24-PS_AAM_Quick Reference Guide AS2 V12

7/25/2019 24-PS_AAM_Quick Reference Guide AS2 V12

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The Audit Experience AS/2

Performance SupportThe Audit Approach

ManualQuick Reference Guide

The Audit Approach Manual (AAM) is based on International Standards of Auditing (ISAs) andis the foundation for Deloitte audits. As a result it is essential for !ou to "no# ho# to research

topics #ithin the AAM. The AAM #as de$eloped to support the ease of use in finding

accessing and understanding the context of re%uire&ents that the auditor needs to follo#.

This perfor&ance support #ill co$er the follo#ing topics' (clic" on a lin" to go to the topic)'

AT IS TE AAM*

E+E ,A- I A,,ESS TE AAM*

D I SE IT A-D AT A+E SME SE01 TIS*

o 3e! -a$igation 0eatures

o seful Tips

A1E+TS 4IDES A-D T1S

WHAT IS THE AAM

The AAM contains the &ethodolog! that DTT1 auditors appl! #hen perfor&ing the audit of

financial state&ents or other historical financial infor&ation. The AAM is a tool that can and

should be used during the audit to research topics see" ad$ice and confir& #hich approach !ou

#ish to appl! in identif!ing and responding to ris"s of &aterial &isstate&ent.

0or exa&ple !our field senior has as"ed !ou to assist in preparing an external confir&ation for

accounts recei$ables5 ho#e$er !ou ha$e ne$er helped #ith confir&ations before. 6ou can begin

b! doing so&e of !our o#n research using the AAM for guidance and then confir& !our

approach or plans #ith !our field senior.

WHERE !A" I A!!ESS THE AAM

The AAM &a! be found in the 4lobal Technical 1ibrar!. se the follo#ing lin" to access the

AAM through the technical librar!'

https'//techlib.deloitte.co&

7Me&ber fir& to insert location of the AAM8

As our audit approach is constantl! e$ol$ing !ou need to ensure !ou are re$ie#ing the $ersion

of the AAM that is applicable to !our audit. 6ou should $erif! this #ith !our field senior or !our

local office.

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https://techlib.deloitte.com/https://techlib.deloitte.com/https://techlib.deloitte.com/https://techlib.deloitte.com/


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H/W (/ I 0SE IT A"( WHAT ARE S/ME 0SE10, TIPS

Key Navigation Features:

The AAM is (9) structured around a series of interrelated topics (2) contains &ultiple accesspaths and (:) integrates re%uire&ents #ith applicable guidance !et clearl! differentiates

re%uire&ents (bold text) fro& guidance (regular ;not bold< text). 3e! na$igational features

include'

Main &enu'

Is positioned at the ho&e page of the &anual in the Deloitte Technical 1ibrar! (DTT1

Audit Approach Manual 2=9=).

ro$ides a con$enient starting point fro& #hich !ou can na$igate to other areas.

,lic"ing on a na$igational button #ill ta"e !ou to that respecti$e section of the &anual.

There are $arious &eans b! #hich to na$igate bac" to the &ain &enu fro& a section in

the &anual.

Main &enu na$igational buttons'

reface' Su&&ari>es introductor! infor&ation about the AAM.

Audit Approach Diagra&s' Ta"es !ou to the Audit Approach Diagra& (details belo#).

er$asi$e' 4enerates h!perlin"s for all of the per$asi$e AAM sections.

rocess' 4enerates h!perlin"s for topics in the AAM ordered in line #ith the audit

process.

ther +eporting' 4enerates h!perlin"s for sections related to other reporting topics in the

AAM.

4eneral' 4enerates h!perlin"s for all of the general AAM sections.

Topic Index' 4enerates h!perlin"s for all of the topics in the AAM sorted alphabeticall!.

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-u&eric Index' 4enerates h!perlin"s for all of the topics in the AAM sorted nu&ericall!.

4lossar!' 4enerates a list of "e! ter&s and related definitions used in the AAM sorted

alphabeticall!.

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Audit Approach Diagram'

Are pictorial representations of the audit approach

Assist in the na$igation to $arious topics #ithin each stage of the audit

,urrentl! the &ain diagra& and six supporting diagra&s



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1in"s fro& abo$e and #ithin &ain diagra& ta"e !ou to'

o A particular topic

o Another diagra&

o Specific text #ithin a topic

The subse%uent diagra&s pro$ide lin"s to the respecti$e topics #ithin those areas

lease "eep in &ind that not all topics #ithin each area of the audit are included in the

diagra&s. The! pro$ide a starting point5 then other topics are accessed through lin"s

#ithin a topic related topics or focused searches.

Topic View'

Topics accessed through clic"ing on an! of the na$igational buttons related topics or lin"s #ill

be opened in the ?Topic @ie#.

Each lin" #ithin the AAM #ill ta"e !ou to a topic page.

6ou #ill sta! #ithin the respecti$e topic page until !ou clic" on another lin" or na$igate

bac" to the &ain &enu.

nce in the topic $ie# na$igation #ould be achie$ed through an! of the options

pre$iousl! explained abo$e.

If !ou perfor& a search in the Deloitte Technical 1ibrar! and #ish to clear the search this

can be done in one of t#o #a!s'

o ,lic" on the ?+eset Search button in the top left corner of the screen

o Select the ?Search B +esults &enu then select ?+eset.



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Links'

1in"s are displa!ed in underlined green or blue text and lin" the user to (refer to the figure abo$e

in the ?Topic @ie# section for an exa&ple of ho# the lin" #ill appear)'

ther topics or to particular paragraphs #ithin a topic. 0or exa&ple lanning the audit2===.=:.

Sections or paragraphs in the DTT olicies Manual (DM). 0or exa&ple DM :29=.

aragraphs in the International Auditing Standards (ISAs). 0or exa&ple ISA :==.9C.

,lic" on the bac"space "e! #hile na$igating in a particular topic page to return to the last

topic page that !ou #ere loo"ing at or bac" to return bac" to the &ain &enu.

,lic"ing on a lin" to particular paragraphs (e.g. 2===.=: abo$e) ta"es !ou to the

particular topic/section that contains those paragraphs.

Search'

Quick Search:

This is a %uic" search function located at the top left corner of the Deloitte Technical 1ibrar!.

hen perfor&ing a %uic" search !ou should'

o Input the #ord(s) !ou are searching for into the %uic" search na$igation bar and

o ,lic" on the button to co&plete !our %uic" search.

Advanced Search:

This is an ad$anced search function that can be accessed b! clic"ing on the ?Search and +esults

button at the top na$igation bar in the Deloitte Technical 1ibrar!.

hen perfor&ing an ad$anced search in the Audit Approach Manual !ou should'



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o -a$igate to the ?Search B +esults button in the top na$igation bar

o Input the #ord(s) into the ?Search Text box

o Select other options applicable in the ad$anced search dialogue box

,lic" on the button to co&plete !our search

The nu&ber of search results per heading #ill be displa!ed in the ?Table of ,ontents

#indo#.



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se!u" Tips:

4lossar!'

The glossar! defines ter&s used throughout the AAM.

Ter&s that appear in the glossar! are capitali>ed in text (e.g. Audit Engage&ent).

So&e ter&s in AAM 4lossar! are the sa&e as defined b! the ISA 4lossar!5 there is a lin"

to direct !ou to the ISA 4lossar!.

+elated topics'

+elated topics are topics that &a! be related to the current topic. ,lic"ing on one of the related

topic lin"s #ill ta"e !ou to the related topic. rdinaril! the sa&e topic #ill not be listed as a

related topic and as a lin" in the bod! of the respecti$e topic. Additionall! search results #ill

not include text fro& related topics. Search result #ill also not include text fro& an! of the

na$igational buttons.

(eloitte Guide+7 Practice Aid+7 and 1re8uentl9 A+ked Que+tion+

The 4lobal Technical 1ibrar! also contains a nu&ber of tools that are useful in helping to appl!

the audit approach. These can be found #ithin the na$igation pane on the left hand side of the

4lobal Technical 1ibrar! under ?Deloitte 4uides ractice Aids and 0re%uentl! As"ed

uestions.

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4uides ractice Aids and 0re%uentl! As"ed uestions b! Topic' Includes lin"s to

resources that #ere de$eloped to pro$ide infor&ation and bac"ground on specific audit

topics and issues. The! are intended to assist #ith the application and understanding of

the Audit Approach and pro$ide a nu&ber of useful te&plates as #ell as additional

guidance on each stage of the audit engage&ent (planning perfor&ing and concluding)

4uides' Supple&ental guides that &a! be used as resource &aterial in respect to general

audit infor&ation and bac"ground to i&pro$e "no#ledge #hen perfor&ing an audit

supporting an audit or understanding aspects of auditing. These guides are designed to

pro$ide auditors #ith detailed exa&ples additional bac"ground or practical assistance in

auditing.

ractice Aids' Includes lin"s to resources that outline the re%uire&ents policies and

guidance related to specific audit topics and issues.

0re%uentl! As"ed uestions for the DTT1 Audit Approach' ro$ides responses to

fre%uentl! as"ed %uestions on the topics of general infor&ation infor&ation technolog!

and group audits.

The Deloitte 4uides ractice Aids and 0re%uentl! As"ed uestions section is a useful starting

point #hen !ou re%uire &ore guidance. 6ou can begin b! doing so&e of !our o#n research

using these tools and then confir& !our approach or plans #ith !our field senior.

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Note that this performance support does not replace the AAM. It should be read in conjunction with the

applicable AAM topics, as the manual states the requirements of our audit approach and provides further

guidance.

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24-PS_AAM_Quick Reference Guide AS2 V12

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Transcript of 24-PS_AAM_Quick Reference Guide AS2 V12