AuditDesktop supports a Summary of adjustments report that shows all adjustments entered by the auditor. To access it, open the Reports tab and click Summary of adjustments.
You can use the drop-down menus to narrow your search:
- Type – select the type of adjustment: All, Misstatement, Reclassification, Elimination
- State – select the state: All, Not posted, Posted
The buttons give access to the actions:
Print – open the window for printing of templates
Refresh – refresh the data
Adjustments
The table provides the following information:
Posted – the adjustment is marked as posted- Extr. – the values of the record are extrapolated
- Type – adjustment type (Misstatement, Reclassification, Elimination)
- Working paper – the working paper that the adjustment is entered in
- Trial balance – the trial balance type that the adjustment is entered in
- Financial result – the financial result values (if available)
- Tax result – the tax result values (if available)
The background colour of the rows varies, depending on the type of adjustment and whether it is posted or not:
– the adjustment is type Misstatement and is posted
– the adjustment is type Misstatement; it is not posted and exceeds the threshold of the determined performance materiality
– the adjustment is type Reclassification and is posted
– the adjustment is type Elimination and is posted
Note
All notes that were added to the selected adjustment. If you want to hide the field, press the 
button.
Entries
The field shows information about the journal entry of the adjustment.
Performance materiality
The field shows the determined performance materiality threshold.
Non-material misstatements
The field shows the value of misstatements that are immaterial to the final audit statement.
Statement of financial position
Adjustments that were entered in Statement of financial position items.
Income statement
Adjustments that were entered in Income statement items.
Differences in disclosure
Differences in disclosure entered in the form of plain text.