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New! - Probe Audit | 10.53 - Understanding accounting estimates
- Published 22/08/2025The objective of this document is to document an understanding of accounting estimates through an understanding of the requirements of the framework, and the inputs into the estimate as determined by the client.
New! - Probe Audit | 10.50G - Plan extent of risk assessment procedures
- Published 22/08/2025The objective of this document is to determine the extent of the involvement of the component auditors in group engagements, which includes both Group Audit Single and Group Audit Multiple.
Updated! - Cloud App | Financial statements
- Published 22/08/2025New! - Probe Audit | 10.55 - Understanding the information technology environment (IT)
- Published 21/08/2025The objective of this document is to obtain a preliminary understanding of the information technology environment to determine the nature and extent of further risk identification and assessment procedures in planning, and whether specialised skills are required to perform further risk assessment procedures.
New! - Probe Audit | 10.51 - Types and volumes of transactions
- Published 21/08/2025The objective of this document is to assist with risk assessment and provide you with an overall understanding of the types and volumes of transactions that took place during the period for every line item in the financial statements. The following key concepts of the Probe Audit Premium+ Methodology are set in this document: • Performing risk assessment procedures and documenting the results thereof; and • Indicating the transactions and balances, including the accounting policies applied within a class of transactions, account balance or disclosure (COTABD) which, in conjunction with risks raised, tailors the work program.
