Audit International 27.00 Update [ENG]

Audit International 27.00 Updates

The new version reflects amendments to international standards ISA 700 (Revised) and ISA 260 (Revised), introduced in connection with updates to the International Code of Ethics for Professional Accountants (IESBA Code). Additionally, based on feedback from users and practice reviewers, several documents have been improved to become more user-friendly and efficient.

List of changes:

• Engagement file setup: Forms 400, 400-1, 400-2, 400-3: outdated ISA 220 (Revised) procedures removed, supporting guidance updated, and new tags added. “Group audit” tag added to Form 590.600.

• Planning: Updates in Forms 430 and 438 in accordance with ISA 260 amendments.

• Audit: In Form ONEFORM, the section on communication with those charged with governance (TCWG) has been updated.

• Audit Plans and Procedures – Assets: Form 130.110: document guidance updated, significant procedural changes implemented.

• Audit Plans and Procedures – Liabilities and Equity: Form 425.110: major and minor procedure changes made, guidance updated.

• Completion documents: Form 301 (ISA 220) removed; changes made to Forms 305, 340, 340-1, and DOC — new procedures added, outdated ones removed, and content updated.

• Automatic documents: Form 421.600: added instructions for identifying and editing group components using the Consolidate feature.

• Document manager: Role settings for Forms 100, 310-1, 405, and 380 changed to Partner Review.

View full details of the changes

The update are now available for users of the English version of the software. We recommend reviewing the full list of changes in your systems and ensuring you are using the latest software version.