startImport File Formats
How To

Import File Formats

CCH Audit Automation
Last update: Reading time 3 minutes
User GuideSystem AdministrationSQL ServerData Import

    The Calculators

    The import format for the calculators is as follows:

          [Item_code,]Amount

    I.e. an optional item code followed by a comma and an amount.  If the item code is not present the system will increase the current item code to create the code for the item.  Any number of lines may be present.

    TB data

    Trial balance import files are stored in the central import directory and are named with the code of the client followed by the extension of “.CSV”.  If the link to a third-party accounts package is active the system will look for this file each time the client is loaded, and if it is found ask the user if an import should be carried out.

    The import file takes the following format:

    Account_alpha_code,Current_Year[,Year_1[,Year_2[,....[,Year_9]]]]

    I.e. A line for each code in the client’s TB, holding the alpha code of the account to be posted to, the data for the current year, optionally followed by data for each of the past years, up to 9.  On carrying out the import, the system scans the file to determine how many years data is present, clears the TB for those years and then carries out the import.  Full TBs must therefore be provided, it is not possible to have, say, 3 years data for two accounts and only 2 years data for the rest.  This would result in the Year_2 TB only containing 2 figures and a balancing figure in suspense.

    WP Index

          {Reference_item_1}

          Name_for_item_1

          {Reference_item_2}

          Name_for_item_2

          Etc...................

    See page Audit Areas: Importing Data for an example.

    Audit objectives

          {Reference_item_1}

          Text_for_item_1

          {Reference_item_2}

          Text_for_item_2

          Etc...................

    Audit programmes

          {main A_main_section_heading_single_line}

          {note}

          Any number of lines of text to be displayed

          in bold and will come in as a multi line heading

          {test OBJECTIVE ASSERTIONS}

          Text of test over any number of lines and may include

          sub tests and part tests

          a) First sub test

          1) First part to sub test a

          2) Second part to sub test

          b) Second sub test     

          Etc...................

    There may be any number of {main}, {note} and {test} commands in any order. 

    Two further commands can be included in the file:

    {if XXXXXXX}

    This may appear before any other command, and contains a condition that is to be applied to the next command. The XXXXXX is replaced by the condition following the rules set out in the table given on page 88.

    {obj YYYYYYY}

    This can appear before the line starting a sub or part test and defines the string that is to appear in the objective field of the following item.  For main tests the string appears within the command marking the position of the start of the test.

    Checklists

          {main A_main_section_heading_single_line}

          {note}

          Any number of lines of text to be displayed

          in bold and will come in as a multi line heading

          {quest REFERENCE}

          Text of question over any number of lines and may include

          sub and part questions

          a) First sub question

          1) First part to sub question

          2) Second part to sub question

          b) Second sub question

          Etc...................

    There can be any number of {main}, {note} and {test} commands in any order. 

    Two further commands may be included in the file:

    {if XXXXXXX}

    This may appear before any other command, and contains a condition that is to be applied to the next command.  The XXXXXXX is replaced by the condition following the rules set out in the table on page 88.

    {ref YYYYYYY}

    This can appear before the line starting a sub or part question and defines the string that is to appear in the reference field of the following item.  For main questions the string appears within the command marking the position of the start of the question.

    Related documents

    Inherent Risk Questions
    This document outlines the process for assessing inherent risk in clients through a systematic approach of questions. The system can store up to 99 risk areas, each containing 99 questions, which are assigned point scores for "Yes" and "No" answers. It details steps for editing, adding, and deleting risk areas and questions, including interface navigation and confirmation prompts. Additionally, it emphasizes that once numbers are assigned to risk areas or questions, they cannot be changed. The document serves as a guide for managing inherent risk assessments effectively.
    Audit Risks
    This document details the functionality of CCH Audit Automation for recording Identified Audit Risks, also referred to as Significant Business Risks. It provides instructions for users to add, edit, and manage risks, including features for maintaining risks for future audits, assessing their significance, and linking them to assertions. The system includes tools for risk assessment, audit response, and documenting conclusions. Other functionalities encompass risk summarization, printing options, and risk linkage across multiple sources, enhancing the audit process's efficiency and accountability.
    Default Specific Risk Questions
    CCH Audit Automation allows users to define specific risk questions for audit areas, although it's not mandatory. If no specific questions are set, default questions will be used. Users can edit the default questions through the "Specific risk questions" option in the Risk Model section. Up to 99 default questions can be defined, similar to inherent risk questions. The system utilizes a lookup table that combines specific and inherent risks for audits, with editing instructions provided in the manual.
    Risk/Sample Selection
    This document outlines the concept of audit risk, defined as the likelihood of undetected material errors during an audit. It introduces a risk model used in Audit Automation that requires total audit risk to remain below acceptable levels across various audit areas. The risks are broken down into inherent risk, control risk, and detection risk, with further subdivisions for detection risk. It emphasizes the importance of understanding these concepts to design effective audit procedures and assess risk at different levels. Additionally, it discusses general and control environments, and the calculation of residual risk, alongside a risk scoring system.
    Inherent Risks
    The document outlines the procedure for addressing inherent risk questions in an audit context. Users can access a dedicated window to view up to 99 risk areas, answer questions, and modify responses as necessary. The system prompts users to validate changes to ensure proper risk assessments. It includes functionalities for viewing prior comments, copying text, and overriding calculated risk levels, emphasizing that auditor judgment is crucial. Comments on overrides must be provided to rationalize any adjustments made. The document serves as a guide for navigating and utilizing the auditing software effectively.