How can I read and understand 6-100 to confirm my engagement is compliant?
With the recent inclusion of the new ASA315 and 220 (or ISA (NZ) for NZ firms) , the importance of 6-100 to confirm whether or not your engagement is using the most recent (or compliant) documents, has increased. There are a few things you should look out for when you are reading 6-100.
Procedures deleted by the optimiser
Your answers to questions in the optimiser documents (OPT and 4-000) will affect the procedures that apply to your engagement file. Procedures that have been optimised out of the engagement file will show a red “Deleted by optimiser” note.
Procedures deleted due to deletion of workpaper
If you delete a workpaper, the procedures connected to it will show a red “Document has been deleted” note.
Manually deleted procedures
For individual procedures that have been deleted out of workpapers, you will see a red “Procedure has been deleted” note.
No procedures assigned
Occasionally you might see a pink note that says No procedures assigned. This is most likely due to an error occurring during the update process. Or alternatively, if it is referring to a previous standard modified in the last 10 years, e.g. ASA 701, 240 or 250, it might be a result of a previous update not being applied correctly.
To fix this, use the attached PDFs (bottom of FAQ) to locate the corresponding worksheet for the procedure.
Australia Profile 1: 6-100 - Audit System - Sign-off Report - ASA Requirements (Oct 2022)
New Zealand Profile 2: 6-100NZ - Audit System - Sign-off Report - ASA Requirements (Oct 2022)
In the example, the procedure (ASA 240.33 (a) (i) ) is on page 7 of the Australian profile PDF, delete and reinsert worksheet A.03.
Right-click the worksheet and select Delete.
Click the From Library button in the Home tab.
Locate the A.03 worksheet, select it and click Add.
If the 6-100 worksheet is currently open, close and reopen it. The pink “No procedures assigned” message should be resolved.
Procedures in 6-100 can also be filtered by the options at the top of the worksheet.
If you can’t see this section, toggle the Configure button.
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