In FSA the ‘Audit responses finalisation’ column is used to identify the auditor’s response to the ‘Materiality Assessment’ column warnings. If the FSA gives an indicator in the ‘Materiality Assessment’ , the audit manager can do two things:

1. Based on the warning indicators in ‘Materiality Assessment’ column an auditor can do the associated work program and review if they need to do more work, and then comment in the Audit Response Finalisation column that the auditor has done the extra work. 

2. Otherwise, an auditor can comment that although the indicator is present , the auditor has done enough work in the respective program.

The Audit Response Finalisation column is used to identify the auditors work to deal with the Materiality Assessment warnings. Essentially, if there is a warning, the Audit Response Finalisation column should be filled out .