

The sample forms, checklists, work programs and tools provided in the template are useful practice aids

that can save time and money while ensuring completeness and consistency. However, these practice

aids do not address the wide range of circumstances, risk factors or specific industry issues that may

exist for a particular client or groups of clients (such as those operating in a specialized industry).

Consequently, forms should always be tailored to address the known facts and circumstances of each

engagement.

For further information on applying ISAs to various sized entities, please see the IAASB articles available

on their website,www.ifac.org.

CaseWare has supplemented the CICA content with additional content covering areas not currently

addressed by the CICA.

Disclaimer

These forms are designed to assist practitioners in the implementation of the International Standards of

Auditing (ISAs) on the audit of small- and medium-sized entities. The forms are not intended to be a

substitute for the ISAs themselves. A practitioner should utilize these forms in light of his or her

professional judgment and the facts and circumstances involved in each particular audit.

CaseWare International Inc. disclaims any responsibility or liability that may occur, directly or indirectly,

as a consequence of the use and application of these forms.

Copyright

The Audit International template is copyrighted by CaseWare International Inc. Use of this template is

subject to CaseWare International Inc.s end user license agreement. All intellectual property rights in

the software and content remain the exclusive property of CaseWare International Inc. or the Canadian
http://www.ifac.org/http://www.ifac.org/http://www.ifac.org/http://www.ifac.org/


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2 CaseWareAudit International

Institute of Chartered Accountants as the case may be. When using this template you must comply with

the law, including without limitation, copyright laws.

1.2 System Requirements

The Audit International template is designed using CaseWareWorking Papers 2012.

To update your existing files, your Audit International master template and client engagement files mustbe Version2011.20, 12.00 or 13.00. To check the version of your engagement file or master template:

1. Open your master file or engagement client file.

2. Click on the Documentsbutton to open the document manager.

3. Open any Audit International document such as a checklist or a work program.

4. From the Helpmenu, select About Auditand check the version number.


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2 Updating Existing Audit International Master

Template

The firmscustomized master template should be updated by the Firm author. Once updated, the master

template can be further customized, repackaged and distributed to your users. The update includes

changes for both functionality and content. The installation of the update modifies the master template,

and installs files needed for the client file updates. Users need to update each of the existing client files.

A detailed list of changes to the content and functionality for each version can be found in theAppendixto

this guide.

2.1 Download your Audit International update installation

Download your Audit International update installation by:

1. From the download page, locate the most recent version of the update file.

2. Right click and save the CWUpdate.cwpfile. The file is saved to your hard drive inthe directory you choose. When saving to your computer, do not change the name ofthe file. This could result in an inability to install the software correctly.

Do the following:

a. Specify the directory where you want the file to be saved (preferably anempty folder) and click Save.

b. Close your browser.

2.2 Make a backup of your existing master Audit International template

Prior to installing the Audit International update, the Firm should make a back-up of your master Audit

International template.

To create a template back-up:

1. Close all instances of CaseView.

2. From Working Papers, select Tools | Templates.

3. Select the Template (Audit International) to back up, and select Repackage.

4. In the Template Package Wizard, click Next, then select the name and destination ofthe Output File.

5. Click Finish.

6. Save the back-up to a secure location.

2.3 Install and update Audit International master template

The Audit International update can be installed on the Firm authors copy of the master template. Once

updated, the firm author can review the changes, make further customizations if necessary and

repackage the master file. Your staff should install the firms repackaged master template with the update

rather than the downloaded update. If your firm does not make any firm customizations to the master

template, your staff can install the update as well.


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1. Ensure you have created a backup of your master template outlined in 2.2.

2. Using My Computer or Windows Explorer, locate and double-click theCWUpdate.cwpfile you downloaded in step 2.1. (The file is where your Webbrowser saved it.) This will begin the installation.

3. Follow the instructions on screen. Note: Updating the master Audit Internationaltemplate will take 10-30 minutes.

Note:Any new documents will be added at the bottom of each folder in your master file.

2.4 Reviewing and making further changes

Once the update has completed, review the changes applied to the master template and make further

customization to the template. Check the Whats new in 14.00 section of the help to review the

functionality updates. A detailed list of changes to the content and functionality for each version can be

found in theAppendixto this guide.

Best Practice:Open the AOGeneral settings documentto review the settings, emphasizing on the

items that are new to this version after each version update. Modify the settings as necessary to suit your

firm.

2.4.1 Updating document and content version

Use the version numbers in CaseView Document Properties to indicate when a document has been

modified or replaced, and when the content of a work program or checklist has been updated. The client

file Update process uses the version numbers to make updates to client files.

The following convention is used for content and document versions as well as versions used in

mappings/groupings:

The first digit of the version is reserved for changes created by CaseWare.

The second digit of the version is reserved for changes created by distributors.

The third digit of the version is reserved for firm authors.

As the firm author, in practice, you will only need to change this third digit . For example, if the current

version is 2.1.3, the next version to use would be 2.1.4.

2.4.1.1 To indicate that a document has been modified or replaced:

1. In the Document Manager, right-click the document that has been modified orreplaced, and select Properties.

2. In the CaseView Document Properties dialog, click the Templatetab.

3. In the Document Versionfield, type the new (increased) document version.


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4. Click OK.

Note:If there has been firm modifications to the AOGeneral optionsdocument, update the Document

version number as specified above as well.

2.4.1.2 To indicate that the content of a work program or checklist has been updated:

1. For each work program or checklist, open the document and update procedures.

2. Increase the version number of any existing procedures that has been modified.

3. Once complete, save and close the document.

4. In the Document Manager, right-click the document that has been modified orreplaced, and select Properties.

5. In the CaseView Document Properties dialog, click the Templatetab.

6. In the Content Versionfield, type the new (increased) content version.

7. Click OK.

2.4.1.3 To indicate that a mapping or grouping structure has changed:

1. In the Document Manager, from the CaseView Toolsmenu, select TemplateVersions.

2. In the Template Versions dialog, click the Generaltab.

3. Locate the field corresponding to the mapping or grouping that has changed. Forexample, if the Group 1 structure has changed, you will need to change the versionin the Group 1 Structure field.

4. In the field that you located in the previous step, type the new (increased) version ofthe mapping or grouping structure.

5. If additional mapping or grouping structures have changed, repeat steps 3 and 4 asneeded.

2.5 Firm Repackage and Distribution

If your firm has customized content or modified the template to better meet the requirements of your firm,

you will need to distribute your Firms updated templates tousers.

Any additional documents added by the Firm are added to the repackage and will be available to

engagements.

1. Close all instances of CaseView.

2. From Working Papers, select Tools | Templates.

3. Select the Template with the customizations, and select Repackage.

4. In the Template Package Wizard, click Next, then select the name and destination ofthe Output File.

5. Select Finish.

6. Retain a back-up of the templates.

7. Provide the repackaged Firm-customized template to your users.


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3 Updating Existing Audit International Client

Engagement Files

Client Engagement files can now be updated much more conveniently and easily from a Master template.

Users should install the firm authors repackaged templatewhich contains files necessary to update your

client engagement files. Once installed, when you open a client file, a notification window now informs

you that new updates are available. Dialog boxes enable you to control the updating of new functionality,

General Options Settings, changes to mapping and grouping structures, documents, and procedures in

work programs and checklists.

It is highly recommended that the update not be applied to a file after the engagement has been

started for the year.

Best Practice:If you are using the SmartSync version of Working Papers the update should be

performed on the Parent file after all sync copies have synced their changes to the Parent to optimize

performance.

The update can be performed on a sync copy as long as it has received all changes from other sync

copies.

3.1 Install the Firm authors repackaged template

1. Using Windows Explorer, locate the .cwpfile distributed by your firm. Your firmshould provide the location of this file.

2. Copy the file to your desktop and then double-click the file and the Setup programopens. The on-screen instructions will guide you through the installation process.

3. Unless otherwise directed by your firms IT team the files are installed to the followingdirectory: C:\Program Files\CaseWare\Document Library\ and C:\ProgramFiles\CaseWare\Library. If necessary, you can change the default paths.

4. Click Finish. The template installation will begin. Upon successful completion of thetemplate installation, a dialog will appear indicating such. Click the Closebutton tocontinue.

Note:The installation process may take several minutes.

3.2 Updating each client file to the new version

After the installation of Firm authors repackaged template, the master template is now up-to-date and

you are ready to update your engagement client files. The update is now accessible upon opening your

engagement client file.

Note:During the update process, a Back Up dialog may appear. This enables you to back up your client

file before performing any updates. In this dialog, type the location of the backup folder. Click OKto

perform the backup, or click Cancelto cancel the backup.


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3.2.1 Notification of an update

Open an active client file in Working Papers. A notification balloon appears at the top left of the document

manager, notifying an update is available. Click in the notification balloon to start the update process.

Note:You can also click Check for Updatesfrom the update popup menu Update From Template

Status , in the status bar near the bottom right of the window.

3.2.2 Update from Template Notification

An Update from Template Notification dialog appears that displays a list of the documents to be updated.

Click Yes to continue with the update, or click No to postpone the update. If you click Never, the

notification balloon will no longer appear when template updates have been made available.

Note:The update can still be manually performed by clicking Check for Updatesfrom the update popup

menu Update From Template Status.


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3.2.5 Updating Settings

If your firm author has updated the General settings such as the firm modifying the assertions or the risk

properties, the Settings dialog appears. This dialog will show only when the firm authors have made

changes to AOSettings document. Click Updateto update all settings, or click Skipto skip this step for

now.

3.2.6 Updating Documents

If documents have been added, deleted, or changed as part of this update, the Document dialog appears.

The file listing is collapsed by default. Depending on the number of documents that appear in this section,

you may need to click on each headingfor New Documents, Deleted Documentsand Updated

Documentsto open the listing of documents affected.

For each document in the update, click on the checkbox under Add, Delete, or Updateto include this

document in the update, or click N/Ato indicate it is not applicable and exclude it from the update. For

example, if a document does not need to be in this engagement file, under the New Documents, select

N/Aand the document will not be brought into the file. Once N/A is selected, the document will hide in the

dialog. Click the Show N/Acheckbox at the bottom to display all items that have been selected as notapplicable for this engagement if N/A was selected in error.

Click the Updatebutton to perform the document update, or click Skipto skip this step for now.


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3.2.7 Updates to procedures in Work programs and Checklists

If work programs or checklists contain new or updated procedures, the Procedures dialog appears. For

each work program or checklist in the update, click the N/Acheck box to ignore updates for this work

program or checklist. Click Updateto update all procedures in work programs and checklists that are not

ignored, or click Skipto skip this step for now.

The N/Acheckbox selections are retained with the engagement and will stay checked for all subsequent

updates. Click the Show N/Acheckbox to display all items that have been selected as not applicable for

this engagement.


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4 Creating a Client File

The Audit International template can be integrated with your client data in the following way:

Create a new file based on CaseWareAudit International template (i.e., no existing

client data at the time of creation)

Note

If security is enabled for Audit International, a message opens indicating that securityis enabled. A Log In dialog will appear where you can enter your user name andpassword. You will be required to log in a second time once the creation of the newfile is completed.

If Working Papers is open, on the Filemenu you can select Newto launch theCreate New File dialog.

4.1 Creating a New Client File based on Audit International

1. In CaseWareWorking Papers select File | New, then select Create a new file and

click OK.

2. Enter a name for your client file and select the Audit Internationalfile as the basefile. All components of the Audit International template are copied automatically toyour new client file.

3. The New File Wizard dialog will appear in Working Papers. Select the set of auditforms for the audit engagement. All components of the selected template are copiedautomatically into the new client file:

Auditif selected, only the documents tagged as Audit will be copied into theclient file.

Condensedif selected, only the documents tagged as Condensed will becopied into the client file. The condensed is a subset of the audit and is typicallyfor clients with small audits.

Optimiser checklistif selected, the optimiser checklist will open and based onyour response to a series of questions, determine which documents are notnecessary to your client file. The documents that are not necessary can bedeleted based on responses in the AOCR - Audit Optimiser.

Cancelif selected, all documents from the master file will be copied into theclient file.

4. After the copying is completed, the Engagement Properties dialog is displayed.Select the beginning and ending dates for your clients fiscal year. Click OK.

Note: Documents not found on the Document Manager after creation can be inserted fromthe Document Library.

1. In the client file, select Insert | New Document | From Document Library.2. Click the Source drop-down and select Audit International.

3. Select the document(s) you wish to include in your client file and click Add.


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4.2 Creating a New Client File from Existing Client Data

A new file can be created from a client data source. Company details, accounts, journal entries, and other

accounting data is imported from the specified data source and included in the new file.

1. Open CaseWare Working Papers and select Create a new file from client data andclick OK.

2. Bring in the trial balance by choosing one of three options:

Client data filebased on an existing QuickBooks1accounting file

Existing filebased on an existing Working Papers file

Other data sourcebased on another accounting package

3. Click Next. Choose the file whose trial balance data you wish to include in the newfile.

4. Click Next. Enter a name for your client file and select the Audit Internationalfile asthe base file.

5. Click Finish. All components of the template are copied automatically to your newclient file.

Note: Prior to the file opening you will be prompted to select either Audit or Condensed. Thiswill build the Document Manager with the base forms for the selected audit. The condensedis a subset of the audit and is typically for clients with small audits. Documents not found onthe Document Manager after creation can be inserted from the Document Library.

1QuickBooksTMis a registered trademark of Intuit Inc.


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5 Getting Help

The Audit International template comes equipped with on-line Help. Help can be accessed using the Help

button from the toolbar or using the Help button in dialogs.

5.1 Troubleshooting: Did you encounter problems?

Make sure that you have write privileges in the directories specified for theinstallation.

Make sure that there is enough free disk space on the hard drive to meet the systemrequirements listed in this guide.

Refer to the Norton AntiVirus section below if you receive a message indicating amalicious script being detected.

2Norton AntiVirus

If you are using Norton AntiVirus and running Audit International, you may receive a warning from

Norton of a malicious script being detected. This warning tells users that a program running is creating

documents on their system. Since this is how Audit Internationalgenerates many of their files, NortonAntiVirus identifies Audit Internationalas a potential problem. Within this message, the user is provided

with 5 (five) options. The first time that the message appears, the user should select the final of the five

options - "Authorize this Script" to tell Norton that Audit International is a trusted application. This

prevents any future alerts when using the program. Note the activities by the FileSystemObject continue

to be monitored, so any worms using this object will still be detected.

5.2 CaseWare QuickVids

CaseWare QuickVids forAudit provide quick tutorials of the key functionality in Audit. Streamed in

video format, the QuickVids will help you take advantage of the many powerful features in Audit.

Throughout the help, QuickVids topics are indicated by . To view the QuickVids, visit theAudit HelpCentreon the CaseWare International website (www.caseware.com/support).

Remember to check back regularly as QuickVids are added to the CaseWare International website.

5.3 Technical Support

The CaseWare Support Network offers you a wide range of choices and access to high quality,

responsive technical support.

Before contacting technical support, please consult the online Help and any other documents included

with this package as your first source to solve a problem. Check the CaseWare website athttp://www.caseware.com/support/working-papers/audit for the latest troubleshooting and technical

information.

If you are unable to find the solution, you can receive information about obtaining CaseWare Technical

Support by contacting your nearest CaseWare Distributor.

2Symantec, DeepSight, NetBackup, Norton AntiVirus, and Veritas are trademarks or registered trademarks of Symantec

Corporation or its affiliates in the U.S. and other countries. Other names may be trademarks of their respective owners.
http://www.caseware.com/support/working-papers/audit/#_quickvidshttp://www.caseware.com/support/working-papers/audit/#_quickvidshttp://www.caseware.com/support/working-papers/audit/#_quickvidshttp://www.caseware.com/support/working-papers/audit/#_quickvidshttp://www.caseware.com/supporthttp://www.caseware.com/supporthttp://www.caseware.com/supporthttp://www.caseware.com/support/working-papers/audithttp://www.caseware.com/support/working-papers/audithttp://www.caseware.com/support/working-papers/audithttp://www.caseware.com/supporthttp://www.caseware.com/support/working-papers/audit/#_quickvidshttp://www.caseware.com/support/working-papers/audit/#_quickvids


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5.4 What you need to tell us

When you contact technical support, you should be at your computer and have your documentation

handy. Be prepared to provide the following information:

1. Your Client number.

2. The product version number.

3. The type of computer hardware you are using.

4. The Working Papers version number, found by clicking the Help menu and selectingAbout.

5. The software version number of MS-Windows.

6. The exact wording of any messages that appear on your screen.

7. A description of what happened and what you were doing when the problemoccurred.

8. A description of how you tried to solve the problem.

5.5 Contact Us

Comments and suggestions about our software and this manual are greatly appreciated. As a user of our

products, you are in a unique position to provide ideas that have an impact on future releases of this and

other products. You can contact our support teams in several ways to provide your comments. Contact

information for CaseWare support for your country can be found on our web site at

http://www.caseware.com/about-us/distributors
http://www.caseware.com/about-us/distributorshttp://www.caseware.com/about-us/distributorshttp://www.caseware.com/about-us/distributors


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6 AppendixContent Update Listing of

Document Changes

A summary of all modified documents changed between version 13.00 Rev A and Rev B of Audit

International is set out below.

Document

Number

New CWI Document Names Document Type Change

OVERVIEW Overview of Audit International PDF Updated document

301 Worksheet - Engagement quality controlreview checklist

Checklist New

400 Engagement Optmiser Checklist Checklist/Optimiserwith Actions

New

406 Engaged expert firm independence Word New

416 Worksheet - Provisions, estimates,

allowances and accruals

Word New

443 WorksheetUnderstanding andevaluation of a service organisation

Checklist New

444 Worksheet - Understanding andevaluation of the internal audit function

Checklist New

620 Worksheet - Using the work of anauditor's expert

Checklist Updated procedures

4000.101 Statement of cash flows - Audit program Checklist New

5000 Worksheet - Consolidation completion Checklist New

5001 Worksheet - EQCR checklist - Groupaudits involving component auditors

Checklist New

5002 Worksheet - Group audit - Overallstrategy

Checklist New

5003 Worksheet - Group audit - Group auditplan

Checklist New

5004 Worksheet - Group audit - Groupplanning memorandum

Word New

5005 Worksheet - Group audit - Groupcomponent summary

Word New

5006 Worksheet - Group auditComponentauditors summary

Word New

5007 Worksheet - Group audit - Preparationof group audit instructions

Checklist New

5008 Worksheet - Consolidation - Instructionsfor consolidation procedures and groupfinancial reporting

Word New

5009 Worksheet - Consolidation procedures Checklist New

5010 Worksheet - Goodwill impairment Checklist New


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Document

Number

New CWI Document Names Document Type Change

5011 Worksheet - Group audit instructions Word New

5012 Worksheet - Group audit questionnaire Word New

5013 Worksheet - Group audit questionnaire -Subsequent events

Word New

5014 Worksheet - Component auditors - Firm

summary profile

Word New

5015 Worksheet - Component auditors - Firminfrastructure evaluation

Word New

5016 Worksheet - Component auditors - Firmmethodology evaluation

Word New

5017 Worksheet - Component auditors - Firmindependence confirmation

Word New

1.101 Property, plant and equipment - Auditprocedures

Work program Added 4 procedures

5.101 Investment property - Audit procedures Work program Added 4 procedures

10.101Intangibles and goodwill - Auditprocedures Work program Added 4 procedures

20.101 Long-term investments - Auditprocedures (


35.101 Loans and advances receivable - Auditprocedures


110.101 Inventory - Audit procedures Work program Added 4 procedures

120.101 Investments - Audit procedures Work program Added 4 procedures

130.101 Accounts receivable, trade and other -Audit


135.101 Prepaid expenses and other assets -

Audit procedures


300.101 Long-term debt - Audit procedures Work program Added 4 procedures

325.101 Income taxes - Audit procedures Work program Added 4 procedures

330.101 Loans and advances payable - Auditprocedures


400.101 Notes payable and bank debt - Auditprocedures


425.101 Accounts payable and accrued liabilitiesAudit


1500.101 Revenues - Audit procedures Work program Added 4 procedures

1600.101Cost of sales - Audit procedures Work program Added 4 procedures

1600.105 Payroll and other expenses - Auditprocedures
