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AuditDesktop supports work with financial statement analysis. It enables auditors to determine which items are material and whether they will perform substantive procedures, control tests, or both.

To access the Income statement analysis window, open the Risks tab and click Income statement.

Income statement analysis

  • M column – if you want to mark an item as Material
  • Action column – select your future actions from the drop-down menu:
    • SP – perform substantive procedures
    • CT – perform control tests
    • SP & CT – perform both substantive procedures and control tests

When you mark an item as Material, the program will automatically enter the SP & CT option in the Action column.  If the item is marked as Material, but no future action is chosen, the program will colour the cell in red.

If you right click in the table, you will open the context menu. The Add risk option gives access to the window for adding new risks.


The tab shows all comments entered for the selected item. You can also enter your own comments.


The tab shows all risks identified for the selected item. If you right click in the tab, you will open a context menu:

  • Add risk – open the window for adding risks
  • Edit risk – open the window for editing risks
  • Risk details – show the risk details, without edit option


The tab displays all working papers that are activated with regards to the identified risks.


  • Print – open the window for preview and printing of templates

  •  – switch the active window to the tree-like view mode

  •  – hide all rows that have no entered values
  •  – change the font of statement items and make their names bold

  • View levels: All – all items will be shown. You can use the slider to determine the visualisation level of statement items.
  • Performance materiality – click the button to open the drop-down menu. Select one of the following options:
    • Overall materiality – all items whose absolute value exceeds the engagement's overall materiality will be marked as material
    • Performance materiality – all items whose absolute value exceeds the performance materiality will be marked as material

Other Information

  Template description fields

Template fields

In addition to common data, specific fields are also used in template description.


Name: mtStatement

ASSERTIONSManagement assertions
CURRENT_VALUECurrent period
PrePreviousValueVarPPeriod -2|Variance %
PrePreviousValueVarVPeriod -2|Variance
PreviousValueVarPPeriod -1|Variance %
PreviousValueVarVPeriod -1|Variance
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