CCH Audit Automation
Master Pack updates
This document outlines key updates to Mercia's master packs, specifically for IMER18, IMERG18, MERCHA16, MERLLP10, and MERPEN10. To assist firms unable to update their current audit files, templates for various risk assessments and conclusions have been made available for download. Additional guidance is provided on assessing identified risks, understanding key controls in the audit process, evaluating IT environments, and documenting control activities relevant to the audit. Overall, these updates are intended to enhance the accuracy and effectiveness of audit procedures.