How to set up a Group Audit worksheets, NGROPMAT and NFSAGRP?

The group audit documents NGROPMAT (for additional materiality worksheets) and NFSAGRP (for additional FSA worksheets) were created to assist in the auditing of consolidated Caseware files with two or more subsidiaries. These documents are separate from the primary 2-200 Materiality and the primary FSA worksheets, and any calculations or assessments made in NGROPMAT or NFSAGRP will not impact the primary workpapers.

These worksheets are only used in a Consolidation engagement file. As indicated in the How do I set up a Caseware Consolidation File?, there are two main options to create a consolidation file in working papers:

1. Option 1: One Caseware Engagement File
   
2. Option 2: Multiple Caseware Engagement Files
   

The contents of this NGROPMAT and NFSAGRP FAQ is mostly associated with Option 1. This is because you would have already established separate working paper files for your Option 2 Multiple Caseware Engagement Files and therefore do not require to create component Materiality / FSA worksheets.

The NGROPMAT and NFSAGRP worksheets can be found under the “Audit System - Control Documents” folder, inside the Master Documents.

Both NGROPMAT and NFSAGRP worksheets have been designed to copy and paste as frequently as required. For each subsidiary in your consolidation, you should create one of each.

It is recommended that you change the number and the name of the copied documents. You can do this by right-clicking on the document and selecting Properties.

When you have specified the new name and number, press OK.

NGROPMAT Group Materiality Worksheet

The NGROPMAT is similar to the primary materiality worksheet, with a couple key differences. The rest of the worksheet can be completed as per usual. For more information on how to use the materiality worksheet, please refer to

https://support.caseware.com.au/portal/en/kb/articles/tip-vid-materiality-workpaper-2-200

The first difference of NGROPMAT, appears under the Settings menu. The first dropdown menu will allow you to choose which entity this worksheet belongs to. Choose one of your subsidiary entities by clicking on the grey box and clicking on the entity name.

The other difference with NGROPMAT, appears under the summary table at the bottom of the worksheet. 

Depending on what settings you have chosen for the worksheet, this table may not show.

NFSAGRP Group FSA Worksheet

The NFSAGRP also contains a dropdown menu for you to select the appropriate subsidiary-entity’s group materiality (NGROPMAT) worksheet to be linked. 

A few options are now in different places than in the primary FSA worksheet.

In the primary worksheet, The “Display Non-Material Items” and “Display All Assertions” checkboxes are available under the “Options” tab.

In the new group FSA worksheet, these options can be found at the top of the red FSA table.

The second option that was moved was the refresh button. In the primary FSA it is on the toolbar, while in the group FSA, it is located next to the aforementioned checkboxes, and labeled “ Record Planning Balances”.

Once you have established these worksheets, you can use them as you utilise the primary FSA and Materiality worksheet.

Note: None of the information in either NGROPMAT or NFSAGRP will impact the Leadsheets or other areas outside the worksheets.

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