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.
¶ More information
Report template fields
¶ Report template fields
In addition to common data templates, specific
fields are also used in template description.
¶ Statement of financial position items
Name: fbdsErrorsAI
| Name | Label |
|---|---|
| ABS_FIN_RESULT | ABS Financial result |
| ABS_TAX_RESULT | ABS Tax effect |
| ABS_VALUE | ABS Value |
| ACCOUNTITEM_NAME | Item|Name |
| ACCOUNTITEM_SHIF | Item|Code |
| ERROR_FIN_RESULT | Financial result adjustment |
| ERROR_FIXED | Adjusted |
| ERROR_FIXED_BY | Adjusted By ID |
| ERROR_FIXED_DATE | Adjusted Date |
| ERROR_NOTE | Note |
| ERROR_TAX_RESULT | Tax effect |
| ERROR_VALUE | Value |
| EXTRAPOLATED_VALUE | Extrapolated |
| ITEM_NAME | Document |
| ITEM_TYPE | Type |
¶ Informational
Name: fbdsErrorsInfo
| Name | Label |
|---|---|
| DDATA_INFOERROR | Informational error |
| DDATA_INFOERROR_FIXED | Adjusted |
| ITEM_NAME | Item |
| ITEM_SHIF | Item code |
| ITEM_TYPE | Type |
¶ Income statement items
Name: fbdsErrorsIS
| Name | Label |
|---|---|
| ABS_FIN_RESULT | ABS Financial result |
| ABS_TAX_RESULT | ABS Tax effect |
| ABS_VALUE | ABS Value |
| ACCOUNTISITEM_NAME | Item|Name |
| ACCOUNTISITEM_SHIF | Item|Code |
| ERROR_FIN_RESULT | Financial result adjustment |
| ERROR_FIXED | Adjusted |
| ERROR_FIXED_BY | Adjusted By ID |
| ERROR_FIXED_DATE | Adjusted Date |
| ERROR_NOTE | Note |
| ERROR_TAX_RESULT | Tax effect |
| ERROR_VALUE | Value |
| EXTRAPOLATED_VALUE | Extrapolated |
| ITEM_NAME | Document |
| ITEM_TYPE | Type |
¶ Accounts
Name: fbdsErrorsTB
| Name | Label |
|---|---|
| ABS_FIN_RESULT | ABS Financial result |
| ABS_KSDT | ABS CB Dr |
| ABS_KSKT | ABS CB Cr |
| ABS_NSDT | ABS OB Dr |
| ABS_NSKT | ABS OB Cr |
| ABS_OBDT | ABS TO Dr |
| ABS_OBKT | ABS TO Cr |
| ABS_TAX_RESULT | ABS Tax effect |
| ACCOUNT_NAME | Account|Name |
| ACCOUNT_SHIF | Account|Code |
| ACCOUNTISITEM_NAME | Income Statement|Item |
| ACCOUNTISITEM_SHIF | Income Statement|Item # |
| ACCOUNTITEM_NAME | Statement of Financial Position|Item |
| ACCOUNTITEM_SHIF | Statement of Financial Position|Item # |
| EXTRAPOLATED_VALUE | Extrapolated value |
| ITEM_NAME | Document |
| ITEM_TYPE | Type |
| MISTAKE_FIN_RESULT | Financial result adjustment |
| MISTAKE_FIXED | Adjusted |
| MISTAKE_FIXED_BY | Adjusted By ID |
| MISTAKE_FIXED_DATE | Adjusted Date |
| MISTAKE_KS_DT | Closing balance|Debit |
| MISTAKE_KS_KT | Closing balance|Credit |
| MISTAKE_NOTE | Note |
| MISTAKE_NS_DT | Opening balance|Debit |
| MISTAKE_NS_KT | Opening balance|Credit |
| MISTAKE_OB_DT | Turnover|Debit |
| MISTAKE_OB_KT | Turnover|Credit |
| MISTAKE_TAX_RESULT | Tax effect |