All working papers internal to the program can be set
up to be activated when certain dependencies are present. Dependencies
can be set either in Edit engagement approach or by selecting the Edit
structure option in the working paper's context menu.

Engagement

Dependencies that are activated in accordance with the engagement's
parameters. This tab enables you to define when the respective working
paper will be activated, i.e. in order for the working paper to be
active, the engagement must fulfil the necessary conditions.

Statement items

Dependencies that are activated in accordance with the financial
statement items (Statement of financial position
items and Income statement
items).

The working paper can become active in one of the following cases:

• Test of controls or Substantive procedure - marking any of
  these options as well as the option in the M (Material)
  column for the desired account will activate the working paper only
  if the same statement item is selected as material in Statement of
  financial position
  analysis or Income
  statement analysis.
• Risk identifying - the working paper will be activated only if
  there is an identified risk in the selected item or management
  assertion, whose risk level is greater than or equal to what has
  been set in this item or management assertion. Connected with
  Identified risks.

Types of audit

Dependencies which are influenced by the type of audit engagement -
whether it will be conducted for a Micro or Small or a Medium or
Large entity.

• Activate on selected type of audit - in order for the dependency
  to take effect, mark whether it will be activated when a type of
  audit is selected.
• Default values - define the default values, i.e. whether the
  respective working paper will be Visible and/or Active by
  default

Sectors of economy

Dependencies that are influenced by the sector of economy, i.e. you must
define which sectors of economy the working paper will be visible in.

• Activated on selected sector of economy - in order for the
  dependency to take effect, mark whether it will be activated when a
  specific sector of economy is present
• Default values - define the default values, i.e. whether the
  respective working paper will be Visible and/or Active by
  default