Much of the workflow is adapted from or lifted directly out of the relevant auditing and assurance standards. To assist the auditor to delve deeper into these standards if required there are numerous live links providing cross references into the XRB or other relevant website – here for example to ISA (NZ) 300:
- In many instances the references are more specific – to a certain paragraph within the standard say
- Within NZ the references default to NZ versions of the ISAs – in Australia they will link to ASA equivalents and in the rest of the world they will link to IFAC equivalents
- Clicking the blue link will open the standard to allow the auditor to read the detail – links open the whole standard on the rather than to the specific clause
- The links are provided for reference and ease of access to the standard only – no specific work is required to be done
- To find the standards referenced within a particular job type, open the templates option in the homepage sidebar, go to the job type required then select the standards tab at the top:
- To print a report of all the links within a particular job type and the pages that they appear on there is a button at the bottom right called export mapping report CSV – () click this to download the report as per extract example below:
TIP: We try to keep the links up to date but from time to time these change – if a link no longer works or is out of date please let us know.